XML 35 R15.htm IDEA: XBRL DOCUMENT v3.25.0.1
Accrued Expenses and Other Current Liabilities
6 Months Ended
Jan. 31, 2025
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, 2025July 31, 2024
Accrued wages and benefits$19,339,000 22,131,000 
Accrued contract costs9,561,000 17,267,000 
Accrued warranty obligations8,578,000 7,049,000 
Accrued commissions and royalties5,280,000 5,396,000 
Accrued legal costs1,538,000 3,092,000 
Other9,174,000 7,310,000 
Accrued expenses and other current liabilities$53,470,000 62,245,000 

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 January 31, 2025 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, 2025 and 2024 were as follows:
Six months ended January 31,
 20252024
Balance at beginning of period$7,049,000 8,285,000 
Provision for warranty obligations3,179,000 (27,000)
Charges incurred(1,650,000)(896,000)
Adjustments for changes in estimates— (100,000)
PST Divestiture— (418,000)
Balance at end of period$8,578,000 6,844,000