ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2013

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

8.           ACCRUED EXPENSES

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

	June 30,		December 31,
	2013		2012
Sales commissions	$	1,837	$	1,295
Subcontracting labor		2,818		2,408
Salaries, bonuses and related benefits		8,568		6,023
Litigation reserve		11,550		11,549
Consideration payable on Transpower acquisition		786		-
Other		4,187		4,085
	$	29,746	$	25,360

Accrued Restructuring Costs

Activity and liability balances related to restructuring charges for the six months ended June 30, 2013 are shown in the table below (dollars in thousands). The liability at December 31, 2012 related to the final severance payments due related to the closure of the Vinita, Oklahoma manufacturing facility. New charges noted below relate to severance costs associated with an additional reduction in workforce implemented in the second quarter of 2013.

	Liability at		New		Cash Payments and			Liability at
	December 31, 2012		Charges		Other Settlements			June 30, 2013
Severance costs	$	122	$	1,239	$	(170	)	$	1,191
Transportation of equipment		-		100		(100	)		-
Other restructuring charges		-		48		(48	)		-
Total	$	122	$	1,387	$	(318	)	$	1,191