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ACCRUED EXPENSES | 9 Months Ended
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Sep. 30, 2013
ACCRUED EXPENSES [Abstract] |
ACCRUED EXPENSES | 9. ACCRUED EXPENSES Accrued expenses consist of the following (dollars in thousands):
|  | September 30, |  |  | December 31, |
|  | 2013 |  |  | 2012 |
Sales commissions |  | $ | 1,589 |  |  | $ | 1,295 |
Subcontracting labor |  |  | 2,626 |  |  |  | 2,408 |
Salaries, bonuses and related benefits |  |  | 12,905 |  |  |  | 6,023 |
Litigation reserve |  |  | 11,549 |  |  |  | 11,549 |
Other |  |  | 3,481 |  |  |  | 4,085 |
|  | $ | 32,150 |  |  | $ | 25,360 |
Accrued Restructuring Costs Activity and liability balances related to restructuring charges for the nine months ended September 30, 2013 are shown in the table below (dollars in thousands). The liability at December 31, 2012 related to the final severance payments due related to the closure of the Vinita, Oklahoma manufacturing facility. New charges noted below relate to severance costs associated with an additional reduction in workforce implemented in the second quarter of 2013.
|  | Liability at December 31, 2012 |  |  | New Charges |  |  | Cash Payments and Other Settlements |  |  | Liability at September 30, 2013 |
Severance costs |  | $ | 122 |  |  | $ | 1,239 |  |  | $ | (1,361 | ) |  | $ | - |
Transportation of equipment |  |  | - |  |  |  | 100 |  |  |  | (100 | ) |  |  | - |
Other restructuring charges |  |  | - |  |  |  | 48 |  |  |  | (48 | ) |  |  | - |
Total |  | $ | 122 |  |  | $ | 1,387 |  |  | $ | (1,509 | ) |  | $ | - |

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