Accrued Expenses and Other Current Liabilities

12 Months Ended

Jul. 31, 2013

Accrued Liabilities, Current [Abstract]

Accrued Expenses and Other Current Liabilities

(6) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following at July 31, 2013 and 2012:

	2013		2012
Accrued wages and benefits	$	11,526,000	16,467,000
Accrued warranty obligations	7,797,000		7,883,000
Accrued commissions and royalties	4,206,000		3,946,000
Accrued business acquisition payments	288,000		1,752,000
Other	6,075,000		10,822,000
Accrued expenses and other current liabilities	$	29,892,000	40,870,000

We provide warranty coverage for most of our products for a period of at least one year from the date of shipment. We record a liability for estimated warranty expense based on historical claims, product failure rates and other factors. Some of our product warranties are provided under long-term contracts, the costs of which are incorporated into our estimates of total contract costs.

Changes in our product warranty liability during the fiscal years ended July 31, 2013 and 2012 were as follows:

	2013			2012
Balance at beginning of period	$	7,883,000		9,120,000
Provision for warranty obligations	5,316,000			5,598,000
Charges incurred	(5,402,000		)	(6,835,000	)
Balance at end of period	$	7,797,000		7,883,000