Accrued Liabilities

9 Months Ended

Jul. 31, 2019

Accrued Liabilities Current [Abstract]

Note 12. Accrued Liabilities

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

	July 31,		October 31,
	2019		2018
Accrued payroll and employee benefits	$	1,730	$	2,550
Accrued product warranty cost ⁽¹⁾		38		147
Accrued service agreement costs⁽²⁾		2,559		2,029
Accrued legal, taxes, professional and other		4,255		2,906
Accrued liabilities	$	8,582	$	7,632

(1)	Activity in the accrued product warranty costs for the nine months ended July 31, 2019 represents reductions related to actual warranty spend of $0.1 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 $1.7 million as of July 31, 2019. The increase is a result of the adoption of Topic 606. The accruals for performance guarantees decreased from $1.1 million as of October 31, 2018 to $0.8 million as of July 31, 2019 as a result of the acquisition of the Bridgeport Fuel Cell Project as amounts previously recorded in connection with the Bridgeport Fuel Cell Project service agreement were settled in connection with the acquisition of the Bridgeport Fuel Cell Project on May 9, 2019.