ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2024

ACCRUED LIABILITIES

Schedule of accrued liabilities

	September 30,		December 31,
	2024		2023
Compensation and fringe benefits	$	13,448	$	17,251
Accrued business acquisition consideration		—		12,638
Warranty reserve		2,036		2,139
Income taxes payable		182		2,483
Operating lease liabilities – current		4,969		5,142
Finance lease obligations – current		439		412
Contract liabilities		1,853		2,137
Contingent consideration – current		—		7,720
Restructuring related accruals		922		—
Other accrued expenses		8,443		6,566
	$	32,292	$	56,488

Schedule of changes in restructuring related accruals

For the nine months ended September 30, 2024, changes in restructuring related accruals are as follows (in thousands):

	Nine months ended
	September 30,
	2024
Beginning balance	$	—
Expenses incurred		1,948
Payments		(1,026)
Ending balance	$	922