13. Self-Insurance Reserves

As of April 30, 2017 and 2016, we had reserves for workers’ compensation, product liability, municipal liability, and medical/dental costs totaling $8.7 million and $10.1 million, respectively, of which $4.8 million and $5.8 million, respectively, were classified as other non-current liabilities. As of April 30, 2017 and 2016, $3.6 million and $4.3 million, respectively, were included in accrued expenses on the accompanying consolidated balance sheets. In addition, as of April 30, 2017 and 2016, $590,000 and $621,000, respectively, of workers’ compensation recoverable was classified as other assets. While we believe these reserves to be adequate, it is possible that the ultimate liabilities will exceed such estimates.

The following table is a summary of the activity in the workers’ compensation, product liability, municipal liability, and medical/dental reserves in the fiscal years ended April 30, 2017, 2016, and 2015 (in thousands):

	For the Year Ended April 30,
	2017			2016			2015
Beginning balance	$	10,082		$	9,610		$	9,185
Additional provision charged to expense		15,801			16,781			12,925
Payments		(17,220	)		(16,309	)		(12,500	)

Ending balance	$	8,663		$	10,082		$	9,610

It is our policy to provide an estimate for loss as a result of expected adverse findings or legal settlements on product liability, municipal liability, workers’ compensation, and other matters when such losses are probable and are reasonably estimable. It is also our policy to accrue for reasonable estimable legal costs associated with defending such litigation. While such estimates involve a range of possible costs, we determine, in consultation with counsel, the most likely cost within such range on a case-by-case basis. We also record receivables from insurance carriers relating to these matters when their collection is probable. As of April 30, 2017 and 2016, we had accrued reserves for product and municipal litigation liabilities of $3.2 million and $3.8 million (of which $2.9 million and $3.1 million were non-current), respectively, consisting entirely of expected legal defense costs. In addition, as of April 30, 2017 and 2016, we had recorded receivables from insurance carriers related to these liabilities of $1.9 million, nearly all of which has been classified as other assets.