Contract Receivables, net (Tables)

12 Months Ended

Jul. 31, 2016

Contract Receivables, net [Abstract]

Contract receivables, net are summarized in the following table.

	Balance at July 31,
	2016			2015
	(in thousands)
Contract Receivables:
Billed	$	19,552		$	22,916
Unbilled		20,696			25,904
		40,248			48,820
Allowance for doubtful accounts and contract adjustments		(5,929	)		(5,954	)
Contract receivables, net	$	34,319		$	42,866

Contract Receivables and Allowance for Doubtful Accounts and Contract Adjustments by Geographical Areas

Significant concentrations of contract receivables and the allowance for doubtful accounts and contract adjustments are summarized in the following table.

	Balance at July 31, 2016				Balance at July 31, 2015
Region	Contract Receivables		Allowance for Doubtful Accounts and Contract Adjustments		Contract Receivables		Allowance for Doubtful Accounts and Contract Adjustments
	(in thousands)

United States, Canada and South America	$	35,266	$	1,034	$	43,629	$	1,043
Middle East and Africa		4,921		4,895		5,067		4,894
Asia		61		---		124		17
Totals	$	40,248	$	5,929	$	48,820	$	5,954

Allowance for Doubtful Accounts and Contract Adjustments

Activity within the allowance for doubtful accounts and contract adjustments is summarized in the following table.

	Fiscal Year Ended July 31,
	2016			2015			2014
	(in thousands)

Balance at beginning of period	$	5,954		$	6,508		$	5,969
Net increase (decrease) due to adjustments in the allowance for:
Contract adjustments (1)		(577	)		(263	)		474
Doubtful accounts (2)		552			(291	)		95
Transfer of reserves (to) from allowance for project disallowances (3)		---			---			(30	)
Balance at end of period	$	5,929		$	5,954		$	6,508

(1)

Increases (decreases) to the allowance for contract adjustments on the consolidated balance sheets are recorded as (decreases) increases to revenue on the consolidated statements of operations.

(2)

Increases (decreases) to the allowance for doubtful accounts on the consolidated balance sheets are recorded as increases (decreases) to administrative and other indirect operating expenses on the consolidated statements of operations.

(3)

The allowance for project disallowances is included in other accrued liabilities on the consolidated balance sheets. Refer to Note 13 of these consolidated financial statements.