Accounts Receivable

12 Months Ended

Jul. 31, 2023

Accounts receivable consists of the following at July 31, 2023 and 2022:


	2023		2022
Receivables from commercial and international customers	$	52,438,000	59,922,000
Unbilled receivables from commercial and international customers	54,469,000		39,826,000
Receivables from the U.S. government and its agencies	31,149,000		24,776,000
Unbilled receivables from the U.S. government and its agencies	27,192,000		1,524,000
Total accounts receivable	165,248,000		126,048,000
Less allowance for doubtful accounts	2,089,000		2,337,000
Accounts receivable, net	$	163,159,000	123,711,000

Unbilled receivables as of July 31, 2023 relate to contracts-in-progress for which revenue has been recognized, but we have not yet earned the right to bill the customer for work performed to-date. Under ASC 606, unbilled receivables constitute contract assets. Management estimates that a substantial portion of the amounts not yet billed at July 31, 2023 will be billed and collected within one year. Accounts receivable in the table above excludes $2,993,000 of long-term unbilled receivables presented within "Other assets, net" in the consolidated balance sheet as of July 31, 2023.

As of July 31, 2023, except for the U.S. government (and its agencies) and AT&T, which represented 35.3% and 11.0% of total accounts receivable, respectively, there were no other customers which accounted for greater than 10.0% of total accounts receivable.

As of July 31, 2022, except for the U.S. government (and its agencies) and Verizon, which represented 20.9% and 13.4% of total accounts receivable, respectively, there were no other customers which accounted for greater than 10.0% of total accounts receivable.