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ACCRUED EXPENSES
6 Months Ended
Jun. 30, 2018
ACCRUED EXPENSES [Abstract]  
ACCRUED EXPENSES
7.
ACCRUED EXPENSES

Accrued expenses consist of the following:
 
 
 
June 30,
  
December 31,
 
 
 
2018
  
2017
 
Sales commissions
 
$
2,549
  
$
2,461
 
Subcontracting labor
  
1,648
   
1,408
 
Salaries, bonuses and related benefits
  
15,452
   
16,531
 
Warranty accrual
  
1,251
   
1,769
 
Other
  
8,352
   
8,339
 
 
 
$
29,252
  
$
30,508
 

A tabular presentation of the activity within the warranty accrual account for the six months ended June 30, 2018 and 2017 is presented below:

 
 
 
Six Months Ended June 30,
 
 
 
2018
  
2017
 
Balance, January 1
 
$
1,769
  
$
2,718
 
Charges and costs accrued
  
-
   
27
 
Adjustments related to pre-existing warranties
        
(including changes in estimates)
  
(379
)
  
(282
)
Less repair costs incurred
  
(148
)
  
(119
)
Currency translation
  
9
   
73
 
Balance, June 30
 
$
1,251
  
$
2,417