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Accrued Expenses | 3 Months Ended
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Jan. 31, 2019
Payables and Accruals [Abstract] |
Accrued Expenses | Accrued Expenses Accrued expenses at January 31, 2019 and October 31, 2018 consisted of the following (amounts in thousands):
| January 31, 2019 |  | October 31, 2018
Land, land development, and construction | $ | 159,892 |  |  | $ | 213,641 |
Compensation and employee benefits | 134,120 |  |  | 159,374 |
Escrow liability | 30,205 |  |  | 32,543 |
Self-insurance | 172,898 |  |  | 168,012 |
Warranty | 237,326 |  |  | 258,831 |
Deferred income | 45,465 |  |  | 42,179 |
Interest | 45,120 |  |  | 40,325 |
Commitments to unconsolidated entities | 9,716 |  |  | 10,553 |
Other | 44,992 |  |  | 48,123 |
| $ | 879,734 |  |  | $ | 973,581 |
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,
| 2019 |  | 2018
Balance, beginning of period | $ | 258,831 |  |  | $ | 329,278 |
Additions – homes closed during the period | 6,625 |  |  | 6,225 |
(Decrease) increase in accruals for homes closed in prior years | (691 | ) |  | 1,943 |
Charges incurred | (27,439 | ) |  | (25,996 | )
Balance, end of period | $ | 237,326 |  |  | $ | 311,450 |
Since fiscal 2014, we have received water intrusion claims from owners of homes built since 2002 in communities located in Pennsylvania and Delaware (which are in our Mid-Atlantic region). During fiscal 2019, we continued to receive water intrusion claims from homeowners in this region, mostly related to older homes, and we continue to perform review procedures to assess, among other things, the number of affected homes, whether repairs are likely to be required, and the extent of such repairs. Our review process, conducted quarterly, includes an analysis of many factors applicable to these communities to determine whether a claim is likely to be received and the estimated costs to resolve any such claim, including: the closing dates of the homes; the number of claims received; 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; the expected recovery from our insurance carriers and suppliers; and the previously recorded amounts related to these claims. We also monitor legal developments relating to these types of claims and review the volume, relative merits and adjudication of claims in litigation or arbitration. As of January 31, 2019, our recorded aggregate estimated repair costs to be incurred for known and unknown water intrusion claims was $324.4 million, which was unchanged from October 31, 2016, and our recorded aggregate expected recoveries from insurance carriers and suppliers were approximately $152.6 million, which was also unchanged from October 31, 2016. Our recorded remaining estimated repair costs, which reflects a reduction for the aggregate amount expended to resolve claims, were approximately $161.0 million at January 31, 2019 and $177.6 million at October 31, 2018. Our recorded remaining expected recoveries from insurance carriers and suppliers were approximately $104.1 million at January 31, 2019 and $109.3 million at October 31, 2018. As noted above, our review process includes a number of estimates that are based on assumptions with uncertain outcomes, including, but not limited to, the number of homes to be repaired, the extent of repairs needed, the repair procedures employed, the cost of those repairs, outcomes of litigation or arbitrations, and expected recoveries from insurance carriers and suppliers. Due to the degree of judgment required in making these estimates and the inherent uncertainty in potential outcomes, it is reasonably possible that our actual costs and recoveries could differ from those recorded and such differences could be material. In addition, due to such uncertainty, we are unable to estimate the range of any such differences. We believe collection of our recorded insurance receivables is probable based on the legal merits that support our pending insurance claims and the high credit ratings of our insurance carriers; however, due to the complexity of the underlying claims and the variability of the other factors described above, it is reasonably possible that our actual insurance recoveries could materially differ from those recorded. Resolution of these known and unknown claims is expected to take several years.

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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=6877327&loc=d3e13212-122682 + Details
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