Accrued Liabilities

6 Months Ended

Apr. 30, 2014

Accrued Liabilities, Current [Abstract]

Accrued liabilities at April 30, 2014 and October 31, 2013 consisted of the following:



	April 30, 2014		October 31, 2013
Accrued payroll and employee benefits ⁽¹⁾	$	4,178	$	4,647
Accrued contract and operating costs ⁽²⁾	34		87
Reserve for product warranty cost ⁽³⁾	1,126		860
Reserve for service agreement costs ⁽⁴⁾	3,025		4,186
Reserve for repair and upgrade program and modules due POSCO Energy ⁽⁵⁾	159		7,267
Accrued taxes, legal, professional and other ⁽⁶⁾	3,548		4,865
Accrued Liabilities	$	12,070	$	21,912


(1)	Balance relates to amounts owed to employees for compensation and benefits as of the end of the period.


(2)	Balance includes estimated losses accrued on product sales contracts.


(3)	Activity in the reserve for product warranty costs for the six months ended April 30, 2014 included additions for estimates of potential future warranty obligations of $1.9 million on contracts in the warranty period and reserve reductions related to actual warranty spend of $1.7 million as contracts progress through the warranty period or are beyond the warranty period.

(4)

As of April 30, 2014 and October 31, 2013, the loss reserve on SA's totaled $2.5 million and $3.7 million, respectively. Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance, totaled $0.6 million and $0.5 million as of April 30, 2014 and October 31, 2013, respectively.


(5)	The balance of the reserve at October 31, 2013 relates to three replacement modules due to POSCO Energy.


(6)	Balance includes accrued sales, use and payroll taxes as well as estimated legal, professional and other expense estimates as of the end of the period.