Other Accrued Liabilities (Tables)

3 Months Ended

Oct. 31, 2013

Other Accrued Liabilities [Abstract]

Other Accrued Liabilities

Other accrued liabilities are summarized in the following table.

	Balance at
	October 31, 2013			July 31, 2013
Allowance for project disallowances		$	2,670,851		$	2,663,351
Other			1,515,864			1,406,722
Total other accrued liabilities		$	4,186,715		$	4,070,073

Allowance for Project Disallowances

The allowance for project disallowances represents potential disallowances of amounts billed and collected resulting from contract close-outs and government audits.  Allowances for project disallowances are recorded when the amounts are estimable.  Activity within the allowance for project disallowances is summarized in the following table.

	Three Months Ended October 31,
	2013			2012
Balance at beginning of period		$	2,663,351		$	2,724,474
Net change during the period, recorded as a transfer of reserves from (to) allowance for doubtful accounts and contract adjustments			7,500			(500	)
Balance at end of period		$	2,670,851		$	2,723,974