Contract Receivables, net (Tables)

12 Months Ended

Jul. 31, 2019

Contract Receivables, net [Abstract]

Contract Receivables, Net

Contract receivables, net are summarized in the following table.

	July 31,
	2019			2018
	(in thousands)
Contract receivables:
Billed	$	12,405		$	12,905
Unbilled		13,686			13,994
		26,091			26,899
Allowance for doubtful accounts		(1,004	)		(1,284	)
Contract receivables, net	$	25,087		$	25,615

Allowance for Doubtful Accounts

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

	Fiscal Year Ended July 31,
	2019			2018			2017
	(in thousands)
Balance at beginning of period	$	1,284		$	2,044		$	6,792
Provision for doubtful accounts during the period		182			813			682
Write-offs and recoveries of allowance recorded in prior periods		(676	)		(943	)		(5,430	)
Reclassification of allowance (to) from noncurrent assets		214			(630	)		---
Balance at end of period	$	1,004		$	1,284		$	2,044

Contract Receivable and Allowance for Doubtful Accounts by Geographical Areas

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

	July 31, 2019				July 31, 2018
Region	Contract Receivables		Allowance for Doubtful Accounts		Contract Receivables		Allowance for Doubtful Accounts
	(in thousands)
U.S. operations	$	20,211	$	489	$	21,580	$	569
South American operations		5,880		515		5,319		715
Totals	$	26,091	$	1,004	$	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.

	Fiscal Year Ended July 31,
	2019		2018		2017
Gross revenue from time and materials contracts:
U.S. operations	$	40,478	$	38,562	$	47,732
South American operations		27		-		-
Total gross revenue from time and materials contracts	$	40,505	$	38,562	$	47,732
Gross revenue from fixed price contracts:
U.S. operations	$	13,113	$	14,313	$	16,232
South American operations		17,861		18,949		15,541
Total gross revenue from fixed price contracts	$	30,974	$	33,262	$	31,773
Gross revenue from cost-plus contracts:
U.S. operations	$	17,031	$	18,860	$	16,578
South American operations		-		-		-
Total gross revenue from cost-plus contracts	$	17,031	$	18,860	$	16,578
Gross revenue from all contracts:
U.S. operations	$	70,622	$	71,735	$	80,542
South American operations		17,888		18,949		15,541
Consolidated gross revenue	$	88,510	$	90,684	$	96,083