ACCRUED LIABILITIES

12 Months Ended

Apr. 30, 2018

ACCRUED LIABILITIES

ACCRUED LIABILITIES

NOTE 10—ACCRUED LIABILITIES

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

	2018		2017
Employee related expenses:
Accrued payroll	$	167,000	$	68,000
Accrued payroll taxes		13,000		5,000
Accrued employee benefits		129,000		136,000
	$	309,000	$	209,000
Other, including interest:
Warranty reserve	$	300,000	$	24,000
Property taxes		18,000		20,000
Deferred rent		129,000		7,000
Other		61,000		59,000
	$	508,000	$	110,000
	$	817,000	$	319,000

The changes in warranty reserve as of April 30 of each year are summarized as follows:

	2018		2017
Balance, May 1	$	24,000	$	67,000
Credit memos issued		(52,000)		(161,000)
Provision for warranty accrual		328,000		118,000
Balance, April 30	$	300,000	$	24,000