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ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION
3 Months Ended
Apr. 01, 2018
Accrued Liabilities, Current [Abstract]  
Accrued Payable And Expenses And Contingent Consideration
ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION
 
Accrued payroll and expenses consist of the following at:
 

April 1,
2018

December 31,
2017
Temporary worker payroll

$
5,816,993


$
5,124,908

Temporary worker payroll related

1,835,776


2,454,539

Accrued bonuses and commissions

1,105,074


1,172,497

Other

2,452,473


2,788,862

 

$
11,210,316


$
11,540,806



The following is a schedule of future estimated contingent consideration payments to various parties as of April 1, 2018
 
Estimated Cash Payment
 
Discount
 
Net
Due in:
 
 
 
 
 
Less than one year
$
4,750,000

 
$
(317,016
)
 
$
4,432,984

One to two years
2,500,000

 
(275,936
)
 
2,224,064

Contingent consideration
$
7,250,000

 
$
(592,952
)
 
$
6,657,048



In May 2018, the Company determined the preliminary year one earn out related to the Zycron acquisition was $0.1 million of a potential $1.5 million. Under the provisions of the Asset Purchase Agreement, the remaining $1.4 million can be earned at the year two measurement period. Accordingly, management believes that no adjustment to fair value is necessary as of April 1, 2018.