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Accrued Expenses | 6 Months Ended
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Apr. 30, 2014
Payables and Accruals [Abstract] |
Accrued Expenses | Accrued Expenses Accrued expenses at April 30, 2014 and October 31, 2013 consisted of the following (amounts in thousands):
| April 30, 2014 |  | October 31, 2013
Land, land development and construction | $ | 136,781 |  |  | $ | 152,674 |
Compensation and employee benefit | 111,664 |  |  | 111,561 |
Insurance and litigation | 92,814 |  |  | 89,104 |
Warranty | 52,579 |  |  | 43,819 |
Interest | 37,444 |  |  | 25,675 |
Commitments to unconsolidated entities | 4,259 |  |  | 3,804 |
Other | 104,132 |  |  | 96,350 |
| $ | 539,673 |  |  | $ | 522,987 |
The Company accrues for expected warranty costs at the time each home is closed and title and possession are transferred to the home buyer. Warranty costs are accrued based upon historical experience. The table below provides, for the periods indicated, a reconciliation of the changes in the Company’s warranty accrual (amounts in thousands):
| Six months ended April 30, |  | Three months ended April 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Balance, beginning of year | $ | 43,819 |  |  | $ | 41,706 |  |  | $ | 42,688 |  |  | $ | 41,241 |
Additions - homes closed during the year | 7,302 |  |  | 5,223 |  |  | 4,205 |  |  | 2,934 |
Addition - Shapell liabilities acquired | 9,244 |  |  |  |  |  | 9,244 |  |  |
Increase (decrease) in accruals for homes closed in prior years | 1,421 |  |  | (478 | ) |  | 1,077 |  |  | (212 | )
Charges incurred | (9,207 | ) |  | (5,342 | ) |  | (4,635 | ) |  | (2,854 | )
Balance, end of year | $ | 52,579 |  |  | $ | 41,109 |  |  | $ | 52,579 |  |  | $ | 41,109 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -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=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 + Details
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