10.	ACCRUED EXPENSES

Accrued expenses consist of the following (dollars in thousands):

	Year Ended December 31,
	2011		2010
Sales commissions	$	1,291	$	1,740
Subcontracting labor		2,343		2,467
Salaries, bonuses and related benefits		5,315		7,405
Litigation reserve		11,549		8,103
Other		2,438		2,830
	$	22,936	$	22,545

Accrued Restructuring Costs

Activity and liability balances related to restructuring charges for the years ended December 31, 2010 and 2011 are as follows (dollars in thousands):

	Facility Lease			Termination
	Obligation			Benefit Charges			Total

Liability balance at January 1, 2010	$	664		$	-		$	664

Cash payments		(157	)		-			(157	)

Liability balance at December 31, 2010		507			-			507

New charges		-			343			343
Cash payments		(478	)		(343	)		(821	)
Other settlement of liability		(29	)		-			(29	)

Liability balance at December 31, 2011	$	-		$	-		$	-

During the year ended December 31, 2011, the Company recorded $0.3 million in restructuring charges related primarily to severance costs associated with the reorganization of Cinch operations in the UK. The Company also settled its remaining lease obligation related to the Westborough, Massachusetts facility during 2011, which resulted in an immaterial gain. During the year ended December 31, 2009, the Company recorded $0.4 million in restructuring charges related to the 2008 closure of the Westborough, Massachusetts facility, including $0.1 million of severance charges and $0.3 million related to its facility lease obligations