Accrued Liabilities

6 Months Ended

Jan. 31, 2023

Payables and Accruals [Abstract]

Accrued Liabilities

Note 9 – Accrued Liabilities

Accrued liabilities consist of:	January 31, 2023		July 31, 2022
Payroll, benefits, and commissions	$	5,312	$	4,912
Professional fees		1,090		801
Legal		3,099		4,523
Other		2,089		2,064
	$	11,590	$	12,300

Self-Insured Medical Plan

The Company self-funds medical insurance coverage for certain of its U.S. based employees. The risk to the Company is believed to be limited through the use of individual and aggregate stop loss insurance. As of January 31, 2023 and July 31, 2022, the Company has established a reserve of $340 and $260, respectively which is included in accrued liabilities for payroll, benefits and commissions, for claims that have been reported but not paid and for claims that have been incurred but not reported. The reserve is based upon the Company’s historical payment trends, claim history and current estimates.