Accrued Liabilities

12 Months Ended

Jul. 31, 2021

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued Liabilities

Accrued liabilities consisted of the following:

(in thousands)	July 31, 2021		August 1, 2020
Compensation and related benefits	$	13,645	$	11,987
Advertising	12,649		14,979
Sales taxes	9,937		7,134
Shipping and freight	6,209		8,624
Accrued accounts payable	5,804		5,892
Inventory purchases	30,384		15,427
Sales refund reserve	11,704		5,023
Other	8,696		8,524
Total accrued liabilities	$	99,028	$	77,590

California Styling Organization

On June 1, 2020, we announced a restructuring plan to eliminate substantially all of our Styling team based in California. As a result of this restructuring, we recognized aggregate charges of $4.8 million for termination benefits within selling, general, and administrative expenses during 2020. Cash payments of $3.1 million and $1.7 million occurred during 2021 and 2020, respectively, with no outstanding liability as of July 31, 2021. Other costs such as relocation assistance were expensed as incurred.