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Accounts Receivable, Net
12 Months Ended
Jul. 31, 2016
Accounts Receivable, Net [Abstract]  
Accounts Receivable, Net
3 — Accounts Receivable, Net

Accounts receivable, net consisted of:
 
July 31,
(In thousands)
2016
 
2015
Advance charges receivable
$
182,824

 
$
143,724

Trade accounts receivable
86,455

 
73,773

Other receivables
1,111

 
1,187

 
270,390

 
218,684

Less: allowance for doubtful accounts
(4,120
)
 
(2,988
)
Accounts receivable, net
$
266,270

 
$
215,696



Advance charges receivable represents unbilled amounts paid to third parties on behalf of insurance companies for which the Company will be reimbursed when the vehicle is sold. Trade accounts receivable includes fees and gross auction proceeds to be collected from insurance companies and members.

The movements in the allowance for doubtful accounts were as follows:
 
July 31,
(In thousands)
2016
 
2015
 
2014
Balance at beginning of year
$
2,988

 
$
3,584

 
$
2,683

Charged to costs and expenses
3,646

 
2,221

 
3,376

Deductions to bad debt
(2,514
)
 
(2,817
)
 
(2,475
)
Balance at end of year
$
4,120

 
$
2,988

 
$
3,584