Note 8 - Accrued Expenses

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. ACCRUED EXPENSES

Accrued expenses consist of the following:

	September 30,		December 31,
	2019		2018
Sales commissions	$	2,503	$	2,609
Subcontracting labor		914		1,550
Salaries, bonuses and related benefits		15,808		18,275
Warranty accrual		1,577		1,078
Other		10,267		8,778
	$	31,069	$	32,290

The change in warranty accrual during the

nine

months ended

September 30, 2019

primarily related to repair costs incurred and adjustments to pre-existing warranties.  There were

no

new material warranty charges incurred during the

nine

months ended

September 30, 2019

.

Restructuring Activities

Included within other accrued expenses in the table above are costs accrued related to the Company’s restructuring activities.  Activity and liability balances related to restructuring costs for the

nine

months ended

September 30, 2019

are as follows:

			Nine Months Ended
			September 30, 2019
	Liability at				Cash Payments			Liability at
	December 31,		New		and Other			September 30,
	2018		Charges		Settlements			2019
Severance costs	$	-	$	663	$	(663	)	$	-
Other restructuring costs		-		988		(943	)		45
Total	$	-	$	1,651	$	(1,606	)	$	45

During the

nine

months ended

September 30, 2019

, the Company’s restructuring charges included

$1.1

 million of costs associated with the Company’s decision to transition manufacturing and warehousing operations from our Inwood, New York facility to other existing Bel facilities.  The balance of the restructuring charges related to the realignment of our R&D resources dedicated to our Power Solutions and Protection group and other restructuring activities in Asia.