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ACCRUED EXPENSES | 12 Months Ended
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Dec. 31, 2011
Accrued Expenses [Abstract] |
ACCRUED EXPENSES |
10. | ACCRUED EXPENSES
Accrued expenses consist of the following (dollars in thousands):
|  | Year Ended December 31, |
|  | 2011 |  |  | 2010 |
Sales commissions |  | $ | 1,291 |  |  | $ | 1,740 |
Subcontracting labor |  |  | 2,343 |  |  |  | 2,467 |
Salaries, bonuses and related benefits |  |  | 5,315 |  |  |  | 7,405 |
Litigation reserve |  |  | 11,549 |  |  |  | 8,103 |
Other |  |  | 2,438 |  |  |  | 2,830 |
|  | $ | 22,936 |  |  | $ | 22,545 |
Accrued Restructuring Costs Activity and liability balances related to restructuring charges for the years ended December 31, 2010 and 2011 are as follows (dollars in thousands):
|  | Facility Lease |  |  | Termination |  |  |  |
|  | Obligation |  |  | Benefit Charges |  |  | Total |
Liability balance at January 1, 2010 |  | $ | 664 |  |  | $ | - |  |  | $ | 664 |
Cash payments |  |  | (157 | ) |  |  | - |  |  |  | (157 | )
Liability balance at December 31, 2010 |  |  | 507 |  |  |  | - |  |  |  | 507 |
New charges |  |  | - |  |  |  | 343 |  |  |  | 343 |
Cash payments |  |  | (478 | ) |  |  | (343 | ) |  |  | (821 | )
Other settlement of liability |  |  | (29 | ) |  |  | - |  |  |  | (29 | )
Liability balance at December 31, 2011 |  | $ | - |  |  | $ | - |  |  | $ | - |
During the year ended December 31, 2011, the Company recorded $0.3 million in restructuring charges related primarily to severance costs associated with the reorganization of Cinch operations in the UK. The Company also settled its remaining lease obligation related to the Westborough, Massachusetts facility during 2011, which resulted in an immaterial gain. During the year ended December 31, 2009, the Company recorded $0.4 million in restructuring charges related to the 2008 closure of the Westborough, Massachusetts facility, including $0.1 million of severance charges and $0.3 million related to its facility lease obligations

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- Definition The entire disclosure pertaining to components of accrued expenses reported on the balance sheet and a description of accrued restructuring costs. + References No definition available. + Details
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