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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Jul. 31, 2021
Accrued Liabilities, Current [Abstract] |
Accrued Expenses and Other Current Liabilities | Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following at July 31, 2021 and 2020:
|  | 2021 |  | 2020
Accrued wages and benefits |  | $ | 26,367,000 |  |  | 20,857,000 |
Accrued warranty obligations |  | 17,600,000 |  |  | 15,200,000 |
Accrued contract costs |  | 12,750,000 |  |  | 15,306,000 |
Accrued acquisition-related costs |  | 9,222,000 |  |  | 7,014,000 |
Accrued commissions and royalties |  | 5,342,000 |  |  | 4,621,000 |
Accrued legal costs |  | 2,854,000 |  |  | 2,539,000 |
Other |  | 15,466,000 |  |  | 19,624,000 |
Accrued expenses and other current liabilities |  | $ | 89,601,000 |  |  | 85,161,000 |
Accrued contract costs represent direct and indirect costs on contracts as well as estimates of amounts owed for invoices not yet received from vendors or reflected in accounts payable. Accrued acquisition-related costs as of July 31, 2021 include $8,705,000 of contingent earn-out consideration related to our acquisition of UHP. See Note (2) - “Acquisitions - UHP Networks Inc.” for further discussion. Accrued warranty obligations as of July 31, 2021 relate to estimated liabilities for assurance type warranty coverage that we provide to our customers. We generally provide warranty coverage for some of our products for a period of at least one year from the date of delivery. We record a liability for estimated warranty expense based on historical claims, product failure rates, consideration of contractual obligations, future costs to resolve software issues and other factors. Some of our product warranties are provided under long-term contracts, the costs of which are incorporated into our estimates of total contract costs. Changes in our accrued warranty obligations during the fiscal years ended July 31, 2021 and 2020 were as follows:
|  | 2021 |  | 2020
Balance at beginning of year |  | $ | 15,200,000 |  |  | 15,968,000 |
Provision for warranty obligations |  | 4,360,000 |  |  | 2,277,000 |
Additions (in connection with acquisitions) |  | 750,000 |  |  | 1,000,000 |
Charges incurred |  | (2,710,000) |  |  | (4,347,000) |
Reclassification of non-current liabilities |  | — |  |  | 302,000 |
Balance at end of year |  | $ | 17,600,000 |  |  | 15,200,000 |

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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