Revenue and Contract Receivables, net (Tables)

6 Months Ended

Jan. 26, 2019

Revenue and Contract Receivables, net [Abstract]

Contract Receivables, Net

Contract receivables, net are summarized in the following table.

	January 26, 2019			July 31, 2018
	(in thousands)
Contract Receivables:
Billed	$	12,578		$	12,905
Unbilled		14,602			13,994
Total contract receivables		27,180			26,899
Allowance for doubtful accounts		(1,234	)		(1,284	)
Contract receivables, net	$	25,946		$	25,615

Allowance for Doubtful Accounts

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

	Three Months Ended						Six Months Ended
	January 26, 2019			January 27, 2018 (Restated)			January 26, 2019			January 27, 2018 (Restated)
	(in thousands)
Balance at beginning of period	$	1,300		$	2,033		$	1,284		$	2,044
Provision for doubtful accounts during the period		54			59			70			92
Write-offs and recoveries of allowance recorded in prior periods		(120	)		(190	)		(120	)		(234	)
Balance at end of period	$	1,234		$	1,902		$	1,234		$	1,902

Contract Receivables and Allowance for Doubtful Accounts by Geographical Areas

Contract receivables and the allowance for doubtful accounts are summarized in the following table.

	January 26, 2019				July 31, 2018
	Total Billed and Unbilled Contract Receivables		Allowance for Doubtful Accounts		Total Billed and Unbilled Contract Receivables		Allowance for Doubtful Accounts
	(in thousands)
U.S. operations	$	22,171	$	539	$	21,580	$	569
South American operations		5,009		695		5,319		715
Totals	$	27,180	$	1,234	$	26,899	$	1,284

Disaggregation of Revenues

The following table provides a summary of the Company’s gross revenue, disaggregated by operating segment and contract type.

	Three Months Ended				Six Months Ended
	January 26, 2019		January 27, 2018 (Restated)		January 26, 2019		January 27, 2018 (Restated)
Gross revenue from time and materials contracts:
U.S. operations	$	9,732	$	8,837	$	18,988	$	18,788
South American operations		-		-		-		-
Total gross revenue from time and materials contracts	$	9,732	$	8,837	$	18,988	$	18,788
Gross revenue from fixed price contracts:
U.S. operations	$	5,803	$	2,758	$	9,415	$	7,088
South American operations		1,091		4,905		4,832		10,175
Total gross revenue from fixed price contracts	$	6,894	$	7,663	$	14,247	$	17,263
Gross revenue from cost-plus contracts:
U.S. operations	$	3,626	$	4,789	$	8,768	$	11,343
South American operations		-		-		1		-
Total gross revenue from cost-plus contracts	$	3,626	$	4,789	$	8,769	$	11,343
Gross revenue from all contracts:
U.S. operations	$	19,161	$	16,384	$	37,171	$	37,219
South American operations		1,091		4,905		4,833		10,175
Consolidated gross revenue	$	20,252	$	21,289	$	42,004	$	47,394