| ACCRUED EXPENSES |
11. ACCRUED EXPENSES
Accrued expenses consist of the following: | | Year Ended December 31, | | | | 2016 | | | 2015 | | Sales commissions | | $ | 2,066 | | | $ | 2,824 | | Subcontracting labor | | | 1,370 | | | | 1,942 | | Salaries, bonuses and related benefits | | | 17,587 | | | | 15,672 | | Warranty accrual | | | 2,718 | | | | 3,659 | | Deferred revenue | | | - | | | | 4,500 | | Other | | | 7,808 | | | | 9,726 | | | | $ | 31,549 | | | $ | 38,323 | |
A tabular presentation of the activity within the warranty accrual account for the years ended December 31, 2016 and 2015 is presented below:
| | Year Ended December 31, | | | | 2016 | | | 2015 | | Balance, beginning of year | | $ | 3,659 | | | $ | 6,032 | | Charges and costs accrued | | | 761 | | | | 2,892 | | Adjustments related to pre-existing warranties | | | | | | | | | (including changes in estimates) | | | (1,063 | ) | | | (1,208 | ) | Less: Repair costs incurred | | | (544 | ) | | | (2,932 | ) | Less: Cash settlements | | | - | | | | (1,000 | ) | Currency translation | | | (95 | ) | | | (125 | ) | Balance, end of year | | $ | 2,718 | | | $ | 3,659 | |
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