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ACCRUED EXPENSES
 6 Months Ended
Jun. 30, 2019
ACCRUED EXPENSES [Abstract]  
ACCRUED EXPENSES
7.
ACCRUED EXPENSES

Accrued expenses consist of the following:

 
 
June 30,
  
December 31,
 
 
 
2019
  
2018
 
Sales commissions
 
$
2,628
  
$
2,609
 
Subcontracting labor
  
1,276
   
1,550
 
Salaries, bonuses and related benefits
  
14,918
   
18,275
 
Warranty accrual
  
1,329
   
1,078
 
Other
  
9,941
   
8,778
 
 
 
$
30,092
  
$
32,290
 

The change in warranty accrual during the six months ended June 30, 2019 primarily related to repair costs incurred and adjustments to pre-existing warranties.  There were no new material warranty charges incurred during the six months ended June 30, 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 six months ended June 30, 2019 are as follows:

 
    
Six Months Ended
    
 
    
June 30, 2019
    
 
 
Liability at
     
Cash Payments
  
Liability at
 
 
 
December 31,
  
New
  
and Other
  
June 30,
 
 
 
2018
  
Charges
  
Settlements
  
2019
 
Severance costs
 
$
-
  
$
311
  
$
(244
)
 
$
67
 
Other restructuring costs
  
-
   
809
   
(107
)
  
702
 
     Total
 
$
-
  
$
1,120
  
$
(351
)
 
$
769
 

During the six months ended June 30, 2019, the Company’s restructuring charges included $0.9 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 and other restructuring activities in Asia.