ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2015

ACCRUED EXPENSES [Abstract]

Accrued expenses

Accrued expenses consist of the following:

	September 30,		December 31,
	2015		2014
Salaries, bonuses and related benefits	$	17,637	$	17,964
Warranty accrual		3,799		6,032
Sales commissions		2,928		3,017
Subcontracting labor		1,730		2,217
Other		17,627		13,358
	$	43,721	$	42,588

Schedule of warranty accrual account for the period from the acquisition date

A tabular presentation of the activity within the warranty accrual account for the nine months ended September 30, 2015 is presented below:

Beginning balance as of January 1, 2015	$	6,032
Charges and costs accrued		2,583
Adjustments related to pre-existing warranties (including changes in estimates)		(1,129	)
Less repair costs incurred		(2,613	)
Less cash settlements		(1,000	)
Currency translation		(74	)
Ending balance as of September 30, 2015	$	3,799