Note 8 - Accrued Expenses

9 Months Ended

Sep. 30, 2020

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. ACCRUED EXPENSES

Accrued expenses consist of the following:

	September 30,		December 31,
	2020		2019
Sales commissions	$	2,715	$	2,542
Subcontracting labor		1,097		990
Salaries, bonuses and related benefits		18,651		14,715
Warranty accrual		1,227		1,576
Other		8,056		7,095
	$	31,746	$	26,918

The change in warranty accrual during the nine months ended September 30, 2020 primarily related to repair costs incurred and adjustments to pre-existing warranties.  There were no new material warranty charges incurred during the nine months ended September 30, 2020.

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 nine months ended September 30, 2020 are as follows:

			Nine Months Ended
			September 30, 2020
	Liability at					Cash Payments			Liability at
	December 31,		New			and Other			September 30,
	2019		Charges			Settlements			2020
Severance costs	$	-	$	327		$	(327	)	$	-
Other restructuring costs		44		(44	)		-			-
Total	$	44	$	283		$	(327	)	$	-