ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2012

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

9.   ACCRUED EXPENSES

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

	September 30,		December 31,
	2012		2011
Sales commissions	$	1,411	$	1,291
Subcontracting labor		2,376		2,343
Salaries, bonuses and related benefits		6,337		5,315
Litigation reserve		11,549		11,549
Other		4,282		2,438
	$	25,955	$	22,936