Note 8 - Accrued Expenses

9 Months Ended

Sep. 30, 2021

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,
	2021		2020
Sales commissions	$	2,526	$	2,574
Subcontracting labor		1,622		758
Salaries, bonuses and related benefits		20,355		17,165
Warranty accrual		1,129		1,010
Other		12,617		6,969
	$	38,249	$	28,476

The change in warranty accrual during the nine months ended September 30, 2021 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, 2021.

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, 2021 are as follows:

			Nine Months Ended
			September 30, 2021
	Liability at				Cash Payments			Liability at
	December 31,		New		and Other			September 30,
	2020		Charges		Settlements			2021
Severance costs	$	124	$	675	$	(550	)	$	249
Other restructuring costs		-		-		-			-
Total	$	124	$	675	$	(550	)	$	249