INCOME TAXES (Tables)

12 Months Ended

Jul. 31, 2020

Income Tax Disclosure [Abstract]

Components of Loss from Continuing Operations before Provision for Income Taxes

The components of income (loss) before provision for income taxes are as follows:

	Fiscal Year Ended July 31,
	2020			2019
	(In thousands)
Income (loss) from operations before income taxes:
U.S.	$	(9,168	)	$	(68,959	)
Foreign	9,801			6,860
Total income (loss) from operations before income taxes	$	633		$	(62,099	)

Components of Income Tax Expense

The components of income tax expense have been recorded in the Company's consolidated financial statements as follows:

	Fiscal Year Ended July 31,
	2020		2019
	(In thousands)
Income tax expense from operations	$	5,917	$	4,670
Total income tax expense	$	5,917	$	4,670

Components of Income Tax Expense from Operations

The components of income tax expense from operations consist of the following:

	Fiscal Year Ended July 31,
	2020		2019
	(In thousands)
Current provision:
Federal	$	—	$	—
State	430		288
Foreign	3,283		1,525
	3,713		1,813
Deferred provision:
Federal	91		1,563
State	1,452		753
Foreign	661		541
	2,204		2,857
Total tax provision	$	5,917	$	4,670

Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows:

	July 31, 2020			July 31, 2019
	(In thousands)
Deferred tax assets:
Accruals and reserves	$	8,563		$	21,297
Tax basis in excess of financial basis of investments in affiliates	—			6,534
Tax basis in excess of financial basis for intangible and fixed assets	225			187
Net operating loss and capital loss carry forwards	468,132			469,735
Total gross deferred tax assets	476,920			497,753
Less: valuation allowance	(452,969		)	(451,189		)
Net deferred tax assets	$	23,951		$	46,564
Deferred tax liabilities:
Financial basis in excess of tax basis for intangible and fixed assets	$	(22,889	)	$	(43,885	)
Convertible debt	(1,595		)	(1,761		)
Total gross deferred tax liabilities	(24,484		)	(45,646		)
Net deferred tax asset	$	(533	)	$	918

Reconciliation of Income Tax Expense Attributable to Income from Continuing Operations

Income tax expense attributable to income from continuing operations differs from the expense computed by applying the U.S. federal income tax rate of 21.0% to income (loss) from continuing operations before income taxes as a result of the following:

	Fiscal Year Ended July 31,
	2020			2019
	(In thousands)
Computed "expected" income tax expense (benefit)	$	160		$	(13,041	)
Increase (decrease) in income tax expense resulting from:
Change in valuation allowance	2,227			16,158
Foreign tax rate differential	(23		)	(593		)
Nondeductible expenses	3,010			2,484
Foreign withholding taxes	553			336
Addition of uncertain tax position reserves	498			645
State benefit of U.S. loss	(624		)	—
State income taxes, net of federal benefit	133			113
Other	(17		)	(1,432		)
Actual income tax expense	$	5,917		$	4,670

Reconciliation of Beginning and Ending Balances of Total Amounts of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows:

	Fiscal Year Ended July 31,
	2020			2019
	(In thousands)
Balance as of beginning of year	$	2,207		$	1,525
Additions for current year tax positions	667			704
Currency translation	2			(22		)
Reductions for lapses in statute of limitations	(416		)	—
Balance as of end of year	$	2,460		$	2,207