Accrued Liabilities

12 Months Ended

Dec. 31, 2013

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

11.  Accrued Liabilities

Accrued liabilities consist of the following:

In thousands	2013		2012
Deferred revenues	$	2,681	$	1,704
Current portion of pension liability (see Note 16)		1,378		1,445
Compensation and employee benefits		766		1,104
Taxes payable		802		760
Legal fees payable		647		607
Interest payable		527		329
Warranty obligations		288		281
Restructuring costs (see Note 3)		23		205
Other		1,242		1,342
Accrued Liabilities, Total	$	8,354	$	7,777

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, 2013 and 2012 is as follows:

In thousands	2013		2012
Balance at beginning of year	$	281	$	274
Provisions		66		72
Deductions		(59)		(65)
Balance at end of year	$	288	$	281