Other Accrued Liabilities

9 Months Ended

Apr. 30, 2016

Other Accrued Liabilities [Abstract]

Other Accrued Liabilities

10. Other Accrued Liabilities

Other accrued liabilities are summarized in the following table.

	Balance at
	April 30, 2016		July 31, 2015
Allowance for project disallowances	$	1,818,854	$	2,242,813
Other		1,548,109		1,688,471
Total other accrued liabilities	$	3,366,963	$	3,931,284

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, and may be revised during subsequent reporting periods when estimates of settlement amounts become more certain.  Activity within the allowance for project disallowances is summarized in the following table.

	Three Months Ended				Nine Months Ended
	April 30, 2016		May 2, 2015		April 30,  2016			May 2, 2015
Balance at beginning of period	$	1,818,854	$	2,242,813	$	2,242,813		$	2,393,351
Reduction of settlement estimate recorded in prior periods		---		---		(423,959	)		(150,538	)
Balance at end of period	$	1,818,854	$	2,242,813	$	1,818,854		$	2,242,813