| OTHER BALANCE SHEET DETAILS |
OTHER BALANCE SHEET DETAILS As of the dates indicated, accrued liabilities and other short-term obligations are comprised of the following (in thousands): | | | | | | | | | | | | | August 1,
2026 | | November 1,
2025 | | Compensation, payroll related tax and benefits | $ | 248,651 | | | $ | 281,542 | | | Warranty | 66,500 | | | 55,533 | | | Vacation | 35,743 | | | 33,708 | | | Foreign currency forward contracts | 11,003 | | | 6,314 | | | Finance lease liabilities | 5,140 | | | 4,741 | | | Income taxes payable | 117 | | | 10,729 | | | Interest payable | — | | | 6,101 | | | | | | | Other | 140,995 | | | 132,413 | | | $ | 508,149 | | | $ | 531,081 | |
The following table summarizes the activity in Ciena’s accrued warranty for the periods indicated (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Beginning Balance | | | | Current Period Provisions | | Settlements | | Ending Balance | Nine Months Ended August 2, 2025 | | $ | 55,267 | | | | | 16,302 | | | (18,503) | | | $ | 53,066 | | Nine Months Ended August 1, 2026 | | $ | 55,533 | | | | | 30,050 | | | (19,083) | | | $ | 66,500 | |
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