ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2019

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

7. ACCRUED EXPENSES

Accrued expenses consist of the following:

	March 31,		December 31,
	2019		2018
Sales commissions	$	2,600	$	2,609
Subcontracting labor		1,520		1,550
Salaries, bonuses and related benefits		13,479		18,275
Warranty accrual		1,116		1,078
Other		8,503		8,778
	$	27,218	$	32,290

The change in warranty accrual during the three months ended March 31, 2019 primarily related to repair costs incurred and adjustments to pre-existing warranties.  There were no new material warranty charges incurred during the three months ended March 31, 2019.

Restructuring Activities

Included within other accrued expenses in the table above are costs accrued related to the Company’s restructuring activities.  Activity and liability balances related to restructuring costs for the three months ended March 31, 2019 are as follows:

			Three Months Ended
			March 31, 2019
	Liability at				Cash Payments			Liability at
	December 31,		New		and Other			March 31,
	2018		Charges		Settlements			2019
Severance costs	$	-	$	207	$	(63	)	$	144
Other restructuring costs		-		740		-			740
Total	$	-	$	947	$	(63	)	$	884

During the three months ended March 31, 2019, the Company’s restructuring charges included $0.8 million of costs associated with the Company’s decision to transition manufacturing and warehousing operations from our Inwood, New York facility to other existing Bel facilities.  The balance of the restructuring charges related to the realignment of our R&D resources dedicated to our Power Solutions and Protection group.