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Accrued Expenses and Other Current Liabilities | 6 Months Ended
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Jan. 31, 2022
Payables and Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities | Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following at:
|  | January 31, 2022 |  | July 31, 2021
Accrued wages and benefits |  | $ | 31,774,000 |  |  | 26,367,000 |
Accrued warranty obligations |  | 13,731,000 |  |  | 17,600,000 |
Accrued contract costs |  | 13,930,000 |  |  | 12,750,000 |
Accrued acquisition-related costs |  | 9,031,000 |  |  | 9,222,000 |
Accrued commissions and royalties |  | 4,557,000 |  |  | 5,342,000 |
Accrued legal costs |  | 2,470,000 |  |  | 2,854,000 |
Other |  | 21,406,000 |  |  | 15,466,000 |
Accrued expenses and other current liabilities |  | $ | 96,899,000 |  |  | 89,601,000 |
Accrued wages and benefits as of January 31, 2022 include $6,015,000 of CEO transition costs, of which $5,054,000 was paid in February 2022, with the remainder payable in equal monthly installments through December 31, 2023. 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 January 31, 2022 and July 31, 2021 include $9,000,000 and $8,705,000, respectively, of contingent earn-out consideration related to our acquisition of UHP. See Note (2) - “Acquisitions - UHP Networks Inc.” for further discussion. Other current liabilities as of January 31, 2022 include $5,768,000 of proxy solicitation costs (including legal and advisory fees) as a result of a now settled proxy contest initiated by a shareholder during the first quarter of fiscal 2022. The majority of such amount is expected to be settled over the remainder of fiscal 2022. Accrued warranty obligations as of January 31, 2022 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 six months ended January 31, 2022 and 2021 were as follows:
|  | Six months ended January 31,
|  | 2022 |  | 2021
Balance at beginning of period |  | $ | 17,600,000 |  |  | 15,200,000 |
Provision for warranty obligations |  | 587,000 |  |  | 2,329,000 |
Adjustments for changes in estimates |  | (2,500,000) |  |  | — |
Charges incurred |  | (1,956,000) |  |  | (1,355,000) |
Additions (in connection with acquisitions) |  | — |  |  | 500,000 |
Balance at end of period |  | $ | 13,731,000 |  |  | 16,674,000 |
During the six months ended January 31, 2022, we recorded a $2,500,000 benefit to cost of sales in our Commercial Solutions segment due to lower than expected warranty claims associated with previously acquired NG-911 technologies.

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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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