NOTE 4 - PROVISION FOR BUSINESS RESTRUCTURING

6 Months Ended

Jun. 30, 2015

Restructuring and Related Activities [Abstract]

NOTE - 4. PROVISION FOR BUSINESS RESTRUCTURING

Our previous years’ restructure actions have been fully implemented.  At June 30, 2015, the restructure liability is comprised of $103,000 that is short term and $17,000 that is long term.  As a result of the lease amendment discussed in Note 6, “Operating Lease Commitments”, in July 2015, the balance of the restructure liability will be incorporated into our deferred rent liability as part of a new lease incentive.

An analysis of the business restructuring is as follows:

	Reserve Balance Dec. 31, 2013	2014 Expense	2014 Payments/ Write-Offs	Reserve Balance Dec. 31, 2014	2015 Expense	2015 Payments/ Write-Offs	Reserve Balance Jun. 30, 2015
(in thousands)
Downsizing US operations:
Employee severance	$230	($16)	$214	$0	$0	$0	$0
Other costs	240	25	94	171	-	51	120
Downsizing foreign operations:
Employee severance	372	16	371	17	-	17	-
Other costs	31	(12)	19	-	-	-	-
Total	$873	$13	$698	$188	$0	$68	$120