ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2013

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

9.           ACCRUED EXPENSES

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

	September 30,		December 31,
	2013		2012
Sales commissions	$	1,589	$	1,295
Subcontracting labor		2,626		2,408
Salaries, bonuses and related benefits		12,905		6,023
Litigation reserve		11,549		11,549
Other		3,481		4,085
	$	32,150	$	25,360

Accrued Restructuring Costs

Activity and liability balances related to restructuring charges for the nine months ended September 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 December 31, 2012		New Charges		Cash Payments and Other Settlements			Liability at September 30, 2013
Severance costs	$	122	$	1,239	$	(1,361	)	$	-
Transportation of equipment		-		100		(100	)		-
Other restructuring charges		-		48		(48	)		-
Total	$	122	$	1,387	$	(1,509	)	$	-