Note E - Accrued Liabilities - Accrued Liabilities (Details) - USD ($) $ in Thousands	Jan. 31, 2021	Apr. 30, 2020
Employee compensation	$ 10,621	$ 8,199
Cash overdrafts (see Note B)	913	0
Deferred sales tax (see Note B)	5,295	2,974
Reserve for PPP claims	3,387	2,926
Health insurance	773	1,187
Fair value of contingent consideration	2,713	2,713
Other	1,702	1,730
Total	$ 25,404	$ 19,729

The fair value portion of the liability for contingent consideration.

No definition available.

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- Definition

The amount reserved for certain claims made.

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No definition available.

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees.

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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.

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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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