Accounts Receivable

3 Months Ended

Oct. 31, 2021

Accounts receivable consist of the following at:


	October 31, 2021		July 31, 2021
Receivables from commercial and international customers	$	72,311,000	86,890,000
Unbilled receivables from commercial and international customers	34,210,000		36,131,000
Receivables from the U.S. government and its agencies	28,758,000		33,381,000
Unbilled receivables from the U.S. government and its agencies	3,010,000		3,356,000
Total accounts receivable	138,289,000		159,758,000
Less allowance for doubtful accounts	1,467,000		1,648,000
Accounts receivable, net	$	136,822,000	158,110,000

Unbilled receivables as of October 31, 2021 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 a substantial portion of the amounts not yet billed at October 31, 2021 will be billed and collected within one year.

As of October 31, 2021, 23.0%, 14.8% and 12.8% of total accounts receivable related to the U.S. government (and its agencies), AT&T, Inc. and Verizon, respectively.

As of July 31, 2021, 23.0%, 12.7% and 12.1% of total accounts receivable related to the U.S. government and its agencies, AT&T, Inc. and Verizon, respectively.