Note 11 - Accrued Expenses

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

11. ACCRUED EXPENSES

Accrued expenses consist of the following:

	December 31,
	2022		2021
Salaries, bonuses and related benefits	$	27,422	$	21,342
Deferred revenue		8,847		2,224
Accrued restructuring costs		6,796		9
Sales commissions		2,521		2,049
Subcontracting labor		1,875		1,622
Warranty accrual		1,287		1,056
Other		2,125		6,151
	$	50,873	$	34,453

The change in warranty accrual during 2022 primarily related to repair costs incurred and adjustments to pre-existing warranties.  There were no new material warranty charges incurred during 2022.

Restructuring Activities:

Activity and liability balances related to restructuring costs for the year ended December 31, 2022 are as follows:

			Year Ended
			December 31, 2022
	Liability at				Cash Payments			Liability at
	December 31,		New		and Other			December 31,
	2021		Charges		Settlements			2022
Severance costs	$	9	$	3,916	$	(535	)	$	3,390
Other restructuring costs		-		3,406		-			3,406
Total	$	9	$	7,322	$	(535	)	$	6,796