Accrued Expenses (Tables)

6 Months Ended

Apr. 30, 2012

Accrued expenses at April 30, 2012 and October 31, 2011 consisted of the following (amounts in thousands):



	April 30, 2012		October 31, 2011
Land, land development and construction	$	103,501	$	109,574
Compensation and employee benefit	97,596		96,037
Insurance and litigation	120,309		130,714
Commitments to unconsolidated entities	2,077		60,205
Warranty	42,997		42,474
Interest	28,976		25,968
Other	61,818		56,079
	$	457,274	$	521,051

The table below provides, for the periods indicated, a reconciliation of the changes in the Company’s warranty accrual (amounts in thousands):



	Six Months Ended April 30,						Three Months Ended April 30,
	2012			2011			2012			2011
Balance, beginning of period	$	42,474		$	45,835		$	43,109		$	45,928
Additions – homes closed during the period	3,944			3,899			2,073			1,970
Addition – liabilities acquired	731
Increase (decrease) in accruals for homes closed in prior periods	1,765			647			(18		)	713
Charges incurred	(5,917		)	(4,060		)	(2,167		)	(2,290		)
Balance, end of period	$	42,997		$	46,321		$	42,997		$	46,321