Accrued Expenses and Other (Tables)

3 Months Ended

12 Months Ended

Oct. 31, 2013

Jul. 31, 2013

Accrued Expenses And Other [Line Items]

Accrued expenses and other

Accrued expenses and other consist of the following as of July 31, 2013 and 2012

(in thousands):

	2013		2012
Employee compensation	$	208	$	213
Vacation		31		56
Deferred income		76		467
Warranty reserve		156		166
Professional fees		137		147
Other		574		573
Total	$	1,182	$	1,622

Product warranty liability

The following table summarizes the activity related to the product warranty liability during the three months ended October 31, 2013 and 2012 (in thousands):

	2013		2012
Beginning balance	$	156	$	166
Warranty cost incurred		(35)		(27)
Accrued warranty cost		17		40
Ending balance	$	138	$	179

The following table summarizes the activity related to the product warranty liability during fiscal years 2013 and 2012 (in thousands):

	2013		2012
Balance at beginning of period	$	166	$	185
Accruals for warranty liability		94		99
Warranty charges		(104)		(118)
Balance at end of period	$	156	$	166

Cortelco Systems Holding Corp [Member]

Accrued Expenses And Other [Line Items]

Accrued expenses and other

Accrued expenses and other consist of the following as of July 31, 2013 and 2012 

(in thousands):

	2013		2012
Employee compensation	$	198	$	201
Vacation		29		48
Deferred income		76		359
Warranty reserve		135		139
Other		529		480
Total	$	967	$	1,227

Product warranty liability

The following table summarizes the activity related to the product warranty liability during the three months ended October 31, 2013 and 2012 (in thousands):

		2013		2012
Beginning balance	$	135	$	166
Warranty cost incurred		(23)		(27)
Accrued warranty cost		12		40
Ending balance	$	124	$	179

The following table summarizes the activity related to the product warranty liability during fiscal years 2013 and 2012 (in thousands):

	2013		2012
Balance at beginning of period	$	139	$	164
Accruals for warranty liability		97		83
Warranty charges		(101)		(108)
Balance at end of period	$	135	$	139