Note 7 - Accrued Salaries and Benefits

12 Months Ended

Dec. 31, 2016

NOTE

—ACCRUED SALARIES AND BENEFITS

Accrued salaries and benefits consisted of the following at

December

31:

	201 6		201 5
Accrued paid time off and leave	$	11,342	$	10,573
Accrued salaries		9,443		7,406
Accrued bonuses, liability-classified awards and commissions		13,590		11,213
Accrued payroll taxes and withholdings		22		6,154
Accrued medical		3,026		2,520
Other		6,580		5,252
Total accrued salaries and benefits	$	44,003	$	43,118

- Definition

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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