Accrued Expenses and Other Current Liabilities

9 Months Ended

Apr. 30, 2014

Accrued Liabilities, Current [Abstract]

Accrued Expenses and Other Current Liabilities

(8)    Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following at:

	April 30, 2014		July 31, 2013
Accrued wages and benefits	$	11,569,000	11,526,000
Accrued warranty obligations	8,985,000		7,797,000
Accrued commissions and royalties	2,930,000		4,206,000
Accrued business acquisition payments	—		288,000
Other	5,873,000		6,075,000
Accrued expenses and other current liabilities	$	29,357,000	29,892,000

Accrued Warranty Obligations

We provide warranty coverage for most of our products for a period of at least one year from the date of shipment. We record a liability for estimated warranty expense based on historical claims, product failure rates and other factors. Some of our product warranties are provided under long-term contracts, the costs of which are incorporated into our estimates of total contract costs.

Changes in our product warranty liability were as follows:

	Nine months ended April 30,
	2014			2013
Balance at beginning of period	$	7,797,000		7,883,000
Provision for warranty obligations	5,364,000			3,867,000
Charges incurred	(4,176,000		)	(4,038,000	)
Balance at end of period	$	8,985,000		7,712,000