Note E - Accrued Liabilities - Accrued Liabilities (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Employee compensation	$ 8,199	$ 6,321
Cash overdrafts (see Note B)		1,274
Deferred sales tax (see Note B)	2,974	3,571
Reserve for PPP claims	2,926	2,433
Health insurance	1,187
Fair value of contingent consideration	2,713
Other	1,730	5,238
Accrued liabilities	$ 19,729	$ 18,837

The fair value portion of the liability for contingent consideration.

No definition available.

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- Definition

The amount reserved for certain claims made.

+ References

No definition available.

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees.

+ References

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided.

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- Definition

Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing.

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Amount of expenses incurred but not yet paid classified as other.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax.

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