ACCRUED LIABILITIES (Tables)

12 Months Ended

Apr. 30, 2019

ACCRUED LIABILITIES

Accrued liabilities as of year end

	2019		2018
Employee related expenses:
Accrued payroll	$	286,000	$	167,000
Accrued payroll taxes		22,000		13,000
Accrued employee benefits		165,000		129,000
	$	473,000	$	309,000
Other, including interest:
Warranty reserve	$	22,000	$	300,000
Property taxes		20,000		18,000
Deferred rent		206,000		129,000
Other		103,000		61,000
	$	351,000	$	508,000
	$	824,000	$	817,000

Schedule of changes in warranty reserve

	2019		2018
Balance, May 1	$	300,000	$	24,000
Credit memos issued		(212,000)		(52,000)
Provision for warranty accrual		(66,000)		328,000
Balance, April 30	$	22,000	$	300,000