XML 48 R17.htm IDEA: XBRL DOCUMENT
v3.19.3

Note 8 - Accrued Expenses | 9 Months Ended
--- | ---
Sep. 30, 2019
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, |
|  | 2019 |  |  | 2018 |
Sales commissions |  | $ | 2,503 |  |  | $ | 2,609 |
Subcontracting labor |  |  | 914 |  |  |  | 1,550 |
Salaries, bonuses and related benefits |  |  | 15,808 |  |  |  | 18,275 |
Warranty accrual |  |  | 1,577 |  |  |  | 1,078 |
Other |  |  | 10,267 |  |  |  | 8,778 |
|  | $ | 31,069 |  |  | $ | 32,290 |
The change in warranty accrual during the nine months ended September 30, 2019 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, 2019 . 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, 2019 are as follows:
|  |  |  |  |  | Nine Months Ended |  |  |  |  |
|  |  |  |  |  | September 30, 2019 |  |  |  |  |
|  | Liability at |  |  |  |  |  |  | Cash Payments |  |  | Liability at |
|  | December 31, |  |  | New |  |  | and Other |  |  | September 30, |
|  | 2018 |  |  | Charges |  |  | Settlements |  |  | 2019 |
Severance costs |  | $ | - |  |  | $ | 663 |  |  | $ | (663 | ) |  | $ | - |
Other restructuring costs |  |  | - |  |  |  | 988 |  |  |  | (943 | ) |  |  | 45 |
Total |  | $ | - |  |  | $ | 1,651 |  |  | $ | (1,606 | ) |  | $ | 45 |
During the nine months ended September 30, 2019 , the Company’s restructuring charges included $1.1 million of costs associated with the Company’s decision to transition manufacturing and warehousing operations from our Inwood, New York facility to other existing Bel facilities. The balance of the restructuring charges related to the realignment of our R&D resources dedicated to our Power Solutions and Protection group and other restructuring activities in Asia.

X
- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration