SEC Info - Comtech Telecommunications Corp/DE - ‘10-Q’ for 11/2/10

SEC Info℠

Home

Help

Please Sign In

Comtech Telecommunications Corp/DE – ‘10-Q’ for 11/2/10 – ‘XML.R43’

On: Wednesday, 12/8/10, at 4:16pm ET · For: 11/2/10 · Accession #: 23197-10-64 · File #: 0-07928

  As Of               Filer                 Filing    For·On·As Docs:Size

12/08/10  Comtech Telecoms Corp/DE          10-Q       11/02/10   70:6.5M

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Current Report                                      HTML    560K 
 2: EX-31.1     Rule 13A-14(A)/15D-14(A) Certification              HTML     28K 
 3: EX-31.2     Rule 13A-14(A)/15D-14(A) Certification              HTML     28K 
 4: EX-32.1     Section 1350 Certification                          HTML     22K 
 5: EX-32.2     Section 1350 Certification                          HTML     22K 
51: XML         IDEA XML File -- Definitions and References          XML    207K 
61: XML         IDEA XML File -- Filing Summary                      XML    144K 
58: XML.R1      Document and Entity Information                      XML    136K 
59: XML.R2      Condensed Consolidated Balance Sheets                XML    383K 
33: XML.R3      Condensed Consolidated Balance Sheets                XML    112K 
                (Parenthetical)                                                  
39: XML.R4      Condensed Consolidated Statements of Operations      XML    255K 
49: XML.R5      Condensed Consolidated Statements of Stockholders'   XML    626K 
                Equity and Comprehensive Income                                  
48: XML.R6      Condensed Consolidated Statements of Cash Flows      XML    500K 
67: XML.R7      General                                              XML     47K 
21: XML.R8      Adoption of Accounting Standards Updates             XML     49K 
47: XML.R9      Reclassifications                                    XML     44K 
18: XML.R10     Stock-Based Compensation                             XML     94K 
17: XML.R11     Fair Value Measurements and Financial Instruments    XML     50K 
32: XML.R12     Earnings Per Share                                   XML     73K 
54: XML.R13     Accounts Receivable                                  XML     57K 
34: XML.R14     Inventories                                          XML     57K 
36: XML.R15     Accrued Expenses and Other Current Liabilities       XML     69K 
44: XML.R16     Cost Reduction Actions                               XML     64K 
70: XML.R17     Credit Facility                                      XML     56K 
30: XML.R18     3% Convertible Senior Notes                          XML     48K 
12: XML.R19     Income Taxes                                         XML     48K 
38: XML.R20     Stock Option Plan and Employee Stock Purchase Plan   XML     76K 
53: XML.R21     Customer and Geographic Information                  XML     59K 
24: XML.R22     Segment Information                                  XML    102K 
50: XML.R23     Goodwill                                             XML     62K 
37: XML.R24     Intangible Assets                                    XML     87K 
66: XML.R25     Stockholders' Equity                                 XML     47K 
56: XML.R26     Legal Proceedings and Other Matters                  XML     54K 
40: XML.R27     Stock-Based Compensation (Tables)                    XML     96K 
45: XML.R28     Earnings Per Share (Tables)                          XML     69K 
16: XML.R29     Accounts Receivable (Tables)                         XML     55K 
19: XML.R30     Inventories (Tables)                                 XML     52K 
25: XML.R31     Accrued Expenses and Other Current Liabilities       XML     73K 
                (Tables)                                                         
31: XML.R32     Cost Reduction Actions (Tables)                      XML     55K 
43: XML.R33     Stock Option Plan and Employee Stock Purchase Plan   XML     69K 
                (Tables)                                                         
55: XML.R34     Customer and Geographic Information (Tables)         XML     57K 
14: XML.R35     Segment Information (Tables)                         XML    107K 
22: XML.R36     Goodwill (Tables)                                    XML     59K 
60: XML.R37     Intangible Assets (Tables)                           XML     92K 
65: XML.R38     Stock-Based Compensation (Details)                   XML    450K 
41: XML.R39     Fair Value Measurements and Financial Instruments    XML     51K 
                (Details)                                                        
68: XML.R40     Earnings Per Share (Details)                         XML    126K 
23: XML.R41     Accounts Receivable (Details)                        XML    192K 
69: XML.R42     Inventories (Details)                                XML    136K 
27: XML.R43     Accrued Expenses and Other Current Liabilities       XML    145K 
                (Details)                                                        
13: XML.R44     Accrued Expenses and Other Current Liabilities       XML    104K 
                (Product Warranty Rollforward) (Details)                         
26: XML.R45     Cost Reduction Actions (Details)                     XML    351K 
52: XML.R46     Credit Facility (Details)                            XML    243K 
64: XML.R47     3% Convertible Senior Notes (Details)                XML    149K 
35: XML.R48     Income Taxes (Details)                               XML     84K 
28: XML.R49     Stock Option Plan and Employee Stock Purchase Plan   XML    490K 
                (Details)                                                        
42: XML.R50     Customer and Geographic Information (Details)        XML    195K 
15: XML.R51     Segment Information (Details)                        XML    703K 
46: XML.R52     Goodwill (Details)                                   XML    228K 
29: XML.R53     Intangible Assets (Details)                          XML    492K 
20: XML.R54     Stockholders' Equity (Details)                       XML     93K 
63: XML.R55     Legal Proceedings and Other Matters (Details)        XML     43K 
62: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    774K 
 6: EX-101.INS  XBRL Instance -- cmtl-20101031                       XML   1.08M 
 8: EX-101.CAL  XBRL Calculations -- cmtl-20101031_cal               XML    148K 
11: EX-101.DEF  XBRL Definitions -- cmtl-20101031_def                XML    251K 
 9: EX-101.LAB  XBRL Labels -- cmtl-20101031_lab                     XML   1.13M 
10: EX-101.PRE  XBRL Presentations -- cmtl-20101031_pre              XML    636K 
 7: EX-101.SCH  XBRL Schema -- cmtl-20101031                         XSD    190K 
57: ZIP         XBRL Zipped Folder -- 0000023197-10-000064-xbrl      Zip    120K

‘XML.R43’ — Accrued Expenses and Other Current Liabilities (Details)

This Financial Report is an XBRL XML File.

<?xml version="1.0" encoding="windows-1252"?>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

<ReportLongName> 40901 - Disclosure - Accrued Expenses and Other Current Liabilities (Details) </ReportLongName>

<ShowElementNames> false </ShowElementNames>

<HasEmbeddedReports> false </HasEmbeddedReports>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<LabelColumn> false </LabelColumn>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

<MCU>

<KeyName> 10/31/2010 USD ($) USD ($) / shares </KeyName>

<PeriodType> instant </PeriodType>

</contextRef>

<UPS>

<UnitType> Standard </UnitType>

</StandardMeasure>

</UnitProperty>

<UnitType> Standard </UnitType>

<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>

<MeasureNamespace> xbrli </MeasureNamespace>

</StandardMeasure>

</UnitProperty>

<UnitType> Standard </UnitType>

<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>

<MeasureValue> shares </MeasureValue>

<MeasureNamespace> xbrli </MeasureNamespace>

</StandardMeasure>

</UnitProperty>

<UnitType> Divide </UnitType>

</NumeratorMeasure>

<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>

<MeasureValue> shares </MeasureValue>

<MeasureNamespace> xbrli </MeasureNamespace>

</DenominatorMeasure>

</UnitProperty>

</UPS>

</MCU>

</Labels>

</Column>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<LabelColumn> false </LabelColumn>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

<MCU>

<KeyName> 7/31/2010 USD ($) USD ($) / shares </KeyName>

<PeriodType> instant </PeriodType>

</contextRef>

<UPS>

<UnitType> Standard </UnitType>

</StandardMeasure>

</UnitProperty>

<UnitType> Divide </UnitType>

</NumeratorMeasure>

<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>

<MeasureValue> shares </MeasureValue>

<MeasureNamespace> xbrli </MeasureNamespace>

</DenominatorMeasure>

</UnitProperty>

<UnitType> Standard </UnitType>

<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>

<MeasureValue> shares </MeasureValue>

<MeasureNamespace> xbrli </MeasureNamespace>

</StandardMeasure>

</UnitProperty>

</UPS>

</MCU>

</Labels>

</Column>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<LabelColumn> false </LabelColumn>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

<MCU>

<PeriodType> instant </PeriodType>

</contextRef>

<UPS>

<UnitType> Standard </UnitType>

</StandardMeasure>

</UnitProperty>

<UnitType> Standard </UnitType>

<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>

<MeasureValue> shares </MeasureValue>

<MeasureNamespace> xbrli </MeasureNamespace>

</StandardMeasure>

</UnitProperty>

</UPS>

</MCU>

</Labels>

</Column>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<LabelColumn> false </LabelColumn>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

<MCU>

<PeriodType> instant </PeriodType>

</contextRef>

<UPS>

<UnitType> Standard </UnitType>

</StandardMeasure>

</UnitProperty>

<UnitType> Standard </UnitType>

<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>

<MeasureValue> shares </MeasureValue>

<MeasureNamespace> xbrli </MeasureNamespace>

</StandardMeasure>

</UnitProperty>

</UPS>

</MCU>

</Labels>

</Column>

</Columns>

<Rows>

<Row>

<ElementName> us-gaap_AccruedLiabilitiesCurrentAbstract </ElementName>

<PeriodType> duration </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<Cells>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Other </Unit>

<ElementDataType> xbrli:stringItemType </ElementDataType>

<SimpleDataType> string </SimpleDataType>

<ElementDefenition> No definition available. </ElementDefenition>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Accrued Expenses and Other Current Liabilities </Label>

</Row>

<Row>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<ElementName> us-gaap_EmployeeRelatedLiabilitiesCurrent </ElementName>

<BalanceType> credit </BalanceType>

<PeriodType> instant </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<Cells>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Monetary </Unit>

<ElementDataType> xbrli:monetaryItemType </ElementDataType>

<SimpleDataType> monetary </SimpleDataType>

<ElementDefenition> Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Accrued wages and benefits </Label>

</Row>

<Row>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<ElementName> us-gaap_ProductWarrantyAccrual </ElementName>

<BalanceType> credit </BalanceType>

<PeriodType> instant </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<PreferredLabelRole> terselabel </PreferredLabelRole>

<Cells>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Monetary </Unit>

<ElementDataType> xbrli:monetaryItemType </ElementDataType>

<SimpleDataType> monetary </SimpleDataType>

<ElementDefenition> Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 15 -Subparagraph 5 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 9, 10 </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Accrued warranty obligations </Label>

</Row>

<Row>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<ElementName> cmtl_AccruedCommisionsAndRoyalties </ElementName>

<IsBaseElement> false </IsBaseElement>

<BalanceType> credit </BalanceType>

<PeriodType> instant </PeriodType>

<ShortDefinition> Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions and... </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<PreferredLabelRole> label </PreferredLabelRole>

<Cells>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Monetary </Unit>

<ElementDataType> xbrli:monetaryItemType </ElementDataType>

<SimpleDataType> monetary </SimpleDataType>

<ElementDefenition> Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions and royalties. </ElementDefenition>

<ElementReferences> No authoritative reference available. </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Accrued commisions and royalties </Label>

</Row>

<Row>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<ElementName> cmtl_AccruedBusinessAcquisitionPayments </ElementName>

<IsBaseElement> false </IsBaseElement>

<BalanceType> credit </BalanceType>

<PeriodType> instant </PeriodType>

<ShortDefinition> The current portion of the purchase price for completed business acquisitions that was unpaid as of the balance sheet date. </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<Cells>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Monetary </Unit>

<ElementDataType> xbrli:monetaryItemType </ElementDataType>

<SimpleDataType> monetary </SimpleDataType>

<ElementDefenition> The current portion of the purchase price for completed business acquisitions that was unpaid as of the balance sheet date. </ElementDefenition>

<ElementReferences> No authoritative reference available. </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Accrued business acquisition payments </Label>

</Row>

<Row>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<ElementName> us-gaap_OtherAccruedLiabilitiesCurrent </ElementName>

<BalanceType> credit </BalanceType>

<PeriodType> instant </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<Cells>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Monetary </Unit>

<ElementDataType> xbrli:monetaryItemType </ElementDataType>

<SimpleDataType> monetary </SimpleDataType>

<ElementDefenition> Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Chapter 3 -Section A -Paragraph 7 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Other </Label>

</Row>

<Row>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<ElementName> us-gaap_AccruedLiabilitiesCurrent </ElementName>

<BalanceType> credit </BalanceType>

<PeriodType> instant </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<PreferredLabelRole> totallabel </PreferredLabelRole>

<Cells>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Monetary </Unit>

<ElementDataType> xbrli:monetaryItemType </ElementDataType>

<SimpleDataType> monetary </SimpleDataType>

<ElementDefenition> Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 </ElementReferences>

<IsEPS> false </IsEPS>

<Label> Accrued expenses and other current liabilities </Label>

</Row>

</Rows>

<ReportName> Accrued Expenses and Other Current Liabilities (Details) (USD $) </ReportName>

<MonetaryRoundingLevel> NoRounding </MonetaryRoundingLevel>

<SharesRoundingLevel> UnKnown </SharesRoundingLevel>

<PerShareRoundingLevel> UnKnown </PerShareRoundingLevel>

<ExchangeRateRoundingLevel> UnKnown </ExchangeRateRoundingLevel>

<HasCustomUnits> false </HasCustomUnits>

</InstanceReport>

↑Top

Filing Submission 0000023197-10-000064 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Comtech Telecommunications Corp/DE – ‘10-Q’ for 11/2/10 – ‘XML.R43’

On: Wednesday, 12/8/10, at 4:16pm ET · For: 11/2/10 · Accession #: 23197-10-64 · File #: 0-07928

Previous ‘10-Q’: ‘10-Q’ on 6/3/10 for 4/30/10 · Next: ‘10-Q’ on 3/10/11 for 1/31/11 · Latest: ‘10-Q/A’ on 3/22/24 for 1/31/24

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘XML.R43’ — Accrued Expenses and Other Current Liabilities (Details)

This Financial Report is an XBRL XML File.

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents