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ACCRUED EXPENSES
 9 Months Ended
Sep. 30, 2017
ACCRUED EXPENSES [Abstract]  
ACCRUED EXPENSES
6.
ACCRUED EXPENSES

Accrued expenses consist of the following:

 
 
September 30,
  
December 31,
 
 
 
2017
  
2016
 
Sales commissions
 
$
2,404
  
$
2,066
 
Subcontracting labor
  
1,437
   
1,370
 
Salaries, bonuses and related benefits
  
16,522
   
17,587
 
Warranty accrual
  
2,043
   
2,718
 
Other
  
7,410
   
7,808
 
 
 
$
29,816
  
$
31,549
 

A tabular presentation of the activity within the warranty accrual account for the nine months ended September 30, 2017 and 2016 is presented below:

 
 
Nine Months Ended September 30,
 
 
 
2017
  
2016
 
Balance, January 1
 
$
2,718
  
$
3,659
 
Charges and costs accrued
  
211
   
142
 
Adjustments related to pre-existing warranties
        
(including changes in estimates)
  
(779
)
  
(981
)
Less repair costs incurred
  
(173
)
  
(433
)
Currency translation
  
66
   
(18
)
Balance, September 30
 
$
2,043
  
$
2,369