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Schedule of Accrued Liabilities (Details) - USD ($)
$ in Thousands
Jan. 31, 2018
Oct. 31, 2017
Accrued Liabilities Current [Abstract]    
Accrued payroll and employee benefits $ 2,548 $ 5,315
Accrued contract loss 19 37
Accrued product warranty cost [1] 446 348
Accrued material purchases [2] 1,312 2,396
Accrued service agreement costs [3] 3,777 3,319
Contractual milestone billings for inventory [4] 10,855 4,440
Accrued legal, taxes, professional and other 2,556 2,526
Accrued liabilities $ 21,513 $ 18,381
[1] Activity in the accrued product warranty costs for the three months ended January 31, 2018 included additions for estimates of future warranty obligations of $0.3 million on contracts in the warranty period and reductions related to actual warranty spend of $0.2 million as contracts progress through the warranty period or are beyond the warranty period.
[2] The Company acts as a procurement agent for POSCO Energy under an Integrated Global Supply Chain Agreement whereby the Company procures materials on POSCO Energy’s behalf for its Korean production facility. This liability represents amounts received for the purchase of materials on behalf of POSCO Energy. Amounts due to vendors is recorded as “Accounts payable.”
[3] Activity in service agreement costs remains unchanged for loss accruals on service contracts which was $1.1 million as of October 31, 2017 and January 31, 2018. The accruals for performance guarantees increased from $2.2 million as of October 31, 2017 to $2.6 million as of January 31, 2018 resulting from additional accruals for the minimum output falling below the contract requirements for certain service agreements.
[4] Amounts represent contractual milestone billings for inventory that will be provided to POSCO Energy within the next twelve months under a transaction that will not result in revenue recognition. An additional $3.9 million as of January 31, 2018 will be billed and collected under this arrangement.