Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Oct. 31, 2023

Payables and Accruals [Abstract]

Accrued expenses and other current liabilities

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

	October 31, 2023		July 31, 2023
Accrued wages and benefits	$	18,804,000	21,994,000
Accrued contract costs	11,182,000		19,041,000
Accrued warranty obligations	9,250,000		8,285,000
Accrued commissions and royalties	4,539,000		4,659,000
Accrued legal costs	794,000		688,000
Other	13,108,000		12,323,000
Accrued expenses and other current liabilities	$	57,677,000	66,990,000

Product warranty rollforward

Changes in our accrued warranty obligations during the three months ended October 31, 2023 and 2022 were as follows:

	Three months ended October 31,
	2023		2022
Balance at beginning of period	$	8,285,000	9,420,000
Provision for (benefit from) warranty obligations	1,694,000		409,000
Charges incurred	(311,000)		(435,000)
Reclassification to liabilities of disposal group held for sale (1)	(418,000)		—
Balance at end of period	$	9,250,000	9,394,000
(1) Represents the reclassification of accrued warranty to liabilities held for sale due to an agreement to sell the PST disposal group. See Note (2) - "Business Divestiture" for additional information.