
	April 30, 2026		July 31, 2025
Accrued wages and benefits	$	21,705,000	21,158,000
Accrued contract costs	7,931,000		6,676,000
Accrued warranty obligations	5,577,000		8,475,000

Accrued commissions and royalties	3,322,000		4,867,000
Accrued contributions for constructing long-lived assets	164,000		2,789,000
Accrued legal costs	2,340,000		2,004,000
Other	8,310,000		12,454,000
Accrued expenses and other current liabilities	$	49,349,000	58,423,000

Accrued contract costs represent direct and indirect costs on contracts as well as estimates of amounts owed for invoices not yet received from vendors or reflected in accounts payable.

Accrued warranty obligations as of April 30, 2026 relate to estimated liabilities for assurance type warranty coverage that we provide to our customers. We generally provide warranty coverage for some of our products for a period of at least one year from the date of delivery. We record a liability for estimated warranty expense based on historical claims, product failure rates, consideration of contractual obligations, future costs to resolve software issues and other factors. Some of our product warranties are provided under long-term contracts, the costs of which are incorporated into our estimates of total contract costs.


	Nine months ended April 30,
	2026		2025
Balance at beginning of period	$	8,475,000	7,049,000
Provision for warranty obligations	474,000		3,721,000

Charges incurred	(3,372,000)		(2,225,000)

Balance at end of period	$	5,577,000	8,545,000