15.

Self-Insurance Reserves

As of April 30, 2014 and 2013, we had reserves for workers’ compensation, product liability, municipal liability, and medical/dental costs totaling $9.2 million and $9.6 million, respectively, of which $5.8 million and $5.7 million, respectively, have been classified as non-current and have been included in other non-current liabilities. As of April 30, 2014 and 2013, $2.4 million and $2.3 million, respectively, have been included in accrued expenses, and $1.0 million and $1.6 million, respectively, have been included in accrued product/municipal liability on the accompanying consolidated balance sheets. In addition, as of April 30, 2014 and 2013, $361,000 and $332,000 of excess workers’ compensation receivable has been classified as an other asset. While we believe these reserves to be adequate, it is possible that the ultimate liabilities will exceed such estimates. Amounts charged to expense were $10.7 million, $12.2 million, and $11.4 million for the fiscal years ended April 30, 2014, 2013, and 2012, respectively.

The following table is a summary of the activity in the workers’ compensation, product liability, municipal liability, and medical/dental reserves in the fiscal years ended April 30, 2014, 2013, and 2012 (dollars in thousands):


	For the Year Ended April 30,
	2014			2013			2012
Beginning balance	$	9,570		$	8,980		$	9,456
Additional provision charged to expense		10,721			12,201			11,400
Payments		(11,106	)		(11,611	)		(11,876	)

Ending balance	$	9,185		$	9,570		$	8,980

It is our policy to provide an estimate for loss as a result of expected adverse findings or legal settlements on product liability, municipal 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 litigation 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, 2014 and 2013, we had accrued reserves for product and municipal litigation liabilities of $3.9 million and $4.4 million, respectively (of which $2.8 million, were non-current), consisting entirely of expected legal defense costs. In addition, as of April 30, 2014 and 2013, 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 with $25,000 classified as other current assets.