Accrued Expenses and Other Current Liabilities

6 Months Ended

Jan. 31, 2016

Accrued Liabilities, Current [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

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

	January 31, 2016		July 31, 2015
Accrued wages and benefits	$	8,678,000	12,134,000
Accrued warranty obligations	8,624,000		8,638,000
Accrued commissions and royalties	3,031,000		2,398,000
Other	10,246,000		6,300,000
Accrued expenses and other current liabilities	$	30,579,000	29,470,000

Included in other accrued expenses and other current liabilities as of January 31, 2016 was $2,193,000 of accrued costs associated with our acquisition of TeleCommunication Systems, Inc. ("TCS"). See Note (18) - "Subsequent Events" for further information regarding the TCS acquisition.

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:

	Six months ended January 31,
	2016			2015
Balance at beginning of period	$	8,638,000		8,618,000
Provision for warranty obligations	2,096,000			1,992,000
Charges incurred	(2,110,000		)	(2,315,000	)
Balance at end of period	$	8,624,000		8,295,000