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Accrued Expenses | 3 Months Ended
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Jan. 31, 2017
Payables and Accruals [Abstract] |
Accrued Expenses | Accrued Expenses Accrued expenses at January 31, 2017 and October 31, 2016 consisted of the following (amounts in thousands):
| January 31, 2017 |  | October 31, 2016
Land, land development, and construction | $ | 131,290 |  |  | $ | 153,264 |
Compensation and employee benefits | 138,680 |  |  | 138,282 |
Escrow liability | 40,360 |  |  | 137,396 |
Self-insurance | 124,100 |  |  | 126,431 |
Warranty | 364,058 |  |  | 370,992 |
Deferred income | 38,940 |  |  | 43,488 |
Interest | 39,325 |  |  | 34,903 |
Commitments to unconsolidated entities | 6,411 |  |  | 5,637 |
Other | 56,938 |  |  | 61,907 |
| $ | 940,102 |  |  | $ | 1,072,300 |
As previously disclosed in Note 6, “Accrued Expenses” in our 2016 Form 10-K, we determined that we needed to make repairs in certain completed communities located in Pennsylvania and Delaware (which are in our Mid-Atlantic region) related to stucco and other water intrusion claims in older homes. Each quarter, we review and update where necessary our assumptions to the estimates used in determining our estimated liability for these claims. This review and update includes an analysis to determine an estimated number of claims likely to be received and the estimated costs to resolve any such claims. This analysis involves many factors including: the number of communities involved; the closing dates of the homes in each community; the number of claims received to date; our inspection of homes; an estimate of the number of homes we expect to repair; the type and cost of repairs that have been performed in each community; the estimated costs to remediate pending and future claims in each community; the expected recovery from our insurance carriers and others; and the amount of warranty and self-insurance reserves already recorded. Due to the degree of judgment required and the potential for variability in the underlying assumptions, it is reasonably possible that our actual costs could differ from those estimated, such differences could be material, and, therefore, we are unable to estimate the range of any such differences. Based upon our review at January 31, 2017, we determined that no adjustments to our previous estimates were needed. At January 31, 2017 and October 31, 2016, our estimated remaining liability to be expended for known and unknown stucco and other water intrusion claims was $291.7 million and $298.0 million, respectively, of which we expect to recover a total of approximately $140.0 million and $141.7 million, respectively, from outside insurance carriers and others. We accrue 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 our warranty accrual (amounts in thousands):
| Three months ended January 31,
| 2017 |  | 2016
Balance, beginning of period | $ | 370,992 |  |  | $ | 93,083 |
Additions – homes closed during the period | 5,104 |  |  | 4,496 |
Addition – Coleman liabilities acquired | 1,111 |  |  |  |
Increase in accruals for homes closed in prior years | 1,694 |  |  | 2,453 |
Reclassification from other accruals | 732 |  |  |  |
Charges incurred | (15,575 | ) |  | (9,371 | )
Balance, end of period | $ | 364,058 |  |  | $ | 90,661 |

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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 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 + Details
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