May 31,

2011

2010

(in thousands)

Sales and other taxes payable

$

4,620

$

4,205

Salaries and wages

11,912

9,524

Professional fees and dealer commission

1,095

1,080

Royalties

253

497

Accruals for pricing discounts to dealers

189

220

Current portion of deferred leasehold improvement incentive

1,096

914

Other accruals

1,166

938

Accrued expenses and other current liabilities

$

20,331

$

17,378