Other Accrued Liabilities

6 Months Ended

Jan. 31, 2013

Other Accrued Liabilities [Abstract]

Other Accrued Liabilities

10. Other Accrued Liabilities

Other accrued liabilities are summarized in the following table.

	January 31,  2013		July 31, 2012
Allowance for contract adjustments	$	2,724,474	$	2,724,474
Other		944,326		1,208,114
Total other accrued liabilities	$	3,668,800	$	3,932,588

The allowance for contract adjustments represents potential disallowances on amounts billed and collected related to current and prior years' projects, resulting from contract disputes and government audits.  Allowances for contract adjustments are recorded when the amounts are estimatable.