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Accrued Expenses and Other Current Liabilities
 12 Months Ended
Jul. 31, 2023
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 July 31, 2023 and 2022:
 20232022
Accrued wages and benefits$21,994,000 25,675,000 
Accrued contract costs19,041,000 15,921,000 
Accrued warranty obligations8,285,000 9,420,000 
Accrued commissions and royalties4,659,000 5,697,000 
Accrued legal costs688,000 2,514,000 
Other12,323,000 13,435,000 
Accrued expenses and other current liabilities$66,990,000 72,662,000 

Accrued contract costs represent direct and indirect costs on contracts as well as estimates of amounts owed for invoices not yet received from vendors or reflected in accounts payable.

Accrued warranty obligations as of July 31, 2023 relate to estimated liabilities for assurance type warranty coverage that we provide to our customers. We generally provide warranty coverage for some of our products for a period of at least one year from the date of delivery. We record a liability for estimated warranty expense based on historical claims, product failure rates, consideration of contractual obligations, future costs to resolve software issues 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 accrued warranty obligations during the fiscal years ended July 31, 2023 and 2022 were as follows:
 20232022
Balance at beginning of year$9,420,000 17,600,000 
Provision for (benefit from) warranty obligations3,158,000 (1,255,000)
Adjustments for changes in estimates(2,300,000)(2,500,000)
Charges incurred(1,993,000)(4,425,000)
Balance at end of year$8,285,000 9,420,000 
During fiscal 2023 and 2022, we recorded benefits of $2,300,000 and $2,500,000, respectively, to cost of sales in our Terrestrial and Wireless Networks segment due to lower than expected warranty claims associated with previously acquired NG-911 technologies.