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ACCRUED EXPENSES
6 Months Ended
Jun. 30, 2016
ACCRUED EXPENSES [Abstract]  
ACCRUED EXPENSES
7. ACCRUED EXPENSES

Accrued expenses consist of the following:

 
 
June 30,
  
December 31,
 
 
 
2016
  
2015
 
Sales commissions
 
$
2,429
  
$
2,824
 
Subcontracting labor
  
1,472
   
1,942
 
Salaries, bonuses and related benefits
  
19,416
   
15,672
 
Warranty accrual
  
2,718
   
3,659
 
Other
  
8,154
   
14,226
 
 
 
$
34,189
  
$
38,323
 


A tabular presentation of the activity within the warranty accrual account for the six months ended June 30, 2016 and 2015 is presented below:


 
 
Six Months Ended June 30,
 
 
 
2016
  
2015
 
Balance, January 1
 
$
3,659
  
$
6,032
 
Charges and costs accrued
  
91
   
2,781
 
Adjustments related to pre-existing warranties
        
(including changes in estimates)
  
(735
)
  
(1,040
)
Less repair costs incurred
  
(278
)
  
(1,577
)
Less cash settlements
  
-
   
(1,522
)
Currency translation
  
(19
)
  
25
 
Balance, June 30
 
$
2,718
  
$
4,699