ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2013

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

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	)	$	-

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details