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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Jul. 31, 2023
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, 2023 and 2022:
|  | 2023 |  | 2022
Accrued wages and benefits |  | $ | 21,994,000 |  |  | 25,675,000 |
Accrued contract costs |  | 19,041,000 |  |  | 15,921,000 |
Accrued warranty obligations |  | 8,285,000 |  |  | 9,420,000 |
Accrued commissions and royalties |  | 4,659,000 |  |  | 5,697,000 |
Accrued legal costs |  | 688,000 |  |  | 2,514,000 |
Other |  | 12,323,000 |  |  | 13,435,000 |
Accrued expenses and other current liabilities |  | $ | 66,990,000 |  |  | 72,662,000 |
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 warranty obligations as of July 31, 2023 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, 2023 and 2022 were as follows:
|  | 2023 |  | 2022 |  |
Balance at beginning of year |  | $ | 9,420,000 |  |  | 17,600,000 |  |  |
Provision for (benefit from) warranty obligations |  | 3,158,000 |  |  | (1,255,000) |  |  |
Adjustments for changes in estimates |  | (2,300,000) |  |  | (2,500,000) |  |  |
Charges incurred |  | (1,993,000) |  |  | (4,425,000) |  |  |
Balance at end of year |  | $ | 8,285,000 |  |  | 9,420,000 |  |  |
During fiscal 2023 and 2022, we recorded benefits of $2,300,000 and $2,500,000, respectively, to cost of sales in our Terrestrial and Wireless Networks 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 -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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