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Accrued Liabilities
12 Months Ended
Dec. 31, 2012
Payables and Accruals [Abstract]  
Accounts Payable and Accrued Liabilities Disclosure [Text Block]

11.  Accrued Liabilities


Accrued liabilities consist of the following:


In thousands

2012

2011

Deferred revenues

$1,704

$1,811

Current portion of pension liability

(see Note 16)

1,445

1,152

Compensation and employee benefits

1,104

1,051

Taxes payable

760

730

Legal fees payable

607

238

Interest payable

329

294

Warranty obligations

281

274

Restructuring costs

205

73

Other

1,342

1,066

Accrued Liabilities, Total

$7,777

$6,689


Warranty obligations: The Company provides for the estimated cost of product warranties at the time revenue is recognized.  While the Company engages in product quality programs and processes, including evaluating the quality of the component suppliers, the warranty obligation is affected by product failure rates.  Should actual product failure rates differ from the Company’s estimates, revisions to increase or decrease the estimated warranty liability may be required.  A summary of the warranty liabilities for each of the two years ended December 31, 2012 is as follows:


In thousands

2012

2011

Balance at beginning of year

$274

$ 291

Provisions

72

125

Deductions

(65)

(142)

Balance at end of year

$281

$ 274