Accrued Expenses

12 Months Ended

Dec. 31, 2012

10 ACCRUED EXPENSES

Accrued expenses consist of the following:


(In Thousands)		2012		2011
Payrolls, related taxes and medical and other benefits	$	7,088	$	4,700
Vacation		6,124		6,864
Contractual indemnification claims (see note 3)		4,316		4,740
Incentive compensation		3,840		3,003
Taxes other than federal income and payroll		3,056		3,350
Deferred revenue		2,564		1,863
Workers' compensation and disabilities		2,457		2,599
Other		13,069		13,769
Total	$	42,514	$	40,888

A reconciliation of the beginning and ending balances of accrued expenses associated with asset impairments and costs associated with exit and disposal activities for each of the three years in the period ended December 31, 2012 is as follows:


					Long-Lived
					Asset
(In Thousands)		Severance			Impairments			Other (a)			Total
Balance at January 1, 2010	$	823		$	-		$	3,158		$	3,981
2010:
Charges		165			608			-			773
Cash spent		(751	)		-			(1,565	)		(2,316	)
Charged against assets		-			(608	)		-			(608	)
Balance at December 31, 2010		237			-			1,593			1,830
2011:
Charges		541			1,367			-			1,908
Cash spent		(581	)					(1,593	)		(2,174	)
Charged against assets		-			(1,367	)		-			(1,367	)
Balance at December 31, 2011		197			-			-			197
2012:
Charges		1,562			1,077			2,255			4,894
Cash spent		(1,463	)					(1,670	)		(3,133	)
Charged against assets		-			(1,077	)		-			(1,077	)
Balance at December 31, 2012	$	296		$	-		$	585		$	881

(a) Other includes primarily accrued losses on a sub-lease at a facility in Princeton, New Jersey and other shutdown-related costs associated with the shutdown of our aluminum extrusions manaufacturing facility in Kentland, Indiana.

See Note 18 for more information on plant shutdowns, asset impairments and restructurings of continuing operations.