ACCRUED LIABILITIES

12 Months Ended

Apr. 30, 2016

ACCRUED LIABILITIES

ACCRUED LIABILITIES

NOTE 10—ACCRUED LIABILITIES

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

	2016		2015
Employee related expenses:
Accrued payroll	$	236,000	$	259,000
Accrued payroll taxes		19,000		27,000
Accrued employee benefits		115,000		68,000
	$	370,000	$	354,000
Other, including interest:
Warranty reserve		67,000	$	115,000
Property taxes		31,000		28,000
Other		—		82,000
	$	98,000	$	225,000
	$	468,000	$	579,000