ACCRUED LIABILITIES

12 Months Ended

Apr. 30, 2020

ACCRUED LIABILITIES

ACCRUED LIABILITIES

NOTE 12—ACCRUED LIABILITIES

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

	2020		2019
Employee related expenses:
Accrued payroll	$	454,000	$	286,000
Accrued payroll taxes		36,000		22,000
Accrued employee benefits		252,000		165,000
	$	742,000	$	473,000
Other, including interest:
Warranty reserve	$	20,000	$	22,000
Property taxes		38,000		20,000
Deferred rent		—		206,000
Other		99,000		103,000
	$	157,000	$	351,000
	$	899,000	$	824,000

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

	2020		2019
Balance, May 1	$	22,000	$	300,000
Credit memos issued		(194,000)		(212,000)
Provision for warranty accrual		192,000		(66,000)
Balance, April 30	$	20,000	$	22,000