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ACCRUED EXPENSES
3 Months Ended
Mar. 31, 2016
ACCRUED EXPENSES [Abstract]  
ACCRUED EXPENSES
7. ACCRUED EXPENSES

Accrued expenses consist of the following:
 
 
 
March 31,
  
December 31,
 
 
 
2016
  
2015
 
Sales commissions
 
$
2,485
  
$
2,824
 
Subcontracting labor
  
1,458
   
1,942
 
Salaries, bonuses and related benefits
  
15,768
   
15,672
 
Warranty accrual
  
3,305
   
3,659
 
Other
  
9,800
   
14,226
 
 
 
$
32,816
  
$
38,323
 
 
A tabular presentation of the activity within the warranty accrual account for the three months ended March 31, 2016 and 2015 is presented below:
 
 
 
Three Months Ended March 31,
 
 
 
2016
  
2015
 
Balance, January 1
 
$
3,659
  
$
6,032
 
Charges and costs accrued
  
16
   
1,288
 
Adjustments related to pre-existing warranties
        
(including changes in estimates)
  
(268
)
  
(947
)
Less repair costs incurred
  
(130
)
  
(523
)
Less cash settlements
  
-
   
(1,522
)
Currency translation
  
28
   
5
 
Balance, March 31
 
$
3,305
  
$
4,333