Accrued Liabilities

3 Months Ended

Jan. 31, 2020

Accrued Liabilities Current [Abstract]

Accrued Liabilities

Note 10.  Accrued Liabilities

Accrued liabilities as of January 31, 2020 and October 31, 2018 consisted of the following:

	January 31,		October 31,
	2020		2019
Accrued payroll and employee benefits	$	1,293	$	2,282
Accrued product warranty cost (1)		125		144
Accrued service agreement costs (2)		3,648		4,047
Accrued legal, taxes, professional and other		3,892		4,979
Accrued liabilities	$	8,958	$	11,452

(1) Activity in the accrued product warranty costs for the three months ended January 31, 2020 and 2019 represents reductions related to actual warranty spend of $0.02 million and $0.04 million, respectively, as contracts progress through the warranty period or are beyond the warranty period.

(2) The loss accruals on service contracts were $3.3 million as of October 31, 2019, which remained unchanged as of January 31, 2020. The accruals for performance guarantees decreased from $0.8 million as of October 31, 2019 to $0.3 million as of January 31, 2020, as a result of payments to customers.