Accrued Liabilities

9 Months Ended

Jul. 31, 2014

Accrued Liabilities, Current [Abstract]

Accrued liabilities as of July 31, 2014 and October 31, 2013 consisted of the following:



	July 31, 2014		October 31, 2013
Accrued payroll and employee benefits ⁽¹⁾	$	4,294	$	4,647
Accrued contract and operating costs ⁽²⁾	34		87
Accrued product warranty cost ⁽³⁾	1,316		860
Accrued service agreement costs ⁽⁴⁾	3,670		4,186
Accrued repair and upgrade program and modules due POSCO Energy ⁽⁵⁾	—		7,267
Accrued taxes, legal, professional and other ⁽⁶⁾	2,304		4,865
Accrued Liabilities	$	11,618	$	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 accrued product warranty costs for the nine months ended July 31, 2014 included additions for estimates of potential future warranty obligations of $2.6 million on contracts in the warranty period and reductions related to actual warranty spend of $2.2 million as contracts progress through the warranty period or are beyond the warranty period.

(4)

As of July 31, 2014 and October 31, 2013, the loss accrued on SA's totaled $2.9 million and $3.7 million, respectively. Also included in this line item is an accrual for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance, totaled $0.8 million and $0.5 million as of July 31, 2014 and October 31, 2013, respectively.


(5)	The balance of the accrual as of October 31, 2013 related to three replacement modules due to POSCO Energy, which were delivered in the first quarter of 2014.


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