Accrued Liabilities

3 Months Ended

Jan. 31, 2019

Accrued Liabilities Current [Abstract]

Note 9. Accrued Liabilities

Accrued liabilities as of January 31, 2019 and October 31, 2018 consisted of the following:

	January 31,		October 31,
	2019		2018
Accrued payroll and employee benefits	$	2,738	$	2,550
Accrued product warranty cost ⁽¹⁾		104		147
Accrued service agreement costs⁽²⁾		4,536		2,029
Accrued legal, taxes, professional and other		3,673		2,906
Accrued liabilities	$	11,051	$	7,632

(1)	Activity in the accrued product warranty costs for the three months ended January 31, 2019 represents reductions related to actual warranty spend of $0.04 million as contracts progress through the warranty period or are beyond the warranty period.

(2)

The loss accruals on service contracts were $0.9 million as of October 31, 2018 which increased to $2.3 million as of January 31, 2019. The accruals for performance guarantees increased from $1.1 million as of October 31, 2018 to $2.2 million as of January 31, 2019. The changes in the accruals are a result of the impact of the adoption of Topic 606.