Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Jul. 31, 2023

Accrued Liabilities, Current [Abstract]

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following at July 31, 2023 and 2022:

	2023		2022
Accrued wages and benefits	$	21,994,000	25,675,000
Accrued contract costs	19,041,000		15,921,000
Accrued warranty obligations	8,285,000		9,420,000
Accrued commissions and royalties	4,659,000		5,697,000
Accrued legal costs	688,000		2,514,000
Other	12,323,000		13,435,000
Accrued expenses and other current liabilities	$	66,990,000	72,662,000

Product warranty rollforward

Changes in our accrued warranty obligations during the fiscal years ended July 31, 2023 and 2022 were as follows:

	2023		2022
Balance at beginning of year	$	9,420,000	17,600,000
Provision for (benefit from) warranty obligations	3,158,000		(1,255,000)
Adjustments for changes in estimates	(2,300,000)		(2,500,000)
Charges incurred	(1,993,000)		(4,425,000)
Balance at end of year	$	8,285,000	9,420,000

During fiscal 2023 and 2022, we recorded benefits of $2,300,000 and $2,500,000, respectively, to cost of sales in our Terrestrial and Wireless Networks segment due to lower than expected warranty claims associated with previously acquired NG-911 technologies.