Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following at:



	April 30, 2016		July 31, 2015
Accrued wages and benefits	$	21,432,000	12,134,000
Accrued legal costs	9,707,000		275,000
Accrued warranty obligations	8,639,000		8,638,000
Accrued acquisition-related costs	8,051,000		69,000
Accrued contract costs	10,941,000		749,000
Accrued commissions and royalties	2,333,000		2,398,000
Other	14,034,000		5,207,000
Accrued expenses and other current liabilities	$	75,137,000	$	29,470,000

Included in accrued acquisition-related costs in the above table as of April 30, 2016 was $7,067,000 of change-in-control payments and $984,000 of professional fees for financial and legal advisors.

Accrued legal costs in the above table as of April 30, 2016 includes $4,500,000 of preliminary estimated losses and $3,529,000 of legal fees related to TCS's intellectual property matters and contract disputes, which are discussed further in the "Legacy TCS Intellectual Property Matters" section of Note (19) - "Legal Proceedings and Other Matters."

Accrued contract costs in the above table include direct and indirect costs on contracts as well as estimates owed for invoices not yet received from vendors or reflected in accounts payable.

Accrued warranty obligations relate to estimated liabilities for warranty coverage that we provide to our customers. We generally provide warranty coverage for some of our products for a period of at least one year from the date of delivery. 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 were as follows:



	Nine months ended April 30,
	2016			2015
Balance at beginning of period	$	8,638,000		8,618,000
Provision for warranty obligations	3,183,000			3,255,000
Additions (in connection with the TCS acquisition)	154,000			—
Charges incurred	(3,336,000		)	(3,580,000	)
Balance at end of period	$	8,639,000		8,293,000