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Accrued Liabilities (Tables) | 6 Months Ended
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Apr. 30, 2022
Accrued Liabilities |
Schedule of Accrued Liabilities | Accrued liabilities as of April 30, 2022 and October 31, 2021 consisted of the following (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | April 30, | ​ | October 31,
​ |  | 2022 |  | 2021
Accrued payroll and employee benefits | ​ | $ | 5,035 | ​ | $ | 2,544
Accrued product warranty cost (1) | ​ | ​ | 247 | ​ | ​ | 72
Accrued service agreement and PPA costs (2) | ​ | ​ | 8,934 | ​ | ​ | 9,112
Accrued legal, taxes, professional and other (3) | ​ | ​ | 9,795 | ​ | ​ | 4,371
Accrued liabilities | ​ | $ | 24,011 | ​ | $ | 16,099
(1) | The increase in accrued product warranty cost reflects the costs associated with the warranties provided under the POSCO Energy Settlement Agreement. Product warranty expense for the three months ended April 30, 2022 and 2021 was $0.2 million and $6 thousand, respectively, and for the six months ended April 30, 2022 and 2021 was $0.2 million and $12 thousand, respectively.
(2) | Accrued service agreement costs include loss accruals on service agreements of $6.2 million and $6.5 million as of April 30, 2022 and October 31, 2021, respectively. The decrease is the result of realization of costs for the six months ended April 30, 2022. The accruals for performance guarantees on service agreements and PPAs were $2.5 million and $2.6 million as of October 31, 2021 and April 30, 2022, respectively.
(3) | The increase in legal accrual reflects the remaining $5 million owed to Wiley out of the aggregate amount of $24 million that the Company agreed to pay Wiley in connection with the settlement of the Company’s disputes with POSCO Energy and KFC (which is further discussed in Note 4. “Revenue Recognition”) as $19 million of the aggregate amount owed to Wiley was paid during the six months ended April 30, 2022.

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