BALANCE SHEET DETAILS

9 Months Ended

Apr. 30, 2011

NOTE 3 - BALANCE SHEET DETAILS

The following tables provide details of selected balance sheet items:

	Apr. 30, 2011			July 31, 2010
Accounts receivable:
Billed	$	534,877		$	493,563
Unbilled		79,994			83,740
Total		614,871			577,303
Less: Allowances for doubtful accounts		(9,978	)		(10,804	)
	$	604,893		$	566,499

Unbilled receivables principally relate to long-term contracts recorded under the percentage-of-completion method of accounting.

	Apr. 30, 2011			July 31, 2010
Inventories:
Raw materials and components	$	145,838		$	125,270
Work-in-process		74,669			49,290
Finished goods		255,602			240,486
	$	476,109		$	415,046

	Apr. 30, 2011			July 31, 2010
Property, plant and equipment:
Property, plant and equipment	$	1,707,383		$	1,551,538
Less: Accumulated depreciation
and amortization		(937,275	)		(845,103	)
	$	770,108		$	706,435