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Note 12 - Other Accrued Liabilities
 12 Months Ended
Dec. 31, 2019
Notes to Financial Statements  
Other Liabilities Disclosure [Text Block]
12—
OTHER ACCRUED LIABILITIES
 
Other accrued liabilities consist of the following:
 
    December 31,
    2019   2018
Retirement indemnities    
2,444
      
2,287
  
Provision for warranty costs    
370
      
547
  
Accruals for payroll and associated taxes    
738
      
680
  
Conditional government advances    
1,071
      
1,039
  
Value added tax payable    
557
      
327
  
Advances received from customers    
-
      
115
  
Provision for Asset Retirement Obligation (Japan)    
117
      
118
  
Provision for employee termination indemnities (Italy)    
-
      
369
  
Provision for employee termination indemnities (Korea)    
56
      
30
  
Others    
323
      
411
  
Total    
5,676
      
5,923
  
Less non-current portion    
(3,567
 )    
(3,800
 )
Current portion    
2,109
      
2,122
  
 
 
We receive government conditional advances and grants for advanced research programs we conduct alone or in connection with other unrelated entities (mainly HECAM project) which are provided for and managed by French state-owned entities, and specifically “Banque Publique d’Investissement” (“Bpifrance”). We, alone or with other unrelated entities, enter into multi-year contractual arrangements for the financing of specific research programs. These arrangements consist of both grants and conditional advances which are paid in fixed instalments at predetermined contractual dates, subject generally to milestones based on progress of the research and documentation. Grants received are non-refundable. Conditional advances received are subject to a fixed
1.44%
interest rate. If and when the research program is considered a commercial success, contractual repayment is required. In addition, if we decide to stop the research program, the conditional advance
may
be repayable. Grants that relate to expenses we incur for this research program are recognized in the line item “Research and Development Expenses” in the period in which the expenses subject to the grants have been incurred (see Note
20
).
 
Conditional advances as of
December 31, 2019
mature as follows, should the underlying Research Program advance as per contract:
 
2020    
-
  
2021    
6
  
2022    
209
  
2023    
209
  
2024 and thereafter    
646
  
Total    
1,071
  
 
Changes in the provision for warranty costs are as follows:
 
    December 31,
    2019   2018
Beginning of year    
547
      
449
  
Amount used during the year    
(308
 )    
(335
 )
New warranty expenses    
131
      
433
  
End of year    
370
      
547
  
Less current portion    
(260
 )    
(356
 )
Long term portion    
110
      
191