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Note 8 - Accrued Expenses
3 Months Ended
Mar. 31, 2020
Notes to Financial Statements  
Accounts Payable and Accrued Liabilities Disclosure [Text Block]
8.
ACCRUED EXPENSES
 
Accrued expenses consist of the following:
 
   
March 31,
   
December 31,
 
   
2020
   
2019
 
Sales commissions
  $
2,755
    $
2,542
 
Subcontracting labor
   
742
     
990
 
Salaries, bonuses and related benefits
   
11,781
     
14,715
 
Warranty accrual
   
1,537
     
1,576
 
Other
   
7,289
     
7,095
 
    $
24,104
    $
26,918
 
 
The change in warranty accrual during the
three
months ended
March 31, 2020
primarily related to repair costs incurred and adjustments to pre-existing warranties.  There were
no
new material warranty charges incurred during the
three
months ended
March 31, 2020
.
 
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
three
months ended
March 31, 2020
are as follows:
 
     
 
   
Three Months Ended
     
 
 
     
 
   
March 31, 2020
     
 
 
   
Liability at
     
 
   
Cash Payments
   
Liability at
 
   
December 31,
   
New
   
and Other
   
March 31,
 
   
2019
   
Charges
   
Settlements
   
2020
 
Severance costs
  $
-
    $
128
    $
(128
)   $
-
 
Other restructuring costs
   
44
     
-
     
-
     
44
 
Total
  $
44
    $
128
    $
(128
)   $
44