Accrued Liabilities

6 Months Ended

Apr. 30, 2021

Accrued Liabilities Current [Abstract]

Accrued Liabilities

Note 10. Accrued Liabilities

Accrued liabilities as of April 30, 2021 and October 31, 2020 consisted of the following (in thousands):

	April 30,		October 31,
	2021		2020
Accrued payroll and employee benefits	$	3,256	$	4,461
Accrued product warranty cost (1)		85		97
Accrued service agreement and PPA costs (2)		7,055		7,037
Accrued legal, taxes, professional and other		3,023		4,086
Accrued liabilities	$	13,419	$	15,681

(1) The decrease in accrued product warranty cost represents a reduction related to actual warranty activity as contracts progress through the warranty period. Product warranty expense for the three months ended April 30, 2021 and 2020 was $6 thousand and $0.01 million, respectively, and for the six months ended April 30, 2021 and 2020 was $12 thousand and $0.03 million, respectively.

(2) Accrued service agreement costs include loss accruals on service agreements of $5.5 million as of each of October 31, 2020 and April 30, 2021. The accruals for performance guarantees, including PPA performance guarantees was $1.6 million as of April 30, 2021, which reflects an increase from $1.4 million as of October 31, 2020.