Summary of Significant Accounting and Reporting Policies (Tables)

12 Months Ended

Jul. 31, 2019

Adjustments as a Result of Adoption of New Accounting Pronouncement

As a result of ASC 606, we made the following adjustments to our Consolidated Balance Sheet as of August 1, 2018:



	As reported at		Adoption of			Balance at
	July 31, 2018		ASC 606			August 1, 2018
Accrued expenses and other current liabilities⁽¹⁾	$	65,034,000	$	(2,079,000	)	$	62,955,000
Contract liabilities, current and non-current⁽²⁾	42,141,000		2,079,000			44,220,000

⁽¹⁾ See Note (6) - "Accrued Expenses and Other Current Liabilities" for further discussion of reclassification.

⁽²⁾ Formerly presented on the face of our Consolidated Balance Sheet as "Customer advances and deposits, current and non-current" prior to our adoption of ASC 606.

Sale by Geography and Customer Type

Sales by geography and customer type, as a percentage of consolidated net sales, are as follows:



	Fiscal Years Ended July 31,
	2019		2018		2017
United States
U.S. government	40.1	%	35.5	%	32.7	%
Domestic	34.5	%	38.9	%	38.9	%
Total United States	74.6	%	74.4	%	71.6	%

International	25.4	%	25.6	%	28.4	%
Total	100.0	%	100.0	%	100.0	%

Disaggregation of Revenue

The following tables summarize our disaggregation of revenue consistent with information reviewed by our chief operating decision-maker ("CODM") for the fiscal year ended July 31, 2019. We believe these categories best depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors which impact our business:



	Fiscal Year Ended July 31, 2019
	Commercial Solutions		Government Solutions	Total
Geographical region and customer type
U.S. government	$	68,534,000	200,708,000	$	269,242,000
Domestic	192,516,000		39,432,000	231,948,000
Total United States	261,050,000		240,140,000	501,190,000

International	96,243,000		74,364,000	170,607,000
Total	$	357,293,000	314,504,000	$	671,797,000
Contract type
Firm fixed-price	$	350,850,000	231,400,000	$	582,250,000
Cost reimbursable	6,443,000		83,104,000	89,547,000
Total	$	357,293,000	314,504,000	$	671,797,000
Transfer of control
Point in time	$	177,090,000	176,067,000	$	353,157,000
Over time	180,203,000		138,437,000	318,640,000
Total	$	357,293,000	314,504,000	$	671,797,000

Schedule of numerators and denominators used in basic and diluted EPS calculations

The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations:



	Fiscal Years Ended July 31,
	2019		2018	2017
Numerator:
Net income for basic calculation	$	25,041,000	29,769,000	15,827,000
Numerator for diluted calculation	$	25,041,000	29,769,000	15,827,000

Denominator:
Denominator for basic calculation	24,124,000		23,825,000	23,433,000
Effect of dilutive securities:
Stock-based awards	178,000		215,000	56,000
Denominator for diluted calculation	24,302,000		24,040,000	23,489,000