RISK MANAGEMENT	12 Months Ended
Dec. 31, 2015
RISK MANAGEMENT
RISK MANAGEMENT	15. RISK MANAGEMENT Insurance We evaluate various kinds of risk that we are exposed to in our business. In our evaluation of risk, we evaluate options and alternatives to mitigating such risks. For certain insurable risks we may acquire insurance policies to protect against potential losses or to partially insure against certain risks. For our subsidiary, Rockwell Transportation, Inc., we maintain a partially uninsured workers' compensation plan. Under the policy, the Company's self-insurance retention is $350,000 per occurrence and $630,370 in aggregate coverage for the policy year ending July 1, 2016. The total amount at December 31, 2015 by which retention limits exceed the claims paid and accrued is approximately $630,000 for the policy year ending July 1, 2016. Estimated additional future claims subject to payment by the Company of approximately $127,349 has been accrued for the year ended December 31, 2015. At December 31, 2015, approximately $400,000 was held in cash collateral and escrow by the insurance carrier for workers' compensation insurance. At December 31, 2015 amounts held in cash collateral and escrow are included in prepaid expenses and other non-current assets in the consolidated financial statements.

RISK MANAGEMENT

12 Months Ended

Dec. 31, 2015

15. RISK MANAGEMENT

Insurance

We evaluate various kinds of risk that we are exposed to in our business. In our evaluation of risk, we evaluate options and alternatives to mitigating such risks. For certain insurable risks we may acquire insurance policies to protect against potential losses or to partially insure against certain risks. For our subsidiary, Rockwell Transportation, Inc., we maintain a partially uninsured workers' compensation plan. Under the policy, the Company's self-insurance retention is $350,000 per occurrence and $630,370 in aggregate coverage for the policy year ending July 1, 2016. The total amount at December 31, 2015 by which retention limits exceed the claims paid and accrued is approximately $630,000 for the policy year ending July 1, 2016. Estimated additional future claims subject to payment by the Company of approximately $127,349 has been accrued for the year ended December 31, 2015.

At December 31, 2015, approximately $400,000 was held in cash collateral and escrow by the insurance carrier for workers' compensation insurance. At December 31, 2015 amounts held in cash collateral and escrow are included in prepaid expenses and other non-current assets in the consolidated financial statements.