ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2011

Accrued Expenses [Abstract]

ACCRUED EXPENSES

8.           ACCRUED EXPENSES

Accrued expenses consist of the following (dollars in thousands):

	September 30,		December 31,
	2011		2010
Sales commissions	$	1,461	$	1,740
Subcontracting labor		2,213		2,467
Salaries, bonuses and related benefits		5,687		7,405
Litigation reserve		11,346		8,103
Other		3,116		2,830
	$	23,823	$	22,545

Accrued Restructuring Costs

Activity and liability balances related to restructuring charges for the nine months ended September 30, 2011 are as follows (these charges are associated with the 2008 closure of the Company's facility in Westborough, Massachusetts):

	Liability at		New		Cash Payments &			Liability at
	December 31, 2010		Charges		Other Settlements			September 30, 2011
Facility lease obligation	$	507	$	-	$	(123	)	$	384

The Company has included the current portion of $0.2 million in accrued restructuring costs in the condensed consolidated balance sheet at September 30, 2011, and has classified the remaining $0.2 million of the liability related to the facility lease obligation as noncurrent