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Accrued Liabilities

9 Months Ended

Jul. 31, 2020

Accrued Liabilities Current [Abstract]

Note 10. Accrued Liabilities

Accrued liabilities as of July 31, 2020 and October 31, 2019 consisted of the following:

	July 31,		October 31,
	2020		2019
Accrued payroll and employee benefits	$	2,751	$	2,282
Accrued product warranty cost ⁽¹⁾		104		144
Accrued service agreement costs⁽²⁾		6,353		4,047
Accrued legal, taxes, professional and other		5,414		4,979
Accrued liabilities	$	14,622	$	11,452

(1)

Activity in the accrued product warranty cost represents reduction related to actual warranty activity as contracts progress through the warranty period or are beyond the warranty period. Accrued product warranty cost for the three months ended July 31, 2020 and 2019 was $0.01 million and $0.04 million, respectively, and for the nine months ended July 31, 2020 and 2019 was $0.04 million and $0.08 million, respectively.

(2)

Accrued service agreement costs represent loss accruals on service contracts of $3.3 million as of October 31, 2019, which increased to $5.6 million as of July 31, 2020. The increase is the result of a change in the timing of future module replacements. The accruals for performance guarantees decreased from $0.8 million as of October 31, 2019 to $0.7 million as of July 31, 2020.