Note E - Accrued Liabilities - Accrued Liabilities (Details) - USD ($) $ in Thousands	Apr. 30, 2019	Apr. 30, 2018
Employee compensation	$ 6,321	$ 6,539
Cash overdrafts (see Note B)	1,274	506
Deferred sales tax (see Note B)	3,571	3,270
Reserve for PPP claims	2,433	2,101
Other	5,238	3,544
Accrued liabilities	$ 18,837	$ 15,960

The amount reserved for certain claims made.

No definition available.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

+ References

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- Definition

Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided.

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Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing.

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Amount of expenses incurred but not yet paid classified as other.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax.

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