Accounts Receivable

9 Months Ended

Apr. 30, 2020

Accounts Receivable Additional Disclosures [Abstract]

Accounts receivable consist of the following at:



	April 30, 2020		July 31, 2019
Receivables from commercial and international customers	$	76,909,000	85,556,000
Unbilled receivables from commercial and international customers	17,919,000		20,469,000
Receivables from the U.S. government and its agencies	40,687,000		38,856,000
Unbilled receivables from the U.S. government and its agencies	4,202,000		2,018,000
Total accounts receivable	139,717,000		146,899,000
Less allowance for doubtful accounts	1,830,000		1,867,000
Accounts receivable, net	$	137,887,000	145,032,000

Unbilled receivables as of April 30, 2020 relate to contracts-in-progress for which revenue has been recognized, but for which we have not yet earned the right to bill the customer for work performed to date. Under ASC 606, unbilled receivables constitute contract assets. Management estimates that substantially all amounts not yet billed at April 30, 2020 will be billed and collected within one year.

As of April 30, 2020, the U.S. government (and its agencies) and Verizon Communications Inc. (through various divisions and, collectively, “Verizon”) represented 32.1% and 10.2%, respectively, of total accounts receivable. As of July 31, 2019, except for the U.S. government (and its agencies), which represented 27.8%, there were no other customers which accounted for greater than 10.0% of total accounts receivable.