Valuation and Qualifying Accounts and Reserves

12 Months Ended

Jul. 31, 2015

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts and Reserves

Schedule II

COMTECH TELECOMMUNICATIONS CORP.

AND SUBSIDIARIES

Valuation and Qualifying Accounts and Reserves

Fiscal Years Ended July 31, 2015, 2014 and 2013

Column A	Column B		Column C Additions				Column D			Column E
Description	Balance at beginning of period		Charged to cost and expenses			Charged to other accounts - describe	Transfers (deductions) - describe			Balance at end of period
Allowance for doubtful accounts receivable:
Year ended July 31,
2015	$	627,000	764,000		(A)	—	(185,000	)	(B)	$	1,206,000
2014	603,000		120,000		(A)	—	(96,000	)	(B)	627,000
2013	1,588,000		(422,000	)	(A)	—	(563,000	)	(B)	603,000
Inventory reserves:
Year ended July 31,
2015	$	16,309,000	2,813,000		(C)	—	(2,218,000	)	(D)	$	16,904,000
2014	16,226,000		2,952,000		(C)	—	(2,869,000	)	(D)	16,309,000
2013	16,286,000		2,810,000		(C)	—	(2,870,000	)	(D)	16,226,000
Valuation allowance for deferred tax assets:
Year ended July 31,
2015	$	2,958,000	1,484,000		(E)	—	—			$	4,442,000
2014	2,225,000		733,000		(E)	—	—			2,958,000
2013	1,162,000		1,063,000		(E)	—	—			2,225,000

(A) Provision for (benefit from) doubtful accounts.

(B) Write-off of uncollectible receivables.

(C) Provision for excess and obsolete inventory.

(D) Write-off of inventory.

(E) Change in valuation allowance.