Valuation and Qualifying Accounts and Reserves

12 Months Ended

Jul. 31, 2019

SEC Schedule, 12-09, 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, 2019, 2018 and 2017

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,
2019	$	1,761,000	1,136,000	(A)	—		(1,030,000	)	(B)	$	1,867,000
2018	1,300,000		573,000	(A)	—		(112,000	)	(B)	1,761,000
2017	1,029,000		497,000	(A)	—		(226,000	)	(B)	1,300,000
Inventory reserves:
Year ended July 31,
2019	$	17,427,000	6,015,000	(C)	—		(3,746,000	)	(D)	$	19,696,000
2018	16,019,000		5,628,000	(C)	—		(4,220,000	)	(D)	17,427,000
2017	16,198,000		2,900,000	(C)	—		(3,079,000	)	(D)	16,019,000
Valuation allowance for deferred tax assets:
Year ended July 31,
2019	$	11,854,000	58,000	(E)	656,000	(F)	—			$	12,568,000
2018	8,633,000		3,221,000	(E)	—		—			11,854,000
2017	9,624,000		324,000	(E)	121,000	(F)	(1,436,000	)	(F)	8,633,000

(A) Provision for 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.

(F) Acquisition related valuation allowance charged to (deducted from) goodwill.