Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jan. 31, 2021

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


	January 31, 2021		July 31, 2020
Accrued wages and benefits	$	26,623,000	20,857,000
Accrued contract costs	13,240,000		15,306,000
Accrued warranty obligations	16,674,000		15,200,000
Accrued legal costs	2,986,000		2,539,000
Accrued commissions and royalties	5,225,000		4,621,000
Accrued acquisition plan expenses	3,376,000		7,014,000
Other	11,061,000		19,624,000
Accrued expenses and other current liabilities	$	79,185,000	85,161,000

Changes in our accrued warranty obligations during the six months ended January 31, 2021 and 2020 were as follows:


	Six months ended January 31,
	2021		2020
Balance at beginning of period	$	15,200,000	15,968,000
Provision for warranty obligations	2,329,000		1,937,000
Additions (in connection with acquisitions)	500,000		1,000,000
Charges incurred	(1,355,000)		(2,479,000)
Reclassification from non-current liabilities	—		302,000
Balance at end of period	$	16,674,000	16,728,000