Accrued Liabilities

9 Months Ended

Jul. 31, 2021

Accrued Liabilities Current [Abstract]

Note 10. Accrued Liabilities

Accrued liabilities as of July 31, 2021 and October 31, 2020 consisted of the following (in thousands):


	July 31,		October 31,
	2021		2020
Accrued payroll and employee benefits	$	4,085	$	4,461
Accrued product warranty cost ⁽¹⁾		78		97
Accrued service agreement and PPA costs⁽²⁾		7,334		7,037
Accrued legal, taxes, professional and other		2,034		4,086
Accrued liabilities	$	13,531	$	15,681

(1)

The decrease in accrued product warranty cost represents a reduction related to actual warranty activity as contracts progress through the warranty period. Product warranty expense for the three months ended July 31, 2021 and 2020 was $7 thousand and $0.01 million, respectively, and for the nine months ended July 31, 2021 and 2020 was $19 thousand and $0.04 million, respectively.

(2)

Accrued service agreement costs include loss accruals on service agreements of $5.3 million and $5.5 million as of July 31, 2021 and October 31, 2020, respectively. The accruals for performance guarantees, including PPA performance guarantees was $2.0 million as of July 31, 2021, which reflects an increase from $1.4 million as of October 31, 2020.