
	2026		2025
Receivables from commercial and international customers	$	33,260,000	$	36,987,000
Unbilled receivables from commercial and international customers	30,854,000		46,845,000
Receivables from the U.S. government and its agencies	3,854,000		3,721,000
Unbilled receivables from the U.S. government and its agencies	378,000		468,000
Total accounts receivable	68,346,000		88,021,000
Less allowance for doubtful accounts	543,000		845,000
Accounts receivable, net	$	67,803,000	87,176,000

Unbilled receivables as of July 31, 2026 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 remaining net contract assets not yet billed at July 31, 2026 will be billed and collected within one year.

As of July 31, 2026, a large multinational telecommunications company and two domestic top tier mobile network operators represented 19.9%, 19.3% and 14.8% of net accounts receivable, respectively. As of July 31, 2025, two domestic top tier mobile network operators and a large multinational telecommunications company represented 23.9%, 17.5% and 13.8% of net accounts receivable, respectively. There were no other customers which accounted for greater than 10.0% of net accounts receivable.