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Accounts Receivable
3 Months Ended
Oct. 31, 2023
Receivables [Abstract]  
Accounts Receivable Accounts Receivable
Accounts receivable consist of the following at:
 October 31, 2023July 31, 2023
Receivables from commercial and international customers$53,001,000 52,438,000 
Unbilled receivables from commercial and international customers68,474,000 54,469,000 
Receivables from the U.S. government and its agencies19,269,000 31,149,000 
Unbilled receivables from the U.S. government and its agencies46,239,000 27,192,000 
Total accounts receivable186,983,000 165,248,000 
Less allowance for doubtful accounts1,918,000 2,089,000 
Accounts receivable, net$185,065,000 163,159,000 

Unbilled receivables as of October 31, 2023 relate to contracts-in-progress for which revenue has been recognized, but for which 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 October 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 October 31, 2023, except for the U.S. government (and its agencies), which represented 35.0% of total accounts receivable, there were no other customers which accounted for greater than 10% of total accounts receivable.
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% of total accounts receivable.