Concrete Pumping Holdings, Inc. General form of registration statement for all companies including face-amount certificate companies

Note 10 - Accrued Expenses and Other Current Liabilities

3 Months Ended

12 Months Ended

Jan. 31, 2019

Oct. 31, 2018

Note

11.

Accrued Expenses and Other Current Liabilities

The following table summarizes accrued expenses and other current liabilities at

January 31, 2019

for the Successor and at

October 31, 2018

for the Predecessor:

	Successor		Predecessor
	January 31,		October 31,
(in thousands)	2019		2018
Accrued insurance	$	5,350	$	4,743
Accrued interest		5,068		3,092
Accrued equipment purchases		1,415		-
Accrued sales and use tax		4,094		4,145
Accrued property taxes		426		865
Accrued professional fees		497		3,579
Other		1,197		2,406
Total accrued expenses and other liabilities	$	18,047	$	18,830

Note

10.

Accrued Expenses and Other Current Liabilities

The following table summarizes accrued expenses and other current liabilities as of

October 31, 2018

and

2017:

	2018		2017

Accrued insurance	$	4,743,247	$	3,155,685
Accrued interest		3,091,150		2,830,656
Accrued equipment purchases		-		2,172,115
Accrued sales and use tax		4,145,047		2,695,141
Accrued property taxes		865,061		750,264
Accrued professional fees		3,579,008		862,069
Other		2,406,089		2,156,192
Total accrued expenses and other liabilities	$	18,829,602	$	14,622,122