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ACCRUED EXPENSES (Tables)
9 Months Ended
Sep. 30, 2016
ACCRUED EXPENSES [Abstract]  
Accrued expenses
Accrued expenses consist of the following:

 
 
September 30,
  
December 31,
 
 
 
2016
  
2015
 
Sales commissions
 
$
2,294
  
$
2,824
 
Subcontracting labor
  
1,420
   
1,942
 
Salaries, bonuses and related benefits
  
20,821
   
15,672
 
Warranty accrual
  
2,369
   
3,659
 
Other
  
7,750
   
14,226
 
 
 
$
34,654
  
$
38,323
 
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, 2016 and 2015 is presented below:


 
 
Nine Months Ended September 30,
 
 
 
2016
  
2015
 
Balance, January 1,
 
$
3,659
  
$
6,032
 
Charges and costs accrued
  
142
   
2,583
 
Adjustments related to pre-existing warranties
        
(including changes in estimates)
  
(981
)
  
(1,129
)
Less repair costs incurred
  
(433
)
  
(2,613
)
Less cash settlements
  
-
   
(1,000
)
Foreign currency translation
  
(18
)
  
(74
)
Balance, September 30,
 
$
2,369
  
$
3,799