As of April 30, 2023 and 2022, we had reserves for workers’ compensation, product liability, and medical/dental costs totaling $9.2 million and $8.7 million, respectively, of which $2.6 million and $3.1 million, respectively, was classified as other non-current liabilities. As of April 30, 2023 and 2022, $6.6 million and $5.6 million, respectively, were included in accrued expenses or accounts payable on the accompanying consolidated balance sheets. In addition, as of April 30, 2023 and 2022, $663,000 and $571,000, respectively, of workers’ compensation recoverable was classified as other assets. While we believe these reserves to be adequate, it is possible that the ultimate liabilities will exceed such estimates.

The following table summarizes the activity in the workers’ compensation, product liability, municipal liability, and medical/dental reserves in the fiscal years ended April 30, 2023 and 2022 (in thousands):


	For the Year Ended April 30,
	2023			2022
Beginning balance	$	8,676		$	9,469
Additional provision charged to expense		3,589			719
Payments		(3,026	)		(1,512	)
Ending balance	$	9,239		$	8,676

It is our policy to provide an estimate for loss as a result of expected adverse findings or legal settlements on product liability, workers’ compensation, and other matters when such losses are probable and are reasonably estimable. It is also our policy to accrue for reasonable estimable legal costs associated with defending such litigation. While such estimates involve a range of possible costs, we determine, in consultation with counsel, the most likely cost within such range on a case-by-case basis. We also record receivables from insurance carriers relating to these matters when their collection is probable. As of April 30, 2023 and 2022, we had accrued reserves for product litigation liabilities of $4.3 million and $3.7 million, respectively (of which $568,000 and $895,000, respectively, was non-current), consisting entirely of expected legal defense costs. In addition, as of April 30, 2023, we did not record any receivables from insurance carriers related to these liabilities. Prior to fiscal 2023, we had recorded receivables from insurance carriers related to these liabilities of $1.9 million, nearly all of which has been classified as other assets.