ACCRUED LIABILITIES

12 Months Ended

Apr. 30, 2015

ACCRUED LIABILITIES

ACCRUED LIABILITIES

NOTE 10—ACCRUED LIABILITIES

Accrued liabilities as of April 30 of each year consist of the following:

	2015		2014
Employee related expenses:
Accrued payroll	$	259,000	$	385,000
Accrued payroll taxes		27,000		17,000
Accrued employee benefits		68,000		56,000
	$	354,000	$	458,000
Other, including interest:
Warranty reserve		115,000	$	21,000
Property taxes		28,000		30,000
Deferred director compensation		—		250,000
Other		82,000		75,000
	$	225,000	$	376,000
	$	579,000	$	834,000