Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2013

Accrued expenses consist of the following:



(In Thousands)	2013		2012
Vacation	$	7,077	$	6,124
Payrolls, related taxes and medical and other benefits	5,679		7,088
Incentive compensation	4,148		3,840
Workers’ compensation and disabilities	2,753		2,457
Contractual indemnification claims (see note 3)	2,604		4,316
Taxes other than federal income and payroll	2,153		3,056
Deferred revenue	1,660		2,564
Other	16,084		13,069
Total	$	42,158	$	42,514

Schedule Of Reconciliation Of Beginning And Ending Balances Of Accrued Expenses Associated With Asset Impairments And Costs Associated With Exit And Disposal Activities

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, 2013 is as follows:



(In Thousands)	Severance			Asset Impairments			Other (a)			Total
Balance at January 1, 2011	$	237		$	—		$	1,593		$	1,830
For the year ended December 31, 2011:
Charges	541			1,367			—			1,908
Cash spend	(581		)	—			(1,593		)	(2,174		)
Charges against assets	—			(1,367		)	—			(1,367		)
Balance at December 31, 2011	197			—			—			197
For the year ended December 31, 2012:
Charges	1,562			1,077			2,255			4,894
Cash spend	(1,463		)	—			(1,670		)	(3,133		)
Charges against assets	—			(1,077		)	—			(1,077		)
Balance at December 31, 2012	296			—			585			881
For the year ended December 31, 2013:
Charges	671			172			569			1,412
Cash spend	(636		)	—			(798		)	(1,434		)
Charges against assets	—			(172		)	—			(172		)
Balance at December 31, 2013	$	331		$	—		$	356		$	687


(a)	Other includes primarily accrued losses on a sub-lease at a facility in Princeton, New Jersey in 2011 and other shutdown-related costs associated with the shutdown of our aluminum extrusions manufacturing facility in Kentland, Indiana in 2013 and 2012.