ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION

6 Months Ended

Jul. 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:

	July 1, 2018		December 31, 2017
Temporary worker payroll	$	6,032,958	$	5,124,908
Temporary worker payroll related	1,718,519		2,454,539
Accrued bonuses and commissions	1,443,062		1,172,497
Other	2,212,126		2,788,862
	$	11,406,665	$	11,540,806

The following is a schedule of future estimated contingent consideration payments to various parties as of July 1, 2018: 

	Estimated Cash Payment		Discount			Net
Due in:
Less than one year	$	5,077,996	$	(300,778	)	$	4,777,218
One to two years	1,000,000		(110,009		)	889,991
Contingent consideration	$	6,077,996	$	(410,787	)	$	5,667,209

In June 2018, the Company determined the year one earn out related to the Zycron acquisition was $0.3 million of a potential $1.5 million and recognized a $1.2 million gain in selling, general and administrative expenses.