XML 42 R19.htm IDEA: XBRL DOCUMENT

Accrued Liabilities

12 Months Ended

Oct. 31, 2020

Accrued Liabilities Current [Abstract]

Note 12. Accrued Liabilities

Accrued liabilities as of October 31, 2020 and 2019 consisted of the following (in thousands):

	2020		2019
Accrued payroll and employee benefits	$	4,461	$	2,282
Accrued product warranty cost ⁽¹⁾		97		144
Accrued service agreement and PPA costs ⁽²⁾		7,037		4,047
Accrued legal, taxes, professional and other		4,086		4,979
Accrued liabilities	$	15,681	$	11,452

(1)	Activity in the accrued product warranty cost represents reduction related to actual warranty activity as contracts progress through the warranty period. Product warranty expense for each of the years ended October 31, 2020 and 2019 was $0.1 million.

(2)

Accrued service agreement costs represent loss accruals on service contracts of $5.5 million as of October 31, 2020, which increased from $3.3 million as of October 31, 2019. The increase is the result of a change in the timing of future module replacements. The accruals for performance guarantees on service agreements and PPAs increased from $0.8 million as of October 31, 2019 to $1.4 million as of October 31, 2020.