Bel Fuse (BELFB) 10-K13 Mar 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Jun. 30, 2013	Mar. 01, 2014	Mar. 01, 2014
	Dec. 31, 2013	Jun. 30, 2013	Class A Common Stock [Member]	Class B Common Stock [Member]
Entity Information [Line Items]	'	'	'	'
Entity Registrant Name	'BEL FUSE INC /NJ	'	'	'
Entity Central Index Key	'0000729580	'	'	'
Current Fiscal Year End Date	'--12-31	'	'	'
Entity Well-known Seasoned Issuer	'No	'	'	'
Entity Voluntary Filers	'No	'	'	'
Entity Current Reporting Status	'Yes	'	'	'
Entity Filer Category	'Accelerated Filer	'	'	'
Entity Public Float	'	$140.90	'	'
Entity Common Stock, Shares Outstanding	'	'	2,174,912	9,335,677
Document Fiscal Year Focus	'2013	'	'	'
Document Fiscal Period Focus	'FY	'	'	'
Document Type	'10-K	'	'	'
Amendment Flag	'false	'	'	'
Document Period End Date	31-Dec-13	'	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash and cash equivalents	$62,123	$71,262
Accounts receivable - less allowance for doubtful accounts of $941 and $743 at December 31, 2013 and 2012, respectively	63,849	42,865
Inventories	70,019	54,924
Restricted cash, current	0	12,993
Prepaid expenses and other current assets	3,519	4,482
Refundable income taxes	1,689	2,955
Deferred income taxes	2,995	1,437
Total Current Assets	204,194	190,918
Property, plant and equipment - net	40,896	35,002
Deferred income taxes	1,680	1,009
Intangible assets - net	29,472	22,191
Goodwill	18,360	13,559
Other assets	13,448	12,510
TOTAL ASSETS	308,050	275,189
Current Liabilities:	'	'
Accounts payable	29,518	18,862
Accrued expenses	22,453	25,360
Short-term borrowings under revolving credit line	12,000	0
Notes payable	739	205
Income taxes payable	1,394	1,040
Accrued restructuring costs	0	122
Dividends payable	786	799
Total Current Liabilities	66,890	46,388
Long-term Liabilities:	'	'
Liability for uncertain tax positions	1,218	2,161
Minimum pension obligation and unfunded pension liability	10,830	11,045
Other long-term liabilities	410	233
Total Long-term Liabilities	12,458	13,439
Total Liabilities	79,348	59,827
Commitments and Contingencies	'	'
Stockholders' Equity:	'	'
Preferred stock, no par value, 1,000,000 shares authorized; none issued	0	0
Additional paid-in capital	18,914	20,452
Retained earnings	207,993	195,183
Accumulated other comprehensive income (loss)	645	-1,427
Total Stockholders' Equity	228,702	215,362
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	308,050	275,189
Class A [Member]	'	'
Stockholders' Equity:	'	'
Common Stock	217	217
Class B [Member]	'	'
Stockholders' Equity:	'	'
Common Stock	$933	$937

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Accounts receivable, allowance for doubtful accounts	$941	$743
Stockholders' Equity:	'	'
Preferred stock, par value (in dollars per share)	$0	$0
Preferred stock, authorized (in shares)	1,000,000	1,000,000
Preferred stock, issued (in shares)	0	0
Class A [Member]	'	'
Stockholders' Equity:	'	'
Common stock, par value (in dollars per share)	$0.10	$0.10
Common stock, authorized (in shares)	10,000,000	10,000,000
Common stock, outstanding (in shares)	2,174,912	2,174,912
Common stock, treasury shares (in shares)	1,072,769	1,072,769
Class B [Member]	'	'
Stockholders' Equity:	'	'
Common stock, par value (in dollars per share)	$0.10	$0.10
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, outstanding (in shares)	9,335,677	9,372,170
Common stock, treasury shares (in shares)	3,218,307	3,218,307

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Net sales	$349,189	[1]	$286,594	[1]	$295,121
Costs and expenses:	'		'		'
Cost of sales	286,952	[1]	240,115	[1]	244,749
Selling, general and administrative	45,831		39,362		39,284
Litigation charges	41		26		3,471
Restructuring charges	1,387		5,245		314
(Gain) loss on disposal/sale of property, plant and equipment	-69		183		-93
Total costs and expenses	334,142		284,931		287,725
Income from operations	15,047		1,663		7,396
Impairment of investment	0		-775		0
Gain (loss) on sale of investments	98		-142		119
Interest expense	-156		-16		0
Interest income and other, net	176		267		357
Earnings before (benefit) provision for income taxes	15,165		997		7,872
(Benefit) provision for income taxes	-743		-1,376		4,108
Net earnings	15,908	[1]	2,373	[1]	3,764
Class A [Member]	'		'		'
Costs and expenses:	'		'		'
Net earnings	2,868		372		620
Earnings per share:	'		'		'
Common share - basic and diluted (in dollars per share)	$1.32	[1]	$0.17	[1]	$0.28
Weighted-average shares outstanding:	'		'		'
Common share - basic and diluted (in shares)	2,174,912		2,174,912		2,174,912
Dividends paid per share:	'		'		'
Common share (in dollars per share)	$0.24		$0.24		$0.24
Class B [Member]	'		'		'
Costs and expenses:	'		'		'
Net earnings	$13,040		$2,001		$3,144
Earnings per share:	'		'		'
Common share - basic and diluted (in dollars per share)	$1.41	[1]	$0.21	[1]	$0.33
Weighted-average shares outstanding:	'		'		'
Common share - basic and diluted (in shares)	9,239,646		9,624,578		9,597,661
Dividends paid per share:	'		'		'
Common share (in dollars per share)	$0.28		$0.28		$0.28

[1]	Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]	'		'		'
Net earnings	$15,908	[1]	$2,373	[1]	$3,764
Other comprehensive income (loss):	'		'		'
Currency translation adjustment, net of taxes of $77, $0 and $0	977		281		-236
Reclassification adjustment for write-down/loss on sale of marketable securities included in net earnings, net of tax of $348	0		569		0
Reclassification adjustment for gain on sale of marketable securities included in net earnings, net of tax of ($37), $0 and ($45)	-61		0		-74
Unrealized holding gains (losses) on marketable securities arising during the period, net of taxes of $45, ($154) and ($310), respectively	87		-251		-507
Change in unfunded SERP liability, net of taxes of $457, ($210) and ($306), respectively	1,069		-476		-694
Other comprehensive income (loss)	2,072		123		-1,511
Comprehensive income	$17,980		$2,496		$2,253

[1]	Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other comprehensive income (loss):	'	'	'
Currency translation adjustment, tax	$77	$0	$0
Reclassification adjustment for write-down of marketable securities included in net earnings, tax	0	348	0
Reclassification adjustment for gain on sale of marketable securities included in net earnings, tax	-37	0	-45
Unrealized holding gains (losses) on marketable securities arising during the period, tax	45	-154	-310
Change in unfunded SERP liability, taxes	$457	($210)	($306)

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total		Class A [Member]	Class B [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Common Stock [Member]	Common Stock [Member]	Additional Paid-in Capital (APIC) [Member]
In Thousands, unless otherwise specified	Total		Class A [Member]	Class B [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Class A [Member]	Class B [Member]	Additional Paid-in Capital (APIC) [Member]
Balance at Dec. 31, 2010	$220,333		'	'	$195,477	($39)	$217	$953	$23,725
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'		'	'	'	'	'	'	'
Cash dividends declared on Class A common stock	-522		'	'	-522	'	'	'	'
Cash dividends declared on Class B common stock	-2,690		'	'	-2,690	'	'	'	'
Issuance of restricted common stock	0		'	'	'	'	'	13	-13
Forfeiture of restricted common stock	0		'	'	'	'	'	-2	2
Foreign currency translation adjustment	-236		'	'	'	-236	'	'	'
Unrealized holding gains (losses) on marketable securities arising during the year net of taxes	-507		'	'	'	-507	'	'	'
Reclassification adjustment for unrealized holding gains included in net earnings, net of taxes	-74		'	'	'	-74	'	'	'
Reclassification adjustment for unrealized holding losses included in net earnings, net of taxes	0		'	'	'	'	'	'	'
Reduction in APIC pool associated with tax deficiencies related to restricted stock awards	-3		'	'	'	'	'	'	-3
Stock-based compensation expense	1,709		'	'	'	'	'	'	1,709
Change in unfunded SERP liability, net of taxes	-694		'	'	'	-694	'	'	'
Net earnings	3,764		620	3,144	3,764	'	'	'	'
Balance at Dec. 31, 2011	221,080		'	'	196,029	-1,550	217	964	25,420
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'		'	'	'	'	'	'	'
Cash dividends declared on Class A common stock	-522		'	'	-522	'	'	'	'
Cash dividends declared on Class B common stock	-2,697		'	'	-2,697	'	'	'	'
Issuance of restricted common stock	0		'	'	'	'	'	13	-13
Forfeiture of restricted common stock	0		'	'	'	'	'	-3	3
Repurchase/retirement of Class B common stock	-6,644		'	'	'	'	'	-37	-6,607
Foreign currency translation adjustment	281		'	'	'	281	'	'	'
Unrealized holding gains (losses) on marketable securities arising during the year net of taxes	-251		'	'	'	-251	'	'	'
Reclassification adjustment for unrealized holding gains included in net earnings, net of taxes	0		'	'	'	'	'	'	'
Reclassification adjustment for unrealized holding losses included in net earnings, net of taxes	569		'	'	'	569	'	'	'
Reduction in APIC pool associated with tax deficiencies related to restricted stock awards	-118		'	'	'	'	'	'	-118
Stock-based compensation expense	1,767		'	'	'	'	'	'	1,767
Change in unfunded SERP liability, net of taxes	-476		'	'	'	-476	'	'	'
Net earnings	2,373	[1]	372	2,001	2,373	'	'	'	'
Balance at Dec. 31, 2012	215,362		'	'	195,183	-1,427	217	937	20,452
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'		'	'	'	'	'	'	'
Cash dividends declared on Class A common stock	-522		'	'	-522	'	'	'	'
Cash dividends declared on Class B common stock	-2,576		'	'	-2,576	'	'	'	'
Issuance of restricted common stock	0		'	'	'	'	'	16	-16
Forfeiture of restricted common stock	0		'	'	'	'	'	-2	2
Repurchase/retirement of Class B common stock	-3,356		'	-10,000	'	'	'	-18	-3,338
Foreign currency translation adjustment	977		'	'	'	977	'	'	'
Unrealized holding gains (losses) on marketable securities arising during the year net of taxes	87		'	'	'	87	'	'	'
Reclassification adjustment for unrealized holding gains included in net earnings, net of taxes	-61		'	'	'	-61	'	'	'
Reclassification adjustment for unrealized holding losses included in net earnings, net of taxes	0		'	'	'	'	'	'	'
Reduction in APIC pool associated with tax deficiencies related to restricted stock awards	-65		'	'	'	'	'	'	-65
Stock-based compensation expense	1,879		'	'	'	'	'	'	1,879
Change in unfunded SERP liability, net of taxes	1,069		'	'	'	1,069	'	'	'
Net earnings	15,908	[1]	2,868	13,040	15,908	'	'	'	'
Balance at Dec. 31, 2013	$228,702		'	'	$207,993	$645	$217	$933	$18,914

[1]	Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

CONSOLIDATED_STATEMENTS_OF_STO1

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY [Abstract]	'	'	'
Unrealized holding gains (losses) on marketable securities, tax effect	$45	($154)	($310)
Reclassification adjustment of unrealized holding gains included in net earnings, tax effect	-37	0	-45
Reclassification adjustment of unrealized holding losses included in net earnings, tax effect	0	348	0
Change in unfunded SERP liability, taxes	$457	($210)	($306)

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Cash flows from operating activities:	'		'		'
Net earnings	$15,908	[1]	$2,373	[1]	$3,764
Adjustments to reconcile net earnings to net cash provided by operating activities:	'		'		'
Depreciation and amortization	12,382		9,113		8,667
Stock-based compensation	1,879		1,767		1,709
(Gain) loss on disposal/sale of property, plant and equipment	-69		183		-93
Impairment/loss on disposal of assets related to restructuring	0		1,389		0
(Gain) loss on sale of investments	-98		142		-119
Impairment of investment	0		775		0
Other, net	574		97		1,114
Deferred income taxes	-877		-1,234		683
Changes in operating assets and liabilities	-19,118		-2,996		14,542
Net Cash Provided by Operating Activities	10,581		11,609		30,267
Cash flows from investing activities:	'		'		'
Purchase of property, plant and equipment	-6,940		-4,744		-2,928
Payments for intangible assets	-1,336		0		0
Purchase of marketable securities	0		-24		-5,135
Purchase of company-owned life insurance, net	-2,820		0		-2,406
Cash transferred (to) from restricted cash	12,993		0		-12,830
Payments for acquisitions, net of cash acquired	-30,994		-19,410		0
Proceeds from sale of marketable securities	2,820		5,119		433
Proceeds from disposal/sale of property, plant and equipment	96		193		386
Net Cash Used In Investing Activities	-26,181		-18,866		-22,480
Cash flows from financing activities:	'		'		'
Borrowings under revolving credit line	12,000		0		0
Dividends paid to common shareholders	-3,111		-3,225		-3,205
Increase (reduction) in notes payable	506		-17		0
Purchase and retirement of Class B common stock	-3,356		-6,644		0
Net Cash Provided By (Used In) Financing Activities	6,039		-9,886		-3,205
Effect of exchange rate changes on cash	422		164		-170
Net (Decrease) Increase in Cash and Cash Equivalents	-9,139		-16,979		4,412
Cash and Cash Equivalents - beginning of year	71,262		88,241		83,829
Cash and Cash Equivalents - end of year	62,123		71,262		88,241
Changes in operating assets and liabilities consist of:	'		'		'
(Increase) decrease in accounts receivable	-8,025		260		14,172
(Increase) decrease in inventories	-6,538		-343		3,561
Decrease (increase) in prepaid expenses and other current assets	1,702		-273		-1,746
Increase in other assets	-62		-230		-140
Increase (decrease) in accounts payable	1,485		-1,422		-2,683
(Decrease) increase in accrued expenses	-7,548		553		501
Increase in other liabilities	165		11		0
(Decrease) increase in accrued restructuring costs	-122		122		-507
(Decrease) increase in income taxes payable	-175		-1,674		1,384
Changes in operating assets and liabilities	-19,118		-2,996		14,542
Cash (received) paid during the year for:	'		'		'
Income taxes, net of refunds received	-474		1,464		1,947
Interest	156		16		0
Details of acquisition (see Note 2):	'		'		'
Fair value of identifiable net assets acquired	34,737		13,336		0
Goodwill	4,616		9,065		0
Fair value of net assets acquired	39,353		22,401		0
Fair value of consideration transferred	39,353		22,401		0
Less: Cash acquired in acquisition	-8,359		-2,991		0
Cash paid for acquisition, net of cash acquired	$30,994		$19,410		$0

[1]	Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

DESCRIPTION_OF_BUSINESS_AND_SU

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	1. DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


	Bel Fuse Inc. and subsidiaries (“Bel” or the “Company”) design, manufacture and sell products used in the networking, telecommunication, high-speed data transmission, commercial aerospace, military, broadcasting, transportation and consumer electronic industries around the world. The Company manages its operations geographically through its three reportable operating segments: North America, Asia and Europe.

	On March 9, 2012, the Company completed its acquisition of 100% of the issued and outstanding capital stock of GigaCom Interconnect AB (“GigaCom”). On July 31, 2012, the Company consummated its acquisition of 100% of the issued and outstanding capital stock of Fibreco Ltd. (“Fibreco”). On September 12, 2012, the Company completed its acquisition of 100% of the issued and outstanding capital stock of Powerbox Italia S.r.L. and its subsidiary, Powerbox Design (collectively, “Powerbox”, now merged to form Bel Power Europe S.r.l.). The acquisitions of GigaCom, Fibreco and Powerbox may hereafter be referred to collectively as either the “2012 Acquisitions” or the “2012 Acquired Companies”.

	On March 29, 2013, the Company completed its acquisition of 100% of the issued and outstanding capital stock of Transpower Technologies (HK) Limited (“Transpower”) and certain other tangible and intangible assets related to the Transpower magnetics business of TE Connectivity (“TE”). These operations are now doing business as TRP Connector (“TRP”). On August 20, 2013, the Company completed its acquisition of 100% of the issued and outstanding capital stock of Array Connector Corporation (“Array”). The acquisitions of TRP and Array may hereafter be referred to collectively as either the “2013 Acquisitions” or the “2013 Acquired Companies”.

	Accordingly, as of the respective acquisition dates, all of the assets acquired and liabilities assumed were recorded at their preliminary fair values and the Company’s consolidated results of operations for the years ended December 31, 2013 and 2012 include the operating results of the acquired companies from their respective acquisition dates through the respective period end dates. The accompanying consolidated balance sheet as of December 31, 2012 have been restated to reflect the acquisition-date fair values related to property, plant and equipment, intangible assets and various other balance sheet accounts of the 2012 Acquired Companies as further outlined in Note 2 to the consolidated financial statements contained in this Annual Report. The consolidated statements of operations, stockholders’ equity and cash flows for the year ended December 31, 2012 reflect immaterial measurement period adjustments related to the 2012 Acquisitions.

	PRINCIPLES OF CONSOLIDATION - The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, including businesses acquired since their respective dates of acquisition. All intercompany transactions and balances have been eliminated.

	USE OF ESTIMATES - The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, the Company evaluates its estimates, including but not limited to those related to product returns, bad debts, inventories, goodwill, intangible assets, investments, Supplemental Executive Retirement Plan (“SERP”) expense, income taxes, contingencies and litigation. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

	CASH EQUIVALENTS - Cash equivalents include short-term investments in money market funds and certificates of deposit with an original maturity of three months or less when purchased.

	ALLOWANCE FOR DOUBTFUL ACCOUNTS - The Company maintains allowances for doubtful accounts for estimated losses from the inability of its customers to make required payments. The Company determines its allowances by both specific identification of customer accounts where appropriate and the application of historical loss experience to non-specific accounts. As of December 31, 2013 and 2012, the Company had an allowance for doubtful accounts of $0.9 million and $0.7 million, respectively.

	MARKETABLE SECURITIES - The Company generally classifies its equity securities as “available for sale” and, accordingly, reflects unrealized gains and losses, net of deferred income taxes, as a component of accumulated other comprehensive income (loss). The Company periodically reviews its marketable securities and determines whether the investments are other-than-temporarily impaired. If the investments are deemed to be other-than-temporarily impaired, the investments are written down to their then current fair market value. The fair values of marketable securities are based on quoted market prices. Realized gains or losses from the sale of marketable securities are based on the specific identification method. During the years ended December 31, 2013, 2012 and 2011, the Company recorded net realized gains (losses) on sales of investments in the amount of $0.1 million, ($0.1) million and $0.1 million, respectively, and an other-than-temporary impairment charge of $0.8 million during the year ended December 31, 2012.

	BUSINESS COMBINATIONS – The Company accounts for business combinations by recognizing the assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree at the acquisition date, measured at their fair values as of that date, with limited exceptions specified in the accounting literature. Acquisition-related costs, including restructuring costs, are recognized separately from the acquisition and will generally be expensed as incurred.

	EFFECTS OF FOREIGN CURRENCY - Most of the Company’s significant expenses, including raw materials, labor and manufacturing expenses, are incurred primarily in U.S. Dollars or the Chinese Renminbi, and to a lesser extent in British Pounds and Mexican Pesos. The Chinese Renminbi appreciated by approximately 2.0% in 2013 as compared to 2012. Future appreciation of the Renminbi would result in the Company’s incurring higher costs for all expenses incurred in the PRC. The Company's European entities, whose functional currencies are Euros, British Pounds and Czech Korunas, enter into transactions which include sales denominated principally in Euros, British Pounds and various other European currencies, and purchases that are denominated principally in U.S. Dollars and British Pounds. Such transactions resulted in net realized and unrealized currency exchange (losses) gains of ($0.6) million and $0.6 million for the years ended December 31, 2013 and 2012, respectively, which were included in net earnings. Realized and unrealized currency transaction losses during the year ended December 31, 2011 were not material. The functional currency for some foreign operations is the local currency. Assets and liabilities of foreign operations are translated at exchange rates as of the balance sheet date, and income, expense and cash flow items are translated at the average exchange rate for the applicable period. Translation adjustments are recorded in other comprehensive income. The U.S. Dollar is used as the functional currency for certain foreign operations that conduct their business in U.S. Dollars. Translation of subsidiaries’ foreign currency financial statements into U.S. dollars resulted in translation gains (losses) of $1.0 million, $0.3 million and ($0.2) million for the years ended December 31, 2013, 2012 and 2011, respectively, which are included in accumulated other comprehensive income (loss).

	CONCENTRATION OF CREDIT RISK - Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of accounts receivable and temporary cash investments. The Company grants credit to customers that are primarily original equipment manufacturers and to subcontractors of original equipment manufacturers based on an evaluation of the customer’s financial condition, without requiring collateral. Exposure to losses on receivables is principally dependent on each customer’s financial condition. The Company controls its exposure to credit risk through credit approvals, credit limits and monitoring procedures and establishes allowances for anticipated losses. See Note 12 of notes to the Company’s consolidated financial statements for disclosures regarding significant customers.

	The Company places its temporary cash investments with quality financial institutions and commercial issuers of short-term paper and, by policy, limits the amount of credit exposure in any one financial instrument.

	INVENTORIES - Inventories are stated at the lower of weighted-average cost or market.

	REVENUE RECOGNITION – Revenue is recognized when the product has been delivered and title and risk of loss has passed to the customer, collection of the resulting receivable is deemed reasonably assured by management, persuasive evidence of an arrangement exists and the sales price is fixed and determinable. Substantially all of the Company's shipments are FCA (free carrier), which provides for title to pass upon delivery to the customer's freight carrier. Some product is shipped DDP/DDU with title passing when the product arrives at the customer's dock. DDP is defined as Delivered Duty Paid by the Company and DDU is Delivered Duty Unpaid by the Company.

	For certain customers, the Company provides consigned inventory, either at the customer’s facility or at a third-party warehouse. Sales of consigned inventory are recorded when the customer withdraws inventory from consignment.

	The Company typically has a twelve-month warranty policy for workmanship defects. As the Company has not historically had significant warranty claims, no general reserves for warranties have been established. The Company is not contractually obligated to accept returns except for defective product or in instances where the product does not meet the Company’s product specifications. However, the Company may permit its customers to return product for other reasons. In these instances, the Company would generally require a significant cancellation penalty payment by the customer. The Company estimates such returns, where applicable, based upon management's evaluation of historical experience, market acceptance of products produced and known negotiations with customers. Such estimates are deducted from sales and provided for at the time revenue is recognized.

	FINITE-LIVED INTANGIBLE ASSETS – Intangible assets with finite lives are stated at cost less accumulated amortization. Amortization is calculated using the straight-line method over the estimated useful life of the asset.

	GOODWILL AND OTHER INDEFINITE-LIVED INTANGIBLE ASSETS – The Company evaluates its goodwill and other indefinite-lived intangible assets for impairment annually as of October 1 or more frequently if impairment indicators arise in accordance with Accounting Standards Codification (“ASC”) Topic 350, “Intangibles – Goodwill and Other”.

	The Company tests goodwill for impairment using a fair value approach at the reporting unit level. A reporting unit is an operating segment or one level below an operating segment for which discrete financial information is available and reviewed regularly by management. Assets and liabilities of the Company have been assigned to the reporting units to the extent they are employed in or are considered a liability related to the operations of the reporting unit and are considered in determining the fair value of the reporting unit. Reporting units with similar economic characteristics are aggregated for purposes of the goodwill impairment test.

	The goodwill impairment test is a two-step process. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. The second step of the goodwill impairment test, used to measure the amount of impairment loss, compares the implied fair value of goodwill associated with each reporting unit with the carrying amount of that goodwill. If the carrying amount of goodwill associated with a reporting unit exceeds the implied fair value of that goodwill, an impairment loss shall be recognized in an amount equal to that excess. No impairment was recognized as a result of the October 1, 2013 and 2012 testing. See Note 4 of the consolidated financial statements.

	The Company tests indefinite-lived intangible assets for impairment using the relief-from-royalty method (a form of the income approach). No impairment was recognized as a result of the October 1, 2013 testing. See Note 4 of the consolidated financial statements.

	DEPRECIATION - Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated primarily using the straight-line method over the estimated useful life of the asset. The estimated useful lives primarily range from 2 to 39 years for buildings and leasehold improvements, and from 1 to 13 years for machinery and equipment.

	INCOME TAXES - The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

	The Company records net deferred tax assets to the extent it believes these assets will more-likely-than-not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. The Company has established a valuation allowance for deferred tax assets that are not likely to be realized. In the event the Company were to determine that it would be able to realize its deferred income tax assets in the future in excess of its net recorded amount, the Company would make an adjustment to the valuation allowance which would reduce the provision for income taxes.

	The Company establishes reserves for tax contingencies when, despite the belief that the Company’s tax return positions are fully supported, it is probable that certain positions may be challenged and may not be fully sustained. The tax contingency reserves are analyzed on a quarterly basis and adjusted based upon changes in facts and circumstances, such as the conclusion of federal and state audits, expiration of the statute of limitations for the assessment of tax, case law and emerging legislation. The Company’s effective tax rate includes the effect of tax contingency reserves and changes to the reserves as considered appropriate by management.

	EARNINGS PER SHARE – The Company utilizes the two-class method to report its earnings per share. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock according to dividends declared and participation rights in undistributed earnings. The Company’s Certificate of Incorporation, as amended, states that Class B common shares are entitled to dividends at least 5% greater than dividends paid to Class A common shares, resulting in the two-class method of computing earnings per share. In computing earnings per share, the Company has allocated dividends declared to Class A and Class B based on amounts actually declared for each class of stock and 5% more of the undistributed earnings have been allocated to Class B shares than to the Class A shares on a per share basis. Basic earnings per common share are computed by dividing net earnings by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share, for each class of common stock, are computed by dividing net earnings by the weighted-average number of common shares and potential common shares outstanding during the period. There were no potential common shares outstanding during the years ended December 31, 2013, 2012 or 2011 which would have had a dilutive effect on earnings per share.

	The earnings and weighted average shares outstanding used in the computation of basic and diluted earnings per share are as follows (dollars in thousands, except share and per share data):

			2013			2012			2011
	Numerator:
	Net earnings		$	15,908		$	2,373		$	3,764
	Less Dividends declared:
Class A			522			522			522
Class B			2,576			2,697			2,690
Undistributed earnings (loss)		$	12,810		$	(846	)	$	552

Undistributed earnings (loss) allocation - basic and diluted:
Class A undistributed earnings (loss)		$	2,346		$	(150	)	$	98
Class B undistributed earnings (loss)			10,464			(696	)		454
Total undistributed earnings (loss)		$	12,810		$	(846	)	$	552

Net earnings allocation - basic and diluted:
Class A net earnings		$	2,868		$	372		$	620
Class B net earnings			13,040			2,001			3,144
Net earnings		$	15,908		$	2,373		$	3,764


Denominator:
Weighted average shares outstanding:
Class A - basic and diluted			2,174,912			2,174,912			2,174,912
Class B - basic and diluted			9,239,646			9,624,578			9,597,661

Earnings per share:
Class A - basic and diluted		$	1.32		$	0.17		$	0.28
Class B - basic and diluted		$	1.41		$	0.21		$	0.33



RESEARCH AND DEVELOPMENT (“R&D”) - The Company’s engineering groups are strategically located around the world to facilitate communication with and access to customers’ engineering personnel. This collaborative approach enables partnerships with customers for technical development efforts. On occasion, Bel executes non-disclosure agreements with customers to help develop proprietary, next generation products destined for rapid deployment. Research and development costs are expensed as incurred, and are included in cost of sales. Generally, research and development is performed internally for the benefit of the Company. Research and development costs include salaries, building maintenance and utilities, rents, materials, administration costs and miscellaneous other items. Research and development expenses for the years ended December 31, 2013, 2012 and 2011 amounted to $14.1 million, $12.4 million and $12.0 million, respectively, and are included in cost of sales in the accompanying consolidated statements of operations. The increase in 2013 R&D resulted primarily from the inclusion of results of the 2013 Acquired Companies and a full year of the 2012 Acquired Companies.

EVALUATION OF LONG-LIVED ASSETS – Property, plant and equipment represent an important component of the Company’s total assets. The Company depreciates its property, plant and equipment on a straight-line basis over the estimated useful lives of the assets. Management reviews long-lived assets for potential impairment whenever significant events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment exists when the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the estimated undiscounted cash flows expected to result from the use and eventual disposition of the asset. If an impairment exists, the resulting writedown would be the difference between fair market value of the long-lived asset and the related net book value. In connection with the closure of its Vinita, Oklahoma manufacturing facility, the Company recorded $1.4 million of impairment charges related to property, plant and equipment during the year ended December 31, 2012. Of this amount, $1.0 million related to the carrying value of the building and land, which the Company donated to a local university in 2012. The Company also recorded $0.3 million in asset writedowns related to property, plant and equipment damaged by Hurricane Sandy at its Jersey City, New Jersey and Inwood, New York facilities in 2012.

FAIR VALUE MEASUREMENTS - The Company utilizes the accounting guidance for fair value measurements and disclosures for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis or on a nonrecurring basis during the reporting period. The fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based upon the best use of the asset or liability at the measurement date. The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability. The accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers are defined as follows:

Level 1 - Observable inputs such as quoted market prices in active markets

Level 2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable

Level 3 - Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions

For financial instruments such as cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and notes payable, the carrying amount approximates fair value because of the short maturities of such instruments. See Note 5 for additional disclosures related to fair value measurements.

NEW FINANCIAL ACCOUNTING STANDARDS

Accounting Standards Update No. 2012-02 – Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment (“ASU No. 2012-02”)

ASU No. 2012-02 amends ASU No. 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment, and permits an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles - Goodwill and Other - General Intangibles Other than Goodwill. The amendments became effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of ASU No. 2012-02 did not have any impact on the Company’s financial position or results of operations.

Accounting Standards Update No. 2013-02 – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU No. 2013-02”)

ASU No. 2013-02 requires disclosure of amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present either on the face of the consolidated statements of operations or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net earnings but only if the amount reclassified is required to be reclassified to net earnings in its entirety in the same reporting period. For amounts not reclassified in their entirety to net earnings, an entity is required to cross-reference to other disclosures that provide additional detail about those amounts. ASU No. 2013-02 became effective prospectively for the Company for annual and interim periods beginning January 1, 2013. The adoption of ASU No. 2013-02 did not have a material effect on the Company’s consolidated financial statements.

Accounting Standards Update No. 2013-11 – Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (“ASU No. 2013-11”)

ASU No. 2013-11 provides guidance on financial statement presentation of an unrecognized tax benefit when a net operating loss (“NOL”) carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforwards in the same tax jurisdiction as of the reporting date. The guidance in ASU No. 2013-11 is effective for interim and annual periods beginning after December 15, 2013. The Company does not expect the adoption of this ASU to have a material impact on the Company’s results of operations, financial condition or cash flows.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	Dec. 31, 2013
ACQUISITIONS [Abstract]	'
ACQUISITIONS	'
	2.	ACQUISITIONS

	2013 Acquisitions:

	On March 29, 2013, the Company completed its acquisition of TRP for $21.0 million, net of cash acquired. The Company’s purchase of TRP consisted of the integrated connector module (“ICM”) family of products, including RJ45, 10/100 Gigabit, 10G, PoE/PoE+, MRJ21 and RJ.5, a line of modules for smart-grid applications, and discrete magnetics.

	On August 20, 2013, the Company completed its acquisition of Array, a manufacturer of aerospace and mil-spec connector products based in Miami, Florida, for $10.0 million in cash. The acquisition of Array expands the Company’s portfolio of connector products that can be offered to the combined customer base, and provides an opportunity to sell other products that Bel manufactures to Array’s customers. Array has become part of Bel’s Cinch Connector business.

	During the years ended December 31, 2013 and 2012, the Company incurred $0.7 million and $0.5 million, respectively, of acquisition-related costs associated with the 2013 Acquisitions. These costs are included in selling, general and administrative expense in the accompanying consolidated statements of operations for the year ended December 31, 2013 and 2012.

	While the initial accounting related to the acquisitions of TRP and Array is not complete as of the filing date of this Annual Report on Form 10-K, the following table depicts the Company’s current estimate of the respective acquisition date fair values of the consideration paid and identifiable net assets acquired (in thousands):

			TRP											Array									2013 Acquisitions
							Measurement				March 29,						Measurement			August 20,			Acquisition-Date
			March 29,				Period				2013			August 20,			Period			2013			Fair Values
			2013				Adjustments				(As adjusted)			2013			Adjustments			(As adjusted)			(As adjusted)
	Cash		$	8,388			$	(29	)		$	8,359		$	-		$	-		$	-		$	8,359
	Accounts receivable			11,580				(39	)			11,541			994			-			994			12,535
	Inventories			6,258				1,097				7,355			2,588			(1,595	)		993			8,348
	Other current assets			1,953				(181	)			1,772			83			345			428			2,200
	Property, plant and equipment			4,693				1,097				5,790			2,285			1,225			3,510			9,300
	Intangible assets			-				6,110				6,110			-			1,470			1,470			7,580
	Other assets			1,151				84				1,235			84			1,663			1,747			2,982
	Total identifiable assets			34,023				8,139				42,162			6,034			3,108			9,142			51,304

	Accounts payable			(8,565	)			331				(8,234	)		(677	)		1			(676	)		(8,910	)
	Accrued expenses			(4,003	)			(219	)			(4,222	)		(206	)		(79	)		(285	)		(4,507	)
	Other current liabilities			(25	)			(791	)			(816	)		(214	)		214			-			(816	)
	Noncurrent liabilities			-				(586	)			(586	)		(643	)		(1,105	)		(1,748	)		(2,334	)
	Total liabilities assumed			(12,593	)			(1,265	)			(13,858	)		(1,740	)		(969	)		(2,709	)		(16,567	)
	Net identifiable assets acquired			21,430				6,874				28,304			4,294			2,139			6,433			34,737
	Goodwill			8,278				(7,234	)			1,044			5,666			(2,094	)		3,572			4,616
	Net assets acquired		$	29,708			$	(360	)		$	29,348		$	9,960		$	45		$	10,005		$	39,353


	Cash paid		$	22,400			$	6,948			$	29,348		$	9,960		$	45		$	10,005		$	39,353
	Assumption of severance payment			109				(109	)			-			-			-			-			-
	Fair value of consideration
	transferred			22,509				6,839				29,348			9,960			45			10,005			39,353
	Deferred consideration			7,199				(7,199	)			-			-			-			-			-
	Total consideration paid		$	29,708			$	(360	)		$	29,348		$	9,960		$	45		$	10,005		$	39,353

	The measurement period adjustments noted above primarily relate to adjustments to fair value based on the preliminary appraisals on inventory, property, plant and equipment, and intangible assets. Various other asset and liability accounts had measurement period adjustments related to deferred taxes.

	The preliminary fair value of identifiable intangible assets related to the 2013 Acquired Companies is shown in the table below (dollars in thousands). For those intangible assets with finite lives, the acquisition-date fair values will be amortized over their respective estimated future lives utilizing the straight-line method.

		Weighted-Average Life		Acquisition-Date Fair Value
	Trademarks	Indefinite		$	40
	Technology	22 years			1,540
	Customer relationships	17.5 years			5,840
	Non-compete agreements	2 years			160
	Total identifiable intangible assets acquired			$	7,580

	The results of operations of the 2013 Acquired Companies have been included in the Company’s consolidated financial statements for the period subsequent to their respective acquisition dates. During the year ended December 31, 2013, the 2013 Acquired Companies contributed $68.6 million of revenue and $9.2 million of net earnings to the Company’s consolidated financial results.

	The unaudited pro forma information below presents the combined operating results of the Company and the 2013 Acquired Companies. The unaudited pro forma results are presented for illustrative purposes only. They do not reflect the realization of any potential cost savings, or any related integration costs. Certain cost savings may result from the 2013 Acquisitions; however, there can be no assurance that these cost savings will be achieved. These pro forma results do not purport to be indicative of the results that would have actually been obtained if the 2013 Acquisitions had occurred as of January 1, 2012, nor is the pro forma data intended to be a projection of results that may be obtained in the future. The following unaudited pro forma consolidated results of operations assume that the acquisitions of the 2013 Acquired Companies were completed as of January 1, 2012. The pro forma results noted below for 2012 also include the effects of the 2012 Acquisitions discussed below. The 2013 unaudited pro forma net earnings were adjusted to exclude $0.9 million ($0.6 million after tax)of acquisition-related costs incurred in 2013 and $0.4 million ($0.4 million after tax) of nonrecurring expense related to the fair value adjustments to acquisition-date inventory. The 2012 unaudited pro forma net earnings were adjusted to include these charges (dollars in thousands except per share data):

			Year Ended December 31,
			2013				2012

	Revenue		$	374,153			$	376,921
	Net earnings			17,774				8,800
	Earnings per Class A common share - basic and diluted			1.48				0.69
Earnings per Class B common share - basic and diluted			1.58				0.76


2012 Acquisitions:

On March 9, 2012, the Company completed its acquisition of 100% of the issued and outstanding capital stock of GigaCom with a cash payment of $2.7 million (£1.7 million). GigaCom, located in Gothenburg, Sweden, is a supplier of expanded beam fiber optic technology. GigaCom has become part of Bel’s Cinch Connector business. Management believes that GigaCom’s offering of expanded beam fiber optic (“EBOSA®”) products will enhance the Company’s position within the growing aerospace and military markets.

On July 31, 2012, the Company completed its acquisition of 100% of the issued and outstanding capital stock of Fibreco with a cash payment, net of $2.7 million of cash acquired, of $13.7 million (£8.7 million). Fibreco, located in the United Kingdom, is a supplier of a broad range of expanded beam fiber optic components for use in military communications, outside broadcast and offshore exploration applications. Fibreco has become part of Bel’s interconnect product group under the Cinch Connector business. Management believes that the addition of Fibreco’s fiber optic-based product line to Cinch’s broad range of copper-based products will increase Cinch’s presence in emerging fiber applications within the military, aerospace and industrial markets. In addition, management believes the acquisition provides access to a range of customers for the recently acquired GigaCom EBOSA® product.

On September 12, 2012, the Company completed its acquisition of 100% of the issued and outstanding capital stock of Powerbox, now known as Bel Power Europe, with a cash payment, net of $0.2 million of cash acquired, of $3.0 million. The Company also granted 30,000 restricted shares of the Company’s Class B common stock in connection with this acquisition. Compensation expense equal to the grant date fair value of these restricted shares of $0.6 million is being recorded ratably through September 2014. Bel Power Europe, located near Milan, Italy, develops high-power AC-DC power conversion solutions targeted at the broadcasting market. The acquisition of Bel Power Europe will allow Bel to expand its portfolio of power product offerings to include AC-DC products and will also establish a European design center located close to several of Bel’s existing customers.

During the years ended December 31, 2013 and 2012, the Company incurred $0.2 million and $0.8 million of acquisition-related costs relating to the 2012 acquisitions. These costs are included in selling, general and administrative expense in the accompanying consolidated statements of operations for the year ended December 31, 2012.

During the year ended December 31, 2012, the Company completed the purchase accounting related to the GigaCom and Fibreco acquisitions. During the third quarter of 2013, the Company completed the purchase accounting related to its acquisition of Bel Power Europe. The following table reflects the finalized acquisition date fair values of the consideration transferred and identifiable net assets acquired related to the 2012 acquisitions (in thousands):

						Measurement				Acquisition-Date
		Acquisition-Date				Period				Fair Values
		Fair Values				Adjustments				(As finalized)
Cash and cash equivalents		$	2,991			$	-			$	2,991
Accounts receivable			3,750				3				3,753
Inventories			1,061				(16	)			1,045
Other current assets			90				-				90
Property, plant and equipment			502				263				765
Intangible assets			30				11,626				11,656
Total identifiable assets			8,424				11,876				20,300

Accounts payable			(1,702	)			-				(1,702	)
Accrued expenses			(1,736	)			-				(1,736	)
Notes payable			(216	)			-				(216	)
Income taxes payable			(264	)			(60	)			(324	)
Deferred income tax liability, current			(70	)			-				(70	)
Deferred income tax liability, noncurrent			-				(2,700	)			(2,700	)
Other long-term liabilities			(216	)			-				(216	)
Total liabilities assumed			(4,204	)			(2,760	)			(6,964	)
Net identifiable assets acquired			4,220				9,116				13,336
Goodwill			17,965				(8,900	)			9,065
Net assets acquired		$	22,185			$	216			$	22,401


Cash paid		$	22,138				263			$	22,401
Deferred consideration			47				(47	)			-
Fair value of consideration transferred		$	22,185			$	216			$	22,401



The fair value of identifiable intangible assets related to the 2012 Acquired Companies is shown in the table below (dollars in thousands). For those intangible assets with finite lives, the acquisition-date fair values will be amortized over their respective estimated future lives utilizing the straight-line method.

	Weighted-Average Life		Acquisition-Date Fair Value
Trademarks	Indefinite		$	1,264
Technology	20 years			6,542
Customer relationships	16 years			3,292
Non-compete agreements	2 years			558
Total identifiable intangible assets acquired			$	11,656


The results of operations of the 2012 Acquired Companies have been included in the Company’s consolidated financial statements for the periods subsequent to their respective acquisition dates. During the years ended December 31, 2013 and 2012, Fibreco and Bel Power Europe contributed combined revenues of $10.7 million and $3.1 million, respectively, and combined net earnings of $1.0 million and $0.2 million, respectively, to the Company’s consolidated financial results. The acquisition of GigaCom has contributed to Bel’s research and development efforts, and its technology has been incorporated into products now being sold by Fibreco. GigaCom incurred expenses, primarily related to research and development, of $1.0 million and $0.6 million during the years ended December 31, 2013 and 2012, respectively.

RESTRUCTURING_ACTIVITIES

RESTRUCTURING ACTIVITIES	12 Months Ended
RESTRUCTURING ACTIVITIES	Dec. 31, 2013
RESTRUCTURING ACTIVITIES [Abstract]	'
RESTRUCTURING ACTIVITIES	'
	3.	RESTRUCTURING ACTIVITIES

	During 2012, Bel initiated the closure of its Cinch North American manufacturing facility in Vinita, Oklahoma, and transition of the operations to Reynosa, Mexico and a new facility in McAllen, Texas. The Company accrued the full amount of termination benefits related to the Vinita, Oklahoma employees during 2012, as noted in the table below. During December 2012, the Company donated the Vinita building and land to a local university, and recorded a $1.0 million loss on disposal related to this donation. The Company also recorded a $0.4 million impairment on certain equipment at the Vinita facility. These amounts are classified as restructuring charges in the accompanying 2012 consolidated statement of operations.

	In addition to the closure of the Vinita, Oklahoma facility, the Company implemented other overhead cost reductions during 2012 and 2013 which contributed to the severance costs noted in the table below.

	Activity and liability balances related to restructuring costs for the years ended December 31, 2012 and 2013 are as follows:

					2012							2013
			Liability at				Cash Payments			Liability at				Cash Payments			Liability at
			December 31,		New		and Other			December 31,		New		and Other			December 31,
			2011		Charges		Settlements			2012		Charges		Settlements			2013
	Severance costs		$	-	$	3,227	$	(3,105	)	$	122	$	1,239	$	(1,361	)	$	-
	Transportation of equipment			-		528		(528	)		-		100		(100	)		-
	Set-up costs			-		71		(71	)		-		-		-			-
	Impairment/loss on disposal of assets related to restructuring			-		1,389		(1,389	)		-		-		-			-
	Other restructuring costs			-		30		(30	)		-		48		(48	)		-
	Total		$	-	$	5,245	$	(5,123	)	$	122	$	1,387	$	(1,509	)	$	-

	During the year ended December 31, 2011, the Company recorded $0.3 million in restructuring charges related primarily to severance costs associated with the reorganization of Cinch operations in the U.K. The Company also settled its remaining lease obligation related to the Westborough, Massachusetts facility during 2011, which resulted in an immaterial gain.

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS	Dec. 31, 2013
GOODWILL AND OTHER INTANGIBLE ASSETS [Abstract]	'
GOODWILL AND OTHER INTANGIBLE ASSETS	'
	4.	GOODWILL AND OTHER INTANGIBLE ASSETS

	Goodwill represents the excess of the purchase price and related acquisition costs over the fair value assigned to the net tangible and other intangible assets acquired in a business acquisition.

	Other intangible assets include patents, technology, license agreements, supply agreements, non-compete agreements and trademarks. Amounts assigned to these intangible assets have been determined by management. Management considered a number of factors in determining the allocations, including valuations and independent appraisals. Trademarks have indefinite lives and are reviewed for impairment on an annual basis. Other intangible assets, excluding trademarks, are being amortized over 1 to 20 years.

	The changes in the carrying value of goodwill classified by reportable operating segment for the years ended December 31, 2013 and 2012 are as follows (dollars in thousands):

			Total			Asia			North America			Europe

	Balance at January 1, 2012:
	Goodwill, gross			31,104			12,875			15,293			2,936
	Accumulated impairment charges			(26,941	)		(12,875	)		(14,066	)		-
	Goodwill, net			4,163			-			1,227			2,936

	Goodwill allocation related to acquisition			9,065			-			-			9,065
	Foreign currency translation			331			-			-			331

	Balance at December 31, 2012:
	Goodwill, gross			40,500			12,875			15,293			12,332
	Accumulated impairment charges			(26,941	)		(12,875	)		(14,066	)		-
	Goodwill, net		$	13,559		$	-		$	1,227		$	12,332

	Goodwill allocation related to acquisition			4,616			1,044			3,572			-
	Foreign currency translation			185			58			-			127

	Balance at December 31, 2013:
	Goodwill, gross			45,301			13,977			18,865			12,459
	Accumulated impairment charges			(26,941	)		(12,875	)		(14,066	)		-
	Goodwill, net		$	18,360		$	1,102		$	4,799		$	12,459


	During the year ended December 31, 2013, the Company recorded $4.6 million of additional goodwill related to the 2013 Acquisitions. The goodwill related to the acquisition of TRP was assigned to the Company’s Asia operating segment and the goodwill related to the acquisition of Array was assigned to the Company’s North America operating segment. During the year ended December 31, 2012, the Company recorded $9.1 million of additional goodwill in connection with the 2012 Acquisitions. The goodwill related to the 2012 Acquired Companies was assigned to the Company’s Europe operating segment. The Company completed its annual goodwill impairment test during the fourth quarter of 2013, noting no impairment. Management determined that the fair value of the goodwill at December 31, 2013 exceeded its carrying value and that no impairment existed as of that date.

	The Company tests indefinite-lived intangible assets for impairment using a fair value approach, the relief-from-royalty method (a form of the income approach) . At December 31, 2013, the Company’s indefinite-lived intangible assets related to the trademarks acquired in the Cinch and Fibreco acquisitions. The Company completed its annual indefinite-lived intangible assets impairment test during the fourth quarter of 2013, noting no impairment. Management has concluded that the fair value of these trademarks exceeded the related carrying values at December 31, 2013 and that no impairment existed as of that date.

	The components of intangible assets other than goodwill are as follows (dollars in thousands):

			31-Dec-13									31-Dec-12
			Gross Carrying			Accumulated			Net Carrying			Gross Carrying		Accumulated		Net Carrying
			Amount			Amortization			Amount			Amount		Amortization		Amount

	Patents, licenses and technology		$	11,919		$	1,864		$	10,055		$	8,900	$	873	$	8,027
	Customer relationships			11,923			1,191			10,732			5,977		566		5,411
	Non-compete agreements			787			483			304			613		157		456
	Trademarks			8,381			-			8,381			8,297		-		8,297

			$	33,010		$	3,538		$	29,472		$	23,787	$	1,596	$	22,191



	During 2013, the Company paid $1.3 million and received $0.3 million associated with licensing agreements entered into with Radiall SA. The agreements cover the parties’ respective technologies for EBOSA® fibre optic termini and the EPX® connector range. The $1.3 million paid by the Company is reflected as an intangible asset and the $0.3 million received by the Company is included in accrued expenses and other long-term liabilities on the accompanying consolidated balance sheet at December 31, 2013. Each will be amortized over the life of the respective agreement of 20 years.

	During the years ended December 31, 2013 and 2012, the Company recorded $7.6 million and $11.7 million, respectively, of various intangible assets in connection with the recent acquisitions. A listing of intangible assets acquired with the 2012 and 2013 Acquired Companies and the related weighted-average lives of those assets is detailed in Note 2. Amortization expense was $1.9 million, $0.8 million and $0.4 million for the years ended December 31, 2013, 2012 and 2011, respectively.

	Estimated amortization expense for intangible assets for the next five years is as follows (dollars in thousands):

	Year Ending		Estimated
	December 31,		Amortization Expense

	2014		$	2,198
	2015			1,668
	2016			1,509
2017			1,509
2018			1,506

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Dec. 31, 2013
FAIR VALUE MEASUREMENTS [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	5.	FAIR VALUE MEASUREMENTS

	As of December 31, 2013 and 2012, the Company held certain financial assets that are measured at fair value on a recurring basis. These consisted of securities that are among the Company’s investments in a rabbi trust which are intended to fund the Company’s Supplemental Executive Retirement Plan (“SERP”) obligations, and other marketable securities described below. The securities that are held in the rabbi trust are categorized as available-for-sale securities and are included as other assets in the accompanying consolidated balance sheets at December 31, 2013 and 2012. The gross unrealized gains associated with the investments held in the rabbi trust were $0.4 million at each of December 31, 2013 and December 31, 2012. Such unrealized gains are included, net of tax, in accumulated other comprehensive income.

	As of December 31, 2013 and December 31, 2012, the Company had marketable securities with a combined fair value of less than $0.1 million at each date, and gross unrealized gains of less than $0.1 million at each date. Such unrealized gains are included, net of tax, in accumulated other comprehensive income. The fair value of the equity securities is determined based on quoted market prices in public markets and is categorized as Level 1. The Company does not have any financial assets measured at fair value on a recurring basis categorized as Level 3, and there were no transfers in or out of Level 1, Level 2 or Level 3 during 2013 or 2012. There were no changes to the Company’s valuation techniques used to measure asset fair values on a recurring or nonrecurring basis during 2013.

	The following table sets forth by level, within the fair value hierarchy, the Company’s financial assets accounted for at fair value on a recurring basis as of December 31, 2013 and 2012 (dollars in thousands).

					Assets at Fair Value Using
			Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	As of December 31, 2013
	Available-for-sale securities:
	Investments held in rabbi trust		$	3,313	$	3,313	$	-	$	-
	Marketable securities			3		3		-		-
	Total		$	3,316	$	3,316	$	-	$	-

	As of December 31, 2012
	Available-for-sale securities:
	Investments held in rabbi trust		$	6,014	$	6,014	$	-	$	-
	Marketable securities			2		2		-		-
	Total		$	6,016	$	6,016	$	-	$	-



	There were no financial assets accounted for at fair value on a nonrecurring basis as of December 31, 2013 or 2012.

	The Company has other financial instruments, such as cash and cash equivalents, accounts receivable, restricted cash, accounts payable, accrued expenses and notes payable, which are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature. The Company did not have any other financial liabilities within the scope of the fair value disclosure requirements as of December 31, 2013.

	Nonfinancial assets and liabilities, such as goodwill, indefinite-lived intangible assets and long-lived assets, are accounted for at fair value on a nonrecurring basis. These items are tested for impairment upon the occurrence of a triggering event or in the case of goodwill, on at least an annual basis. The Company performed its annual impairment tests related to its goodwill and indefinite-lived intangible assets during the fourth quarter of 2013. These valuations indicated that the fair value of the Company’s aggregated reporting units and indefinite-live intangible assets exceeded the respective carrying values as of the testing date and the Company has concluded that no impairment exists at December 31, 2013.

OTHER_ASSETS

OTHER ASSETS	12 Months Ended
	Dec. 31, 2013
OTHER ASSETS [Abstract]	'
OTHER ASSETS	'
	6.	OTHER ASSETS

	At December 31, 2013 and 2012, the Company has obligations of $10.8 million and $11.0 million, respectively, associated with its SERP. As a means of informally funding these obligations, the Company has invested in life insurance policies related to certain employees and marketable securities held in a rabbi trust. At December 31, 2013 and 2012, these assets had a combined fair value of $11.9 million and $11.1 million, respectively.

	Company-Owned Life Insurance

	Investments in company-owned life insurance policies (“COLI”) were made with the intention of utilizing them as a long-term funding source for the Company’s SERP obligations. However, the cash surrender value of the COLI does not represent a committed funding source for these obligations. Any proceeds from these policies are subject to claims from creditors. The fair market value of the COLI of $8.6 million and $5.1 million at December 31, 2013 and 2012, respectively, is included in other assets in the accompanying consolidated balance sheets. During 2013, the Company sold $2.8 million of other investments, as described below, and utilized the proceeds to purchase additional COLI policies. The volatility in global equity markets in recent years has also had a significant effect on the cash surrender value of the COLI policies. The Company recorded income (expense) to account for the increase (decrease) in cash surrender value in the amount of $0.7 million, $0.3 million and $(0.1) million during the years ended December 31, 2013, 2012 and 2011, respectively. These fluctuations in the cash surrender value were allocated between cost of sales and selling, general and administrative expenses on the consolidated statements of operations for the years ended December 31, 2013, 2012 and 2011. The allocation is consistent with the costs associated with the long-term employee benefit obligations that the COLI is intended to fund.

	Other Investments

	At December 31, 2013 and 2012, the Company held, in the aforementioned rabbi trust, available-for-sale investments at a cost of $2.9 million and $5.6 million, respectively. Together with the COLI described above, these investments are intended to fund the Company’s SERP obligations and are classified as other assets in the accompanying consolidated balance sheets. The Company monitors these investments for impairment on an ongoing basis. During 2013, the Company sold a portion of these investments for $2.8 million, realizing a gain on the sale of $0.1 million. At December 31, 2013 and 2012, the fair market value of these investments was $3.3 million and $6.0 million, respectively. The gross unrealized gain of $0.4 million at each of December 31, 2013 and 2012, respectively, has been included, net of tax, in accumulated other comprehensive income (loss).

INVENTORIES

INVENTORIES	12 Months Ended
INVENTORIES	Dec. 31, 2013
INVENTORIES [Abstract]	'
INVENTORIES	'
	7.	INVENTORIES

	The components of inventories are as follows (dollars in thousands):

			December 31,
			2013		2012
	Raw materials		$	29,428	$	26,157
	Work in progress			8,783		8,200
	Finished goods			31,808		20,567
			$	70,019	$	54,924

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	8.	PROPERTY, PLANT AND EQUIPMENT

	Property, plant and equipment consist of the following (dollars in thousands):

			December 31,
			2013			2012
	Land		$	3,229		$	3,234
	Buildings and improvements			25,216			23,579
	Machinery and equipment			82,420			70,384
	Construction in progress			4,042			2,340
	Assets held for sale			-			14
				114,907			99,551
	Accumulated depreciation			(74,011	)		(64,549	)
			$	40,896		$	35,002


	Depreciation expense for the years ended December 31, 2013, 2012 and 2011 was $10.5 million, $8.4 million and $8.0 million, respectively.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	9. INCOME TAXES

	At December 31, 2013 and 2012, the Company has approximately $2.2 million and $2.7 million, respectively, of liabilities for uncertain tax positions ($1.0 million and $0.5 million, respectively, included in income taxes payable and $1.2 million and $2.2 million, respectively, included in liability for uncertain tax positions) all of which, if recognized, would reduce the Company’s effective tax rate.

	The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is no longer subject to U.S. federal examinations by tax authorities for years before 2010 and for state examinations before 2007. Regarding foreign subsidiaries, the Company is no longer subject to examination by tax authorities for years before 2006 in Asia and generally 2006 in Europe. During September 2010 and April 2011, the Company was notified of an Internal Revenue Service (“IRS”) tax audit for the years ended December 31, 2004 through 2009. The Company settled the domestic and international audits with the IRS for an amount due to the IRS of $0.1 million, net of interest income paid by the IRS to the Company. Additionally, the Company’s wholly-owned subsidiary in Germany was subject to a tax audit for the tax years 2008 through 2010. This audit has been completed and resulted in a minimal tax assessment.

	As a result of the expiration of the statute of limitations for specific jurisdictions, it is reasonably possible that the related unrecognized benefits for tax positions taken regarding previously filed tax returns may change materially from those recorded as liabilities for uncertain tax positions in the Company’s consolidated financial statements at December 31, 2013. A total of $1.0 million of previously recorded liabilities for uncertain tax positions relates principally to the 2010 tax year. The statute of limitations related to these liabilities is scheduled to expire on September 15, 2014. Additionally, a total of $0.5 million and $2.6 million of previously recorded liabilities for uncertain tax positions, interest and penalties relating to the 2006 and 2009 tax years and the 2007 through 2009 tax years, respectively, were reversed during the year ended December 31, 2013 and 2012, respectively. This was offset in part by an increase in the liability for uncertain tax positions in the amount of $1.2 million during the year ended December 31, 2012.

	A reconciliation of the beginning and ending amount of the liability for uncertain tax positions is as follows (dollars in thousands):

			2013				2012				2011
	Liability for uncertain tax positions - January 1		$	2,711			$	4,132			$	3,835
	Additions based on tax positions
	related to the current year			28				1,221				297
	Settlement/expiration of statutes of limitations			(550	)			(2,642	)			-
	Liability for uncertain tax positions - December 31		$	2,189			$	2,711			$	4,132


	The Company’s policy is to recognize interest and penalties related to unrecognized tax benefits arising from uncertain tax positions as a component of the current provision for income taxes. During the years ended December 31, 2013 and 2011, the Company recognized an immaterial amount and approximately $0.2 million, respectively, in interest and penalties in the consolidated statements of operations. During the year ended December 31, 2012, the Company recognized a benefit of $0.5 million for the reversal of such interest and penalties. The Company has approximately $0.2 million accrued for the payment of interest and penalties at each of December 31, 2013 and 2012, which is included in both income taxes payable and liability for uncertain tax positions in the Company’s consolidated balance sheets.

	The Company’s total earnings (loss) before (benefit) provision for income taxes included earnings (loss) from domestic operations of $(1.2) million, $0.4 million and $9.6 million for 2013, 2012 and 2011, respectively, and earnings (loss) before (benefit) provision for income taxes from foreign operations of $16.3 million, $0.6 million and ($1.7) million for 2013, 2012 and 2011, respectively.

	The (benefit) provision for income taxes consists of the following (dollars in thousands):

			Years Ended December 31,
			2013				2012				2011
	Current:
	Federal		$	(1,099	)		$	(459	)		$	2,585
	Foreign			1,120				241				478
	State			113				76				362
				134				(142	)			3,425
	Deferred:
	Federal			(865	)			(807	)			599
	State			65				(58	)			102
	Foreign			(77	)			(369	)			(18	)
				(877	)			(1,234	)			683

			$	(743	)		$	(1,376	)		$	4,108


	A reconciliation of taxes on income computed at the U.S. federal statutory rate to amounts provided is as follows (dollars in thousands):

			Years Ended December 31,
			2013								2012							2011
			$					%			$				%			$				%
	Tax provision computed at the
	federal statutory rate		$	5,309				35	%		$	339			34	%		$	2,676			34	%
	Increase (decrease) in taxes resulting from:
	Different tax rates and permanent differences
	applicable to foreign operations			(4,677	)			(31	%)			(306	)		(31	%)			1,526			19	%

	Increase in (reversal of) liability for uncertain
	tax positions - net			(522	)			(3	%)			(1,421	)		(143	%)			297			4	%

	Utilization of research and development, solar and foreign
	tax credits			(1,049	)			(7	%)			-			0	%			(762	)		(10	%)

	State taxes, net of federal benefit			117				1	%			-			0	%			341			4	%

	Current year valuation allowance - U.S. segment			49				0	%			298			30	%			-			0	%

	Permanent differences applicable to U.S. operations,
	including qualified production activity credits,
SERP/COLI income, unrealized foreign exchange gains
and amortization of purchase accounting intangibles			(91	)			(1	%)			(260	)		(26	%)			44			1	%

Other			121				1	%			(26	)		(3	%)			(14	)		(0	%)
Tax (benefit) provision computed at the Company's
effective tax rate		$	(743	)			(5	%)		$	(1,376	)		(138	%)		$	4,108			52	%


The Company holds an offshore business license from the government of Macao. With this license, a Macao offshore company named Bel Fuse (Macao Commercial Offshore) Limited has been established to handle all of the Company’s sales to third-party customers in Asia. Sales by this company consist of products manufactured in the PRC. This company is not subject to Macao corporate profit taxes which are imposed at a tax rate of 12%. Additionally, the Company established TRP International, a China Business Trust (“CBT”), when it acquired the TRP group, as previously discussed. Sales by the CBT consists of products manufactured in the PRC and sold to third-party customers inside and outside Asia. The CBT is not subject to PRC income taxes, which are generally imposed at a tax rate of 25%.

As of December 31, 2013, the Company has gross foreign income tax net operating losses (“NOL”) of $2.7 million and capital loss carryforwards of $0.2 million which amount to a total of $0.6 million of deferred tax assets. The Company has established valuation allowances totaling $0.6 million against these deferred tax assets. In addition, the Company has gross federal and state income tax NOLs of $10.7 million, including $5.4 million of NOLs acquired from Array, which amount to $3.2 million of deferred tax assets; capital loss carryforwards of $1.0 million which amount to $0.3 million of deferred tax assets; and tax credit carryforwards of $2.2 million. The Company has established valuation allowances of $0.2 million, $0.3 million and $1.2 million, respectively, against these deferred tax assets. The foreign NOL's can be carried forward indefinitely, the NOL acquired from Array expires at various times during 2022 – 2031, the state NOL's expire at various times during 2014 – 2031 and the tax credit carryforwards expire at various times during 2025 - 2034.

Upon the acquisition of TRP, TRP had a deferred tax asset in the amount of $2.2 million arising from various timing differences related to depreciation and accrued expenses. Upon the acquisition of Array, Array had a deferred tax liability of $0.7 million arising from timing differences related to depreciation and a deferred tax asset of $0.9 million arising from the NOL acquired. In connection with the 2013 acquisitions, the Company was required to complete a preliminary fair market value report of property, plant and equipment and intangibles. As a result of that report, the Company established deferred tax liabilities at the date of acquisition in the amount of $0.6 million and $1.0 million respectively for TRP and Array acquisitions. At December 31, 2013, a net deferred tax asset of $2.0 million remains on the consolidated balance sheet.

The Company does not intend to make any election to step up the tax basis of the 2013 acquisitions to fair value under IRC Section 338(g) and 338(h).

Upon the acquisition of Fibreco, Fibreco had a deferred tax liability in the amount of $0.1 million arising from various timing differences. In connection with the 2012 Acquisitions, the Company was required to complete a fair market value report of property, plant and equipment and intangibles. As a result of that report, the Company established deferred tax liabilities at the date of acquisition in the amount of $1.7 million, $0.6 and $0.4 million, respectively for the Fibreco, GigaCom and Powerbox acquisitions. At December 31, 2013, a deferred tax liability of $2.4 million remains on the consolidated balance sheet.

The Company has made elections under Internal Revenue Code (“IRC”) Section 338(g) to step-up the tax basis of the 2012 Acquisitions to fair value. The elections made under Section 338(g) affect only the U.S. income taxes (not those of the foreign countries where the acquired entities were incorporated).

It is the Company’s intention to repatriate substantially all net income from its wholly owned PRC subsidiary, DG Transpower, a Chinese Limited Liability Company, to its direct Hong Kong parent Transpower Technologies (Hong Kong) Ltd. Applicable income and dividend withholding taxes have been reflected in the accompanying consolidated statements of operations for the year ended December 31, 2013. However, U.S. deferred taxes need not be provided under current U.S. tax law. Management’s intention is to permanently reinvest the majority of the remaining earnings of foreign subsidiaries in the expansion of its foreign operations. Unrepatriated earnings, upon which U.S. income taxes have not been accrued, are approximately $109 million at December 31, 2013. Such unrepatriated earnings are deemed by management to be permanently reinvested. The estimated federal income tax liability (net of estimated foreign tax credits) related to unrepatriated foreign earnings is $26 million under the current tax law.

Components of deferred income tax assets are as follows (dollars in thousands).

		December 31,
		2013				2012
		Tax Effect				Tax Effect
Deferred Tax Assets - current:
State tax credits		$	915			$	848
Reserves and accruals			2,020				1,334
Federal net operating loss carryforward			790				-
Other accruals			86				-
Valuation allowance			(816	)			(745	)
		$	2,995			$	1,437

Deferred Tax Assets - noncurrent:
Unfunded pension liability		$	668			$	1,150
Depreciation			(83	)			(426	)
Amortization			(4,065	)			(2,457	)
Federal, state and foreign net operating loss
and credit carryforwards			3,844				1,114
Restructuring expenses			-				319
Other accruals			2,455				2,438
Valuation allowances			(1,139	)			(1,129	)
		$	1,680			$	1,009


On January 2, 2013, President Obama signed the “American Taxpayer Relief Act” (“ATRA”). Among other things, ATRA extends the Research and Experimentation credit (“R&E”), which expired at the end of 2011, through 2013 and 2014, respectively. Under ASC 740, Income Taxes, the effects of the new legislation are recognized upon enactment, which is when the President signs a tax bill into law. Although the extenders were effective retroactively for 2012, the Company could only consider currently enacted tax law as of the balance sheet date in determining current and deferred taxes at December 31, 2012.

The Company continues to monitor proposed legislation affecting the taxation of transfers of U.S. intangible property and other potential tax law changes.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2013
DEBT [Abstract]	'
DEBT	'
	10.	DEBT

	At December 31, 2012, the Company maintained a $30 million line of credit, which was due to expire on June 30, 2014. In August 2013, the Company borrowed $12.0 million under the line of credit in connection with its acquisition of Array. At December 31, 2013, the balance available under the credit agreement was $18.0 million. There were no previous borrowings under the credit agreement and, as a result, there was no balance outstanding as of December 31, 2012. Amounts outstanding under this line of credit are collateralized with a first priority security interest in 100% of the issued and outstanding shares of the capital stock of the Company's material domestic subsidiaries and 65% of all the issued and outstanding shares of the capital stock of certain of the foreign subsidiaries of the Company. The credit agreement bears interest at LIBOR plus 1.00% to 1.50% based on certain financial statement ratios maintained by the Company. The interest rate in effect on the borrowings outstanding at December 31, 2013 was 1.4%. Under the terms of the credit agreement, the Company is required to maintain certain financial ratios and comply with other financial conditions. As a result of the Company’s recent acquisitions, which resulted in a lower cash balance and increased intangible assets, the Company was not previously in compliance with its tangible net worth debt covenant. In November 2013, the credit agreement was amended to reflect modifications to the minimum tangible net worth and maximum leverage covenant calculations, and to extend the term of the agreement through October 14, 2016. The Company incurred interest expense of $0.2 million related to the borrowings under the credit agreement during the year ended December 31, 2013.

ACCRUED_EXPENSES

ACCRUED EXPENSES	12 Months Ended
ACCRUED EXPENSES	Dec. 31, 2013
ACCRUED EXPENSES [Abstract]	'
ACCRUED EXPENSES	'
	11. ACCRUED EXPENSES

	Accrued expenses consist of the following (dollars in thousands):

		Year Ended December 31,
		2013		2012
	Sales commissions	$	1,431	$	1,295
	Subcontracting labor		2,406		2,408
	Salaries, bonuses and related benefits		13,674		6,023
	Litigation reserve		723		11,549
	Other		4,219		4,085
		$	22,453	$	25,360

BUSINESS_SEGMENT_INFORMATION

BUSINESS SEGMENT INFORMATION	12 Months Ended
BUSINESS SEGMENT INFORMATION	Dec. 31, 2013
BUSINESS SEGMENT INFORMATION [Abstract]	'
BUSINESS SEGMENT INFORMATION	'
	12. BUSINESS SEGMENT INFORMATION

	The Company operates in one industry with three reportable operating segments, which are geographic in nature. The segments consist of North America, Asia and Europe. The primary criteria by which financial performance is evaluated and resources are allocated are revenues and operating income. The following is a summary of key financial data (dollars in thousands):

			2013				2012				2011
	Net Sales to External Customers:
	North America		$	116,548			$	126,469			$	134,804
	Asia			193,647				128,319				126,941
	Europe			38,994				31,806				33,376
			$	349,189			$	286,594			$	295,121

	Net Sales:
	North America		$	128,472			$	138,966			$	149,114
	Asia			225,151				167,756				177,815
	Europe			40,742				33,329				34,597
	Less intergeographic
	revenues			(45,176	)			(53,457	)			(66,405	)
			$	349,189			$	286,594			$	295,121

	Income (Loss) from Operations:
	North America		$	(1,560	)		$	1,336			$	9,026
	Asia			15,356				(42	)			(3,480	)
	Europe			1,251				369				1,850
			$	15,047			$	1,663			$	7,396

	Total Assets:
	North America		$	117,261			$	84,609			$	115,552
	Asia			148,689				148,351				148,950
	Europe			42,100				42,229				12,409
			$	308,050			$	275,189			$	276,911

	Capital Expenditures:
	North America		$	2,064			$	2,455			$	1,121
	Asia			4,551				2,003				1,733
	Europe			325				286				74
			$	6,940			$	4,744			$	2,928

	Depreciation and Amortization Expense:
	North America		$	4,282			$	4,081			$	4,046
	Asia			6,540				4,076				4,137
	Europe			1,560				956				484
			$	12,382			$	9,113			$	8,667


	Segment Sales – Segment sales are attributed to individual segments based on the geographic source of the billing for such customer sales. Transfers between geographic areas include finished products manufactured in foreign countries which are then transferred to the United States and Europe for sale; finished goods manufactured in the United States which are transferred to Europe and Asia for sale; and semi-finished components manufactured in the United States which are sold to Asia for further processing. Income (loss) from operations represents net sales less operating costs and expenses.


	Recent Acquisitions – During 2013, the acquisition of TRP contributed revenues of $66.1 million and income from operations of $10.9 million to the Company’s Asia operating segment. During 2013, the acquisition of Array contributed revenues of $2.1 million and a loss from operations of $0.9 million to the Company’s North America operating segment. During the years ended December 31, 2013 and 2012, Fibreco and Bel Power Europe contributed combined revenues of $10.7 million and $3.1 million, respectively, and combined operating income of $1.7 million and $0.3 million, respectively, to the Company’s Europe operating segment.

	The following items are included in the income from operations presented above:

	Restructuring Charges – During the year ended December 31, 2013, the Company incurred $1.4 million in severance costs related to continued restructuring efforts ($1.0 million in the Company’s North America operating segment, $0.2 million in the Company’s Asia operating segment and $0.2 million in the Company’s Europe operating segment). During the year ended December 31, 2012, the Company incurred $5.2 million in restructuring costs related to the 2012 Restructuring Program. Of this amount, $4.5 million related to the Company’s North America operating segment, $0.6 million related to its Asia operating segment and $0.1 million related to the Company’s Europe operating segment. The amount incurred in North America primarily related to severance costs and impairment charges on property, plant and equipment related to the closure of its Vinita, Oklahoma manufacturing facility. During 2011, the Company incurred restructuring costs of $0.3 million related to severance costs associated with the reorganization of its Cinch operations in the U.K.

	Litigation Charges – During the year ended December 31, 2011, the Company recorded $3.5 million of litigation charges related to the SynQor and Halo lawsuits. These charges impacted income from operations primarily within the Company’s Asia reportable operating segment.

	Loss on Disposal of Property, Plant and Equipment – During the year ended December 31, 2012, the Company recorded a $0.3 million loss on disposal of assets in its North America operating segment related to the damage caused by Hurricane Sandy at its Jersey City, New Jersey and Inwood, New York facilities. This was partially offset by a $0.2 million pre-tax gain recorded in the Company’s Asia operating segment from the sale of a building in Macao.

	Entity-Wide Information

	The following is a summary of entity-wide information related to the Company’s net sales to external customers by geographic area and by major product line (dollars in thousands).

			2013				2012				2011
	Net Sales by Geographic Area:

United States		$	116,548			$	126,469			$	134,804
Macao			193,647				128,319				126,941
Germany			16,585				14,165				17,937
United Kingdom			16,538				13,203				11,927
Czech Republic			2,615				3,298				3,512
Italy			3,252				1,083				-
Sweden			4				57				-
Consolidated net sales		$	349,189			$	286,594			$	295,121

Net Sales by Major Product Line:

Interconnect		$	111,653			$	109,245			$	107,346
Magnetics			170,166				100,529				87,104
Modules			55,967				66,663				90,475
Circuit protection			11,403				10,157				10,196
Consolidated net sales		$	349,189			$	286,594			$	295,121


Net sales to external customers are attributed to individual countries based on the geographic source of the billing for such customer sales.


The following is a summary of long-lived assets by geographic area as of December 31, 2013 and 2012 (dollars in thousands):

		2013				2012
Long-lived Assets by Geographic Location:

United States		$	30,102			$	27,552
People's Republic of China (PRC)			20,985				16,622
All other foreign countries			3,257				3,338
Consolidated long-lived assets		$	54,344			$	47,512


Long-lived assets consist of property, plant and equipment, net and other assets of the Company that are identified with the operations of each geographic area.

The territory of Hong Kong became a Special Administrative Region (“SAR”) of the PRC in the middle of 1997. The territory of Macao became a SAR of the PRC at the end of 1999. Management cannot presently predict what future impact this will have on the Company, if any, or how the political climate in the PRC will affect the Company's contractual arrangements in the PRC. A significant portion of the Company's manufacturing operations and approximately 40% of its identifiable assets are located in Asia.

Net Sales to Major Customers

The Company had sales to two customers in excess of ten percent of consolidated net sales in 2013. The combined revenue from these two customers was $103.3 million during the year ended December 31, 2013, representing 29.6% of total sales. In 2012, the Company had sales to two customers in excess of ten percent of consolidated net sales in 2012. The combined revenue from these two customers was $70.6 million during the year ended December 31, 2012, representing 24.6% of total sales. In 2011, there were two customers with sales in excess of ten percent of consolidated net sales. The combined revenue from these two customers was $65.7 million during the year ended December 31, 2011, representing 22.3% of total sales. Sales related to these significant customers were primarily reflected in the North America and Asia operating segments during each of the three years discussed.

RETIREMENT_FUND_AND_PROFIT_SHA

RETIREMENT FUND AND PROFIT SHARING PLAN	12 Months Ended
RETIREMENT FUND AND PROFIT SHARING PLAN	Dec. 31, 2013
RETIREMENT FUND AND PROFIT SHARING PLAN [Abstract]	'
RETIREMENT FUND AND PROFIT SHARING PLAN	'
	13. RETIREMENT FUND AND PROFIT SHARING PLAN

	The Company maintains the Bel Fuse Inc. Employees’ Savings Plan, a defined contribution plan that is intended to meet the applicable requirements for tax-qualification under sections 401(a) and (k) of the Internal Revenue Code of 1986, as amended (the “Code”). The Employees’ Savings Plan allows eligible employees to voluntarily contribute a percentage of their eligible compensation, subject to Code limitations, which contributions are matched by the Company. For plan years beginning on and after January 1, 2012, the Company’s matching contributions are equal to 100% of the first 1% of compensation contributed by participants, and 50% of the next 5% of compensation contributed by participants. For plan years prior to January 1, 2012, the Company’s matching contributions were limited to $350 per participant and the Company made discretionary profit sharing contributions on behalf of eligible participants in amounts determined by the Company’s board of directors. Prior to January 1, 2012, the Company’s matching and profit sharing contributions were invested in shares of Bel Fuse Inc. Class A and Class B common stock. Effective January 1, 2012, Company matching contributions are made in cash and invested in accordance with participant’s instructions in various investment funds offered under the Employees’ Savings Plan other than Bel Fuse Inc. common stock. The expense for the years ended December 31, 2013, 2012 and 2011 amounted to $0.4 million, $0.5 million and $0.9 million, respectively. As of December 31, 2013, the plan owned 14,899 and 190,039 shares of Bel Fuse Inc. Class A and Class B common stock, respectively.

	The Company's subsidiaries in Asia have a retirement fund covering substantially all of their Hong Kong based full-time employees. Eligible employees contribute up to 5% of salary to the fund. In addition, the Company must contribute a minimum of 5% of eligible salary, as determined by Hong Kong government regulations. The Company currently contributes 7% of eligible salary in cash or Company stock. The expense for the years ended December 31, 2013, 2012 and 2011 amounted to approximately $0.3 million in each year. As of December 31, 2013, the plan owned 3,323 and 17,342 shares of Bel Fuse Inc. Class A and Class B common stock, respectively.

	The SERP is designed to provide a limited group of key management and highly compensated employees of the Company with supplemental retirement and death benefits. Participants in the SERP are selected by the Compensation Committee of the Board of Directors. The SERP initially became effective in 2002 and was amended and restated in April 2007 to conform with applicable requirements of Section 409A of the Internal Revenue Code and to modify the provisions regarding benefits payable in connection with a change in control of the Company. The Plan is unfunded. Benefits under the SERP are payable from the general assets of the Company, but the Company has established a rabbi trust which includes certain life insurance policies in effect on participants as well as other investments to partially cover the Company’s obligations under the Plan.

	The benefits available under the Plan vary according to when and how the participant terminates employment with the Company. If a participant retires (with the prior written consent of the Company) on his normal retirement date (65 years old, 20 years of service, and 5 years of Plan participation), his normal retirement benefit under the Plan would be annual payments equal to 40% of his average base compensation (calculated using compensation from the highest five consecutive calendar years of Plan participation), payable in monthly installments for the remainder of his life. If a participant retires early from the Company (55 years old, 20 years of service, and five years of Plan participation), his early retirement benefit under the Plan would be an amount (i) calculated as if his early retirement date were in fact his normal retirement date, (ii) multiplied by a fraction, with the numerator being the actual years of service the participant has with the Company and the denominator being the years of service the participant would have had if he had retired at age 65, and (iii) actuarially reduced to reflect the early retirement date. If a participant dies prior to receiving 120 monthly payments under the Plan, his beneficiary would be entitled to continue receiving benefits for the shorter of (i) the time necessary to complete 120 monthly payments or (ii) 60 months. If a participant dies while employed by the Company, his beneficiary would receive, as a survivor benefit, an annual amount equal to (i) 100% of the participant’s annual base salary at date of death for one year, and (ii) 50% of the participant’s annual base salary at date of death for each of the following four years, each payable in monthly installments. The Plan also provides for disability benefits, and a forfeiture of benefits if a participant terminates employment for reasons other than those contemplated under the Plan. The expense related to the Plan for the years ended December 31, 2013, 2012 and 2011 amounted to $1.3 million, $1.1 million and $0.9 million, respectively.

	Net Periodic Benefit Cost

	The net periodic benefit cost related to the SERP consisted of the following components during the years ended December 31, 2013, 2012 and 2011 (dollars in thousands):

			2013				2012			2011

	Service Cost		$	556			$	438		$	371
	Interest Cost			448				417			404
	Net amortization			307				230			149
	Net periodic benefit cost		$	1,311			$	1,085		$	924


	Obligations and Funded Status



	Summarized information about the changes in plan assets and benefit obligation, the funded status and the amounts recorded at December 31, 2013 and 2012 are as follows (dollars in thousands):


			2013				2012
	Fair value of plan assets, January 1		$	-			$	-
	Company contributions			-				-
	Benefits paid			-				-
	Fair value of plan assets, December 31		$	-			$	-
	Benefit obligation, January 1			11,045				9,274
	Service cost			556				438
	Interest cost			448				417
	Plan amendments			502				-
	Benefits paid							-
	Actuarial (gains) losses			(1,721	)			916
	Benefit obligation, December 31		$	10,830			$	11,045
	Funded status, December 31		$	(10,830	)		$	(11,045	)


	The Company has recorded the related liability of $10.8 million and $11.0 million as a long-term liability in its consolidated balance sheets at December 31, 2013 and 2012, respectively. The plan amendment in 2013 noted above relates to a decision by the Bel Board of Directors to grant past service to certain of the plan participants. The accumulated benefit obligation for the SERP was $9.2 million and $9.3 million as of December 31, 2013 and 2012, respectively. The aforementioned company-owned life insurance policies and marketable securities held in a rabbi trust had a combined fair value of $11.9 million and $11.1 million at December 31, 2013 and 2012, respectively. See Note 6 for additional information on these investments.

	The estimated net loss and prior service cost for the defined benefit pension plan that will be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year is $0 and $0.2 million, respectively. The Company does not expect to make any contributions to the SERP in 2014. The Company had no net transition assets or obligations recognized as an adjustment to other comprehensive income and does not anticipate any plan assets being returned to the Company during 2014, as the plan has no assets.

	The following benefit payments, which reflect expected future service, are expected to be paid (dollars in thousands):

	Years Ending
	December 31,

	2014		$	-
	2015			264
	2016			264
	2017			264
	2018			264
	2019 - 2023			3,443


	The following gross amounts are recognized in accumulated other comprehensive loss, net of tax (dollars in thousands):

		2013				2012
Prior service cost		$	1,230			$	877
Net loss			1,004				2,884
		$	2,234			$	3,761


Actuarial Assumptions

The weighted average assumptions used in determining the periodic net cost and benefit obligation information related to the SERP are as follows:

	2013		2012		2011
Net periodic benefit cost
Discount rate	4.00%		4.50%		5.50%
Rate of compensation increase	3.00%		3.00%		3.00%
Benefit obligation
Discount rate	5.00%		4.00%		4.50%
Rate of compensation increase	3.00%		3.00%		3.00%

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
SHARE-BASED COMPENSATION	Dec. 31, 2013
SHARE-BASED COMPENSATION [Abstract]	'
SHARE-BASED COMPENSATION	'
	14. SHARE-BASED COMPENSATION

	The Company has an equity compensation program (the “Program”) which provides for the granting of “Incentive Stock Options” within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended, non-qualified stock options and restricted stock awards. The Company believes that such awards better align the interest of its employees with those of its shareholders. The 2011 Equity Compensation Plan provides for the issuance of 1.4 million shares of the Company’s Class B common stock. At December 31, 2013, 1.1 million shares remained available for future issuance under the 2011 Equity Compensation Plan.

	The Company records compensation expense in its consolidated statements of operations related to employee stock-based options and awards. The aggregate pretax compensation cost recognized for stock-based compensation amounted to approximately $1.9 million, $1.8 million and $1.7 million for the years ended December 31, 2013, 2012 and 2011, respectively, and related solely to restricted stock awards. The Company did not use any cash to settle any equity instruments granted under share-based arrangements during the years ended December 31, 2013, 2012 and 2011. At December 31, 2013 and 2012, the only instruments issued and outstanding under the Program related to restricted stock awards.

	Restricted Stock Awards

	The Company provides common stock awards to certain officers and key employees. The Company grants these awards, at its discretion, from the shares available under the Program. Unless otherwise provided at the date of grant or unless subsequently accelerated, the shares awarded are earned in 25% increments on the second, third, fourth and fifth anniversaries of the award, respectively, and are distributed provided the employee has remained employed by the Company through such anniversary dates; otherwise the unearned shares are forfeited. The market value of these shares at the date of award is recorded as compensation expense on the straight-line method over the five-year periods from the respective award dates, as adjusted for forfeitures of unvested awards. During 2013, 2012 and 2011, the Company issued 162,200 shares, 130,000 shares and 128,300 shares of the Company’s Class B common stock, respectively, under a restricted stock plan to various officers and employees.

	A summary of the restricted stock activity under the Program as of December 31, 2013 is presented below:

					Weighted		Weighted Average
	Restricted Stock				Average		Remaining
	Awards	Shares			Award Price		Contractual Term

	Outstanding at January 1, 2013		352,600		$	18.83	3.0 years
	Granted		162,200			19.4
	Vested		(82,400	)		19.84
	Forfeited		(20,050	)		18.78
	Outstanding at December 31, 2013		412,350		$	18.85	3.4 years


	As of December 31, 2013, there was $5.4 million of total pretax unrecognized compensation cost included within additional paid-in capital related to non-vested stock based compensation arrangements granted under the restricted stock award plan. That cost is expected to be recognized over a period of 4.8 years.

	The Company's policy is to issue new shares to satisfy restricted stock awards. Currently the Company believes that substantially all restricted stock awards will vest.

COMMON_STOCK

COMMON STOCK	12 Months Ended
COMMON STOCK	Dec. 31, 2013
COMMON STOCK [Abstract]	'
COMMON STOCK	'
	15. COMMON STOCK

	In July 2012, the Board of Directors of the Company authorized the purchase of up to $10 million of the Company’s outstanding Class B common shares. As of December 31, 2013, the Company had purchased and retired 547,366 Class B common shares at a cost of approximately $10.0 million. No shares of Class A or Class B common stock were repurchased during the year ended December 31, 2011.

	As of December 31, 2013, to the Company’s knowledge, there were two shareholders of the Company’s common stock (other than shareholders subject to specific exceptions) with ownership in excess of 10% of Class A outstanding shares with no ownership of the Company’s Class B common stock. In accordance with the Company’s certificate of incorporation, the Class B Protection clause is triggered if a shareholder owns 10% or more of the outstanding Class A common stock and does not own an equal or greater percentage of all then outstanding shares of both Class A and Class B common stock (all of which common stock must have been acquired after the date of the 1998 recapitalization). In such a circumstance, such shareholder must, within 90 days of the trigger date, purchase Class B common shares, in an amount and at a price determined in accordance with a formula described in the Company’s certificate of incorporation, or forfeit its right to vote its Class A common shares. As of December 31, 2013, to the Company’s knowledge, these shareholders had not purchased any Class B shares to comply with these requirements. In order to vote their shares at Bel’s next shareholders’ meeting, these shareholders must either purchase the required number of Class B common shares or sell or otherwise transfer Class A common shares until their Class A holdings are under 10%. As of December 31, 2013, to the Company’s knowledge, these shareholders owned 33.6% and 12.5%, respectively, of the Company’s Class A common stock in the aggregate and had not taken steps to either purchase the required number of Class B common shares or sell or otherwise transfer Class A common shares until their Class A holdings fall below 10%. Unless and until this situation is satisfied in a manner permitted by the Company’s Restated Certificate of Incorporation, the subject shareholders will not be permitted to vote their shares of common stock.

	Throughout 2011, 2012 and 2013, the Company declared dividends on a quarterly basis at a rate of $0.06 per Class A share of common stock and $0.07 per Class B share of common stock. During the years ended December 31, 2013, 2012 and 2011, the Company declared dividends totaling $3.1 million, $3.2 million and $3.2 million, respectively. There are no contractual restrictions on the Company's ability to pay dividends provided the Company is not in default under its credit agreements immediately before such payment and after giving effect to such payment.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	16. COMMITMENTS AND CONTINGENCIES

	Leases

	The Company leases various facilities under operating leases expiring through March 2023. Some of these leases require the Company to pay certain executory costs (such as insurance and maintenance).

	Future minimum lease payments for operating leases are approximately as follows (dollars in thousands):

	Years Ending
	December 31,

	2014	$	4,522
	2015		3,267
	2016		2,363
	2017		1,710
	2018		944
	Thereafter		2,499
		$	15,305


	Rental expense for all leases was approximately $4.9 million, $3.4 million and $3.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.

	Other Commitments

	The Company submits purchase orders for raw materials to various vendors throughout the year for current production requirements, as well as forecasted requirements. Certain of these purchase orders relate to special purpose material and, as such, the Company may incur penalties if an order is cancelled. The Company had outstanding purchase orders related to raw materials in the amount of $23.4 million and $18.8 million at December 31, 2013 and December 31, 2012, respectively. The Company also had outstanding purchase orders related to capital expenditures in the amount of $3.0 million and $1.7 million at December 31, 2013 and December 31, 2012, respectively.

	Legal Proceedings

	The Company is a defendant in a lawsuit captioned SynQor, Inc. v. Artesyn Technologies, Inc., et al. brought in the United States District Court, Eastern District of Texas in November 2007 (“SynQor I case”). The plaintiff alleged that eleven defendants, including Bel, infringed its patents covering certain power products. With respect to the Company, the plaintiff claimed that the Company infringed its patents related to unregulated bus converters and/or point-of-load (POL) converters used in intermediate bus architecture power supply systems. The case went to trial in December 2010 and a partial judgment was entered on December 29, 2010 based on the jury verdict. The jury found that certain products of the defendants directly and/or indirectly infringe the SynQor patents. The jury awarded damages of $8.1 million against the Company, which was recorded by the Company as a litigation charge in the consolidated statement of operations in the fourth quarter of 2010. On July 11, 2011, the Court awarded supplemental damages of $2.5 million against the Company. Of this amount, $1.9 million is covered through an indemnification agreement with one of Bel’s customers and the remaining $0.6 million was recorded as an expense by the Company during the second quarter of 2011. During the third quarter of 2011, the Company recorded costs and interest associated with this lawsuit of $0.2 million. A final judgment in the case was entered on August 17, 2011. The Company filed a notice of appeal with the Federal Circuit Court of Appeals on October 28, 2011. In November 2011, the Company posted a $13.0 million supersedeas bond to the Court in the Eastern District of Texas while the case was on appeal to the Federal Circuit. The amount of the bond was reflected as restricted cash in the accompanying consolidated balance sheet at December 31, 2012. The United States Court of Appeals for the Federal Circuit (“CAFC”) heard oral argument in the SynQor I case on October 2, 2012 and issued its opinion on March 13, 2013. In its opinion, the CAFC affirmed the district court’s findings and judgment on all issues up on appeal. The Company and the other Defendants jointly filed a Petition for Rehearing En Banc with the CAFC on April 12, 2013, which was denied by the CAFC on May 14, 2013. The Defendants filed a joint petition for certiorari with the Supreme Court on September 23, 2013. In November 2013, the Supreme Court denied the joint petition for certiorari, and the Company released a payment to SynQor of $10.9 million. The Company subsequently received a $2.1 million payment from one of its customers related to the aforementioned indemnification agreement and reimbursement of certain legal fees. The remaining $2.1 million in escrow was released back to the Company in December 2013 and as such, there was no balance in restricted cash remaining on the consolidated balance sheet at December 31, 2013.

	In a related matter, on September 29, 2011, the United States District Court for the Eastern District of Texas ordered SynQor, Inc.’s continuing causes of action for post-injunction damages to be severed from the original action and assigned to a new case number. The new action captioned SynQor, Inc. v. Artesyn Technologies, Inc., et al. (Case Number 2:11cv444) is a patent infringement action for damages in the form of lost profits and reasonable royalties for the period beginning January 24, 2011 (“SynQor II case”). SynQor, Inc. also seeks enhanced damages. The Company has an indemnification agreement in place with one of its customers specifically covering post-injunction damages related to this case. As a result, the Company does not anticipate that its consolidated statement of operations will be materially impacted by any potential post-injunction damages. This case went to trial on July 30, 2013. A decision has yet to be rendered on this case.

	The Company is a plaintiff in a lawsuit captioned Bel Fuse Inc. et al. v. Molex Inc. brought in the United District Court of New Jersey in April 2013. The Company claims that Molex infringed three of the Company’s patents related to integrated magnetic connector products. Molex filed a motion to dismiss the complaint on August 6, 2013. The Company filed an amended complaint and response on August 20, 2013. Molex withdrew its original Motion to Dismiss and filed a second, revised Motion to Dismiss on September 6, 2013. The Company filed its response on October 7, 2013.

	The Company, through its subsidiary Cinch Connectors Inc., is a defendant in an asbestos lawsuit captioned Richard G. Becker vs. Adience Inc., et al. The lawsuit was filed in the Circuit Court for the County of Wayne in the State of Michigan. The complaint was amended to include Cinch Connectors Inc. and other defendants on August 13, 2012. The Company filed its answer to the complaint on October 19, 2012. This case was settled for a de minimis amount on September 25, 2013.

	The Company was a defendant in a lawsuit captioned Halo Electronics, Inc. (“Halo”) v. Bel Fuse Inc., Pulse Engineering, Inc. and Technitrol, Inc. brought in Nevada Federal District Court. The plaintiff claimed that the Company had infringed its patents covering certain surface mount discrete magnetic products made by the Company. Halo sought unspecified damages, which it claimed should be trebled. In December 2007, this case was dismissed by the Nevada Federal District Court for lack of personal jurisdiction. Halo then re-filed this suit, with similar claims against the Company, in the Northern California Federal District Court, captioned Halo Electronics, Inc. v. Bel Fuse Inc., Elec & Eltek (USA) Corporation, Wurth Electronics Midcom, Inc., and Xfmrs, Inc. In June 2011, a memorandum of understanding was signed by the Company and Halo with regard to this lawsuit, whereby the Company has agreed to pay Halo a royalty on past sales. The Company recorded a $2.6 million liability related to past sales during the second quarter of 2011. This was included as a litigation charge in the accompanying consolidated statement of operations for the year ended December 31, 2011. Bel also agreed to take a license with respect to the Halo patents at issue in the lawsuit and pay an 8% royalty on all net worldwide sales of the above-mentioned products from June 7, 2011 through August 10, 2015.

	The Company was a plaintiff in a lawsuit captioned Bel Fuse Inc. v. Halo brought in the United States District Court of New Jersey during June 2007. The Company claimed that Halo infringed a patent covering certain integrated connector modules made by Halo. The Company was seeking an unspecified amount of damages plus interest, costs and attorney fees. In August 2011, a settlement agreement was signed by the Company and Halo with regard to this lawsuit, whereby Halo agreed to pay the Company a 10% royalty related to its net worldwide sales of its integrated connector modules in exchange for a fully paid-up license of the Bel patent. This royalty income was included in net sales in the accompanying consolidated statement of operations for the year ended December 31, 2011.

	The Company is not a party to any other legal proceeding, the adverse outcome of which is likely to have a material adverse effect on the Company's consolidated financial condition or results of operations.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS	Dec. 31, 2013
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract]	'
ACCUMULATED OTHER COMPREHENSIVE LOSS	'
	17. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

	The components of accumulated other comprehensive income (loss) as of December 31, 2013 and 2012 are summarized below (dollars in thousands):

		2013			2012

	Foreign currency translation adjustment	$	1,904		$	927
	Unrealized holding gain on available-for-sale
	securities, net of taxes of $169 and $161 as of
	December 31, 2013 and 2012		282			256
	Unfunded SERP liability, net of taxes of $(693) and
	$(1,151) as of December 31, 2013 and 2012		(1,541	)		(2,610	)

	Accumulated other comprehensive income (loss)	$	645		$	(1,427	)


	Changes in accumulated other comprehensive loss by component during the year ended December 31, 2013 are as follows. All amounts are net of tax (dollars in thousands).

					Unrealized Holding
		Foreign Currency			Gains on
		Translation			Available-for-				Unfunded
		Adjustment			Sale Securities				SERP Liability				Total

	Balance at January 1, 2013	$	927		$	256			$	(2,610	)		$	(1,427	)
	Other comprehensive income (loss) before reclassifications		977			87				761				1,825
	Amounts reclassified from accumulated other
	comprehensive income (loss)		-			(61	)	(a)		308		(b)		247
	Net current period other comprehensive income (loss)		977			26				1,069				2,072

	Balance at December 31, 2013	$	1,904		$	282			$	(1,541	)		$	645

	(a) This reclassification relates to the gain on sale of SERP investments during the third quarter of 2013. This is reflected as
	a gain on sale of investment in the accompanying condensed consolidated statements of operations.

	(b) This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan.
	This expense is allocated between cost of sales and selling, general and administrative expense based upon the employment
	classification of the plan participants.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	18. RELATED PARTY TRANSACTIONS

	As of December 31, 2012, the Company had $2.0 million invested in a money market fund with GAMCO Investors, Inc. (“GAMCO”). This investment was sold in 2013 and as such, there were no holdings with GAMCO at December 31, 2013. GAMCO is a current shareholder of the Company, with holdings of its Class A stock of approximately 33.6%. However, as discussed in Note 15, GAMCO’s voting rights are currently suspended.

SELECTED_QUARTERLY_FINANCIAL_D

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	Dec. 31, 2013
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) [Abstract]	'
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	'
	19. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

	Quarterly results (unaudited) for the years ended December 31, 2013 and 2012 are summarized as follows (in thousands, except per share data):

													Total Year
			Quarter Ended										Ended
			March 31,			June 30,		September 30,		December 31,			December 31,
			2013			2013 (c)		2013 (c)		2013			2013 (a)

	Net sales		$	63,028		$	93,981	$	101,164	$	91,016		$	349,189

	Cost of sales			53,932			78,724		81,136		73,160			286,952

	Net (loss) earnings			(558	)		1,689		7,380		7,397			15,908

	(Loss) earnings per share:
	Class A common share - basic and diluted		$	(0.05	)	$	0.14	$	0.62	$	0.61		$	1.32
	Class B common share - basic and diluted		$	(0.05	)	$	0.15	$	0.65	$	0.65		$	1.41



													Total Year
			Quarter Ended										Ended
			March 31,			June 30,		September 30,		December 31,			December 31,
			2012			2012		2012		2012 (b)			2012 (a)

	Net sales		$	65,561		$	73,222	$	76,059	$	71,752		$	286,594

	Cost of sales			55,136			61,081		63,472		60,426			240,115

	Net earnings (loss)			872			1,441		2,492		(2,432	)		2,373

	Earnings (loss) per share:
	Class A common share - basic and diluted		$	0.07		$	0.11	$	0.2	$	(0.21	)	$	0.17
	Class B common share - basic and diluted		$	0.08		$	0.12	$	0.21	$	(0.21	)	$	0.21


	(a)	Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

	(b)	The net loss for the quarter ended December 31, 2012 includes $3.1 million of restructuring charges primarily related to severance charges and the writedown of assets associated with the closure of the Company’s Vinita, Oklahoma manufacturing facility.

	(c)	The net earnings for the quarters ended June 30, 2013 and September 30, 2013 have been restated to include the effects of measurement period adjustments related to the acquisitions of TRP and Array. These measurement period adjustments reduced the previously-reported net earnings by $0.7 million and $0.5 million for the quarters ended June 30, 2013 and September 30, 2013, respectively, and primarily related to the step-up of inventory to fair value, and higher depreciation and amortization expense related to the appraised fair values of property, plant and equipment, and the various intangible assets as further described in Note 2.

VALUATION_AND_QUALIFYING_ACCOU

VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
VALUATION AND QUALIFYING ACCOUNTS	Dec. 31, 2013
VALUATION AND QUALIFYING ACCOUNTS [Abstract]	'
VALUATION AND QUALIFYING ACCOUNTS	'
	BEL FUSE INC. AND SUBSIDIARIES
	SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
	(Amounts in thousands)

	Column A	Column B		Column C						Column D			Column E

				Additions
		Balance at		(1)			(2)						Balance
		beginning		Charged to costs			Charged to other			Deductions			at end
	Description	of period		and expenses			accounts (b)			(a)			of period

	Year ended December 31, 2013:
	Allowance for doubtful accounts	$	743	$	325		$	50		$	(177	)	$	941
	Allowance for excess and obsolete inventory	$	5,490	$	(85	)	$	7		$	(1,471	)	$	3,941
	Deferred tax assets - valuation allowances	$	1,874	$	308		$	-		$	(227	)	$	1,955


	Year ended December 31, 2012:
	Allowance for doubtful accounts	$	771	$	(123	)	$	109		$	(14	)	$	743
	Allowance for excess and obsolete inventory	$	4,776	$	1,345		$	3		$	(634	)	$	5,490
	Deferred tax assets - valuation allowances	$	1,232	$	651		$	-		$	(9	)	$	1,874


	Year ended December 31, 2011:
	Allowance for doubtful accounts	$	653	$	125		$	12		$	(19	)	$	771
	Allowance for excess and obsolete inventory	$	4,607	$	1,042		$	(3	)	$	(870	)	$	4,776
	Deferred tax assets - valuation allowances	$	1,463	$	146		$	-		$	(377	)	$	1,232


	(a) Write-offs

	(b) Includes foreign currency translation adjustments

DESCRIPTION_OF_BUSINESS_AND_SU1

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2013

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

PRINCIPLES OF CONSOLIDATION

PRINCIPLES OF CONSOLIDATION - The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, including businesses acquired since their respective dates of acquisition. All intercompany transactions and balances have been eliminated.

USE OF ESTIMATES

USE OF ESTIMATES - The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, the Company evaluates its estimates, including but not limited to those related to product returns, bad debts, inventories, goodwill, intangible assets, investments, Supplemental Executive Retirement Plan (“SERP”) expense, income taxes, contingencies and litigation. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

CASH EQUIVALENTS

CASH EQUIVALENTS - Cash equivalents include short-term investments in money market funds and certificates of deposit with an original maturity of three months or less when purchased.

ALLOWANCE FOR DOUBTFUL ACCOUNTS

ALLOWANCE FOR DOUBTFUL ACCOUNTS - The Company maintains allowances for doubtful accounts for estimated losses from the inability of its customers to make required payments. The Company determines its allowances by both specific identification of customer accounts where appropriate and the application of historical loss experience to non-specific accounts. As of December 31, 2013 and 2012, the Company had an allowance for doubtful accounts of $0.9 million and $0.7 million, respectively.

MARKETABLE SECURITIES

MARKETABLE SECURITIES - The Company generally classifies its equity securities as “available for sale” and, accordingly, reflects unrealized gains and losses, net of deferred income taxes, as a component of accumulated other comprehensive income (loss). The Company periodically reviews its marketable securities and determines whether the investments are other-than-temporarily impaired. If the investments are deemed to be other-than-temporarily impaired, the investments are written down to their then current fair market value. The fair values of marketable securities are based on quoted market prices. Realized gains or losses from the sale of marketable securities are based on the specific identification method. During the years ended December 31, 2013, 2012 and 2011, the Company recorded net realized gains (losses) on sales of investments in the amount of $0.1 million, ($0.1) million and $0.1 million, respectively, and an other-than-temporary impairment charge of $0.8 million during the year ended December 31, 2012.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS – The Company accounts for business combinations by recognizing the assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree at the acquisition date, measured at their fair values as of that date, with limited exceptions specified in the accounting literature. Acquisition-related costs, including restructuring costs, are recognized separately from the acquisition and will generally be expensed as incurred.

EFFECTS OF FOREIGN CURRENCY

EFFECTS OF FOREIGN CURRENCY - Most of the Company’s significant expenses, including raw materials, labor and manufacturing expenses, are incurred primarily in U.S. Dollars or the Chinese Renminbi, and to a lesser extent in British Pounds and Mexican Pesos. The Chinese Renminbi appreciated by approximately 2.0% in 2013 as compared to 2012. Future appreciation of the Renminbi would result in the Company’s incurring higher costs for all expenses incurred in the PRC. The Company's European entities, whose functional currencies are Euros, British Pounds and Czech Korunas, enter into transactions which include sales denominated principally in Euros, British Pounds and various other European currencies, and purchases that are denominated principally in U.S. Dollars and British Pounds. Such transactions resulted in net realized and unrealized currency exchange (losses) gains of ($0.6) million and $0.6 million for the years ended December 31, 2013 and 2012, respectively, which were included in net earnings. Realized and unrealized currency transaction losses during the year ended December 31, 2011 were not material. The functional currency for some foreign operations is the local currency. Assets and liabilities of foreign operations are translated at exchange rates as of the balance sheet date, and income, expense and cash flow items are translated at the average exchange rate for the applicable period. Translation adjustments are recorded in other comprehensive income. The U.S. Dollar is used as the functional currency for certain foreign operations that conduct their business in U.S. Dollars. Translation of subsidiaries’ foreign currency financial statements into U.S. dollars resulted in translation gains (losses) of $1.0 million, $0.3 million and ($0.2) million for the years ended December 31, 2013, 2012 and 2011, respectively, which are included in accumulated other comprehensive income (loss).

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK - Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of accounts receivable and temporary cash investments. The Company grants credit to customers that are primarily original equipment manufacturers and to subcontractors of original equipment manufacturers based on an evaluation of the customer’s financial condition, without requiring collateral. Exposure to losses on receivables is principally dependent on each customer’s financial condition. The Company controls its exposure to credit risk through credit approvals, credit limits and monitoring procedures and establishes allowances for anticipated losses. See Note 12 of notes to the Company’s consolidated financial statements for disclosures regarding significant customers.

The Company places its temporary cash investments with quality financial institutions and commercial issuers of short-term paper and, by policy, limits the amount of credit exposure in any one financial instrument.

INVENTORIES

INVENTORIES - Inventories are stated at the lower of weighted-average cost or market.

REVENUE RECOGNITION

REVENUE RECOGNITION – Revenue is recognized when the product has been delivered and title and risk of loss has passed to the customer, collection of the resulting receivable is deemed reasonably assured by management, persuasive evidence of an arrangement exists and the sales price is fixed and determinable. Substantially all of the Company's shipments are FCA (free carrier), which provides for title to pass upon delivery to the customer's freight carrier. Some product is shipped DDP/DDU with title passing when the product arrives at the customer's dock. DDP is defined as Delivered Duty Paid by the Company and DDU is Delivered Duty Unpaid by the Company.

For certain customers, the Company provides consigned inventory, either at the customer’s facility or at a third-party warehouse. Sales of consigned inventory are recorded when the customer withdraws inventory from consignment.

The Company typically has a twelve-month warranty policy for workmanship defects. As the Company has not historically had significant warranty claims, no general reserves for warranties have been established. The Company is not contractually obligated to accept returns except for defective product or in instances where the product does not meet the Company’s product specifications. However, the Company may permit its customers to return product for other reasons. In these instances, the Company would generally require a significant cancellation penalty payment by the customer. The Company estimates such returns, where applicable, based upon management's evaluation of historical experience, market acceptance of products produced and known negotiations with customers. Such estimates are deducted from sales and provided for at the time revenue is recognized.

FINITE-LIVED INTANGIBLE ASSETS

FINITE-LIVED INTANGIBLE ASSETS – Intangible assets with finite lives are stated at cost less accumulated amortization. Amortization is calculated using the straight-line method over the estimated useful life of the asset.

GOODWILL AND OTHER INDEFINITE-LIVED INTANGIBLE ASSETS

GOODWILL AND OTHER INDEFINITE-LIVED INTANGIBLE ASSETS – The Company evaluates its goodwill and other indefinite-lived intangible assets for impairment annually as of October 1 or more frequently if impairment indicators arise in accordance with Accounting Standards Codification (“ASC”) Topic 350, “Intangibles – Goodwill and Other”.

The Company tests goodwill for impairment using a fair value approach at the reporting unit level. A reporting unit is an operating segment or one level below an operating segment for which discrete financial information is available and reviewed regularly by management. Assets and liabilities of the Company have been assigned to the reporting units to the extent they are employed in or are considered a liability related to the operations of the reporting unit and are considered in determining the fair value of the reporting unit. Reporting units with similar economic characteristics are aggregated for purposes of the goodwill impairment test.

The goodwill impairment test is a two-step process. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. The second step of the goodwill impairment test, used to measure the amount of impairment loss, compares the implied fair value of goodwill associated with each reporting unit with the carrying amount of that goodwill. If the carrying amount of goodwill associated with a reporting unit exceeds the implied fair value of that goodwill, an impairment loss shall be recognized in an amount equal to that excess. No impairment was recognized as a result of the October 1, 2013 and 2012 testing. See Note 4 of the consolidated financial statements.

The Company tests indefinite-lived intangible assets for impairment using the relief-from-royalty method (a form of the income approach). No impairment was recognized as a result of the October 1, 2013 testing. See Note 4 of the consolidated financial statements.

DEPRECIATION

DEPRECIATION - Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated primarily using the straight-line method over the estimated useful life of the asset. The estimated useful lives primarily range from 2 to 39 years for buildings and leasehold improvements, and from 1 to 13 years for machinery and equipment.

INCOME TAXES

INCOME TAXES - The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

The Company records net deferred tax assets to the extent it believes these assets will more-likely-than-not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. The Company has established a valuation allowance for deferred tax assets that are not likely to be realized. In the event the Company were to determine that it would be able to realize its deferred income tax assets in the future in excess of its net recorded amount, the Company would make an adjustment to the valuation allowance which would reduce the provision for income taxes.

The Company establishes reserves for tax contingencies when, despite the belief that the Company’s tax return positions are fully supported, it is probable that certain positions may be challenged and may not be fully sustained. The tax contingency reserves are analyzed on a quarterly basis and adjusted based upon changes in facts and circumstances, such as the conclusion of federal and state audits, expiration of the statute of limitations for the assessment of tax, case law and emerging legislation. The Company’s effective tax rate includes the effect of tax contingency reserves and changes to the reserves as considered appropriate by management.

EARNINGS PER SHARE

EARNINGS PER SHARE – The Company utilizes the two-class method to report its earnings per share. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock according to dividends declared and participation rights in undistributed earnings. The Company’s Certificate of Incorporation, as amended, states that Class B common shares are entitled to dividends at least 5% greater than dividends paid to Class A common shares, resulting in the two-class method of computing earnings per share. In computing earnings per share, the Company has allocated dividends declared to Class A and Class B based on amounts actually declared for each class of stock and 5% more of the undistributed earnings have been allocated to Class B shares than to the Class A shares on a per share basis. Basic earnings per common share are computed by dividing net earnings by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share, for each class of common stock, are computed by dividing net earnings by the weighted-average number of common shares and potential common shares outstanding during the period. There were no potential common shares outstanding during the years ended December 31, 2013, 2012 or 2011 which would have had a dilutive effect on earnings per share.

The earnings and weighted average shares outstanding used in the computation of basic and diluted earnings per share are as follows (dollars in thousands, except share and per share data):

2013

2012

2011

Numerator:

Net earnings

15,908

2,373

3,764

Less Dividends declared:

Class A

522

Class B

2,576

2,697

2,690

Undistributed earnings (loss)

12,810

(846

)

552

Undistributed earnings (loss) allocation - basic and diluted:

Class A undistributed earnings (loss)

2,346

(150

)

Class B undistributed earnings (loss)

10,464

(696

)

454

Total undistributed earnings (loss)

12,810

(846

)

552

Net earnings allocation - basic and diluted:

Class A net earnings

2,868

372

620

Class B net earnings

13,040

2,001

3,144

Net earnings

15,908

2,373

3,764

Denominator:

Weighted average shares outstanding:

Class A - basic and diluted

2,174,912

Class B - basic and diluted

9,239,646

9,624,578

9,597,661

Earnings per share:

Class A - basic and diluted

1.32

0.17

0.28

Class B - basic and diluted

1.41

0.21

0.33

RESEARCH AND DEVELOPMENT

RESEARCH AND DEVELOPMENT (“R&D”) - The Company’s engineering groups are strategically located around the world to facilitate communication with and access to customers’ engineering personnel. This collaborative approach enables partnerships with customers for technical development efforts. On occasion, Bel executes non-disclosure agreements with customers to help develop proprietary, next generation products destined for rapid deployment. Research and development costs are expensed as incurred, and are included in cost of sales. Generally, research and development is performed internally for the benefit of the Company. Research and development costs include salaries, building maintenance and utilities, rents, materials, administration costs and miscellaneous other items. Research and development expenses for the years ended December 31, 2013, 2012 and 2011 amounted to $14.1 million, $12.4 million and $12.0 million, respectively, and are included in cost of sales in the accompanying consolidated statements of operations. The increase in 2013 R&D resulted primarily from the inclusion of results of the 2013 Acquired Companies and a full year of the 2012 Acquired Companies.

EVALUATION OF LONG-LIVED ASSETS

EVALUATION OF LONG-LIVED ASSETS – Property, plant and equipment represent an important component of the Company’s total assets. The Company depreciates its property, plant and equipment on a straight-line basis over the estimated useful lives of the assets. Management reviews long-lived assets for potential impairment whenever significant events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment exists when the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the estimated undiscounted cash flows expected to result from the use and eventual disposition of the asset. If an impairment exists, the resulting writedown would be the difference between fair market value of the long-lived asset and the related net book value. In connection with the closure of its Vinita, Oklahoma manufacturing facility, the Company recorded $1.4 million of impairment charges related to property, plant and equipment during the year ended December 31, 2012. Of this amount, $1.0 million related to the carrying value of the building and land, which the Company donated to a local university in 2012. The Company also recorded $0.3 million in asset writedowns related to property, plant and equipment damaged by Hurricane Sandy at its Jersey City, New Jersey and Inwood, New York facilities in 2012.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS - The Company utilizes the accounting guidance for fair value measurements and disclosures for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis or on a nonrecurring basis during the reporting period. The fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based upon the best use of the asset or liability at the measurement date. The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability. The accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers are defined as follows:

Level 1 - Observable inputs such as quoted market prices in active markets

Level 2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable

Level 3 - Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions

For financial instruments such as cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and notes payable, the carrying amount approximates fair value because of the short maturities of such instruments. See Note 5 for additional disclosures related to fair value measurements.

NEW FINANCIAL ACCOUNTING STANDARDS

Accounting Standards Update No. 2012-02 – Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment (“ASU No. 2012-02”)

ASU No. 2012-02 amends ASU No. 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment, and permits an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles - Goodwill and Other - General Intangibles Other than Goodwill. The amendments became effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of ASU No. 2012-02 did not have any impact on the Company’s financial position or results of operations.

Accounting Standards Update No. 2013-02 – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU No. 2013-02”)

ASU No. 2013-02 requires disclosure of amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present either on the face of the consolidated statements of operations or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net earnings but only if the amount reclassified is required to be reclassified to net earnings in its entirety in the same reporting period. For amounts not reclassified in their entirety to net earnings, an entity is required to cross-reference to other disclosures that provide additional detail about those amounts. ASU No. 2013-02 became effective prospectively for the Company for annual and interim periods beginning January 1, 2013. The adoption of ASU No. 2013-02 did not have a material effect on the Company’s consolidated financial statements.

Accounting Standards Update No. 2013-11 – Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (“ASU No. 2013-11”)

ASU No. 2013-11 provides guidance on financial statement presentation of an unrecognized tax benefit when a net operating loss (“NOL”) carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforwards in the same tax jurisdiction as of the reporting date. The guidance in ASU No. 2013-11 is effective for interim and annual periods beginning after December 15, 2013. The Company does not expect the adoption of this ASU to have a material impact on the Company’s results of operations, financial condition or cash flows.

DESCRIPTION_OF_BUSINESS_AND_SU2

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Schedule of earnings (loss) and weighted average shares outstanding used in the computation of basic and diluted earnings (loss) per share	'
	The earnings and weighted average shares outstanding used in the computation of basic and diluted earnings per share are as follows (dollars in thousands, except share and per share data):

		2013		2012			2011
	Numerator:
	Net earnings	$	15,908	$	2,373		$	3,764
	Less Dividends declared:
	Class A		522		522			522
	Class B		2,576		2,697			2,690
	Undistributed earnings (loss)	$	12,810	$	(846	)	$	552

	Undistributed earnings (loss) allocation - basic and diluted:
	Class A undistributed earnings (loss)	$	2,346	$	(150	)	$	98
	Class B undistributed earnings (loss)		10,464		(696	)		454
	Total undistributed earnings (loss)	$	12,810	$	(846	)	$	552

	Net earnings allocation - basic and diluted:
	Class A net earnings	$	2,868	$	372		$	620
	Class B net earnings		13,040		2,001			3,144
	Net earnings	$	15,908	$	2,373		$	3,764


	Denominator:
	Weighted average shares outstanding:
	Class A - basic and diluted		2,174,912		2,174,912			2,174,912
	Class B - basic and diluted		9,239,646		9,624,578			9,597,661

	Earnings per share:
	Class A - basic and diluted	$	1.32	$	0.17		$	0.28
	Class B - basic and diluted	$	1.41	$	0.21		$	0.33

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
ACQUISITIONS (Tables)	Dec. 31, 2013
ACQUISITIONS [Abstract]	'
Schedule of acquisition date fair values of assets acquired and liabilities assumed	'
	While the initial accounting related to the acquisitions of TRP and Array is not complete as of the filing date of this Annual Report on Form 10-K, the following table depicts the Company’s current estimate of the respective acquisition date fair values of the consideration paid and identifiable net assets acquired (in thousands):

			TRP									Array									2013 Acquisitions
						Measurement			March 29,						Measurement			August 20,			Acquisition-Date
			March 29,			Period			2013			August 20,			Period			2013			Fair Values
			2013			Adjustments			(As adjusted)			2013			Adjustments			(As adjusted)			(As adjusted)
	Cash		$	8,388		$	(29	)	$	8,359		$	-		$	-		$	-		$	8,359
	Accounts receivable			11,580			(39	)		11,541			994			-			994			12,535
	Inventories			6,258			1,097			7,355			2,588			(1,595	)		993			8,348
	Other current assets			1,953			(181	)		1,772			83			345			428			2,200
	Property, plant and equipment			4,693			1,097			5,790			2,285			1,225			3,510			9,300
	Intangible assets			-			6,110			6,110			-			1,470			1,470			7,580
	Other assets			1,151			84			1,235			84			1,663			1,747			2,982
	Total identifiable assets			34,023			8,139			42,162			6,034			3,108			9,142			51,304

	Accounts payable			(8,565	)		331			(8,234	)		(677	)		1			(676	)		(8,910	)
	Accrued expenses			(4,003	)		(219	)		(4,222	)		(206	)		(79	)		(285	)		(4,507	)
	Other current liabilities			(25	)		(791	)		(816	)		(214	)		214			-			(816	)
	Noncurrent liabilities			-			(586	)		(586	)		(643	)		(1,105	)		(1,748	)		(2,334	)
	Total liabilities assumed			(12,593	)		(1,265	)		(13,858	)		(1,740	)		(969	)		(2,709	)		(16,567	)
	Net identifiable assets acquired			21,430			6,874			28,304			4,294			2,139			6,433			34,737
	Goodwill			8,278			(7,234	)		1,044			5,666			(2,094	)		3,572			4,616
	Net assets acquired		$	29,708		$	(360	)	$	29,348		$	9,960		$	45		$	10,005		$	39,353


	Cash paid		$	22,400		$	6,948		$	29,348		$	9,960		$	45		$	10,005		$	39,353
	Assumption of severance payment			109			(109	)		-			-			-			-			-
	Fair value of consideration
	transferred			22,509			6,839			29,348			9,960			45			10,005			39,353
	Deferred consideration			7,199			(7,199	)		-			-			-			-			-
	Total consideration paid		$	29,708		$	(360	)	$	29,348		$	9,960		$	45		$	10,005		$	39,353
Fair value of identifiable intangible assets	'
	The preliminary fair value of identifiable intangible assets related to the 2013 Acquired Companies is shown in the table below (dollars in thousands). For those intangible assets with finite lives, the acquisition-date fair values will be amortized over their respective estimated future lives utilizing the straight-line method.

		Weighted-Average Life		Acquisition-Date Fair Value
	Trademarks	Indefinite		$	40
	Technology	22 years			1,540
	Customer relationships	17.5 years			5,840
	Non-compete agreements	2 years			160
	Total identifiable intangible assets acquired			$	7,580
Unaudited pro forma consolidated results of operations information	'
	The 2012 unaudited pro forma net earnings were adjusted to include these charges (dollars in thousands except per share data):
			Year Ended December 31,
			2013			2012

	Revenue		$	374,153		$	376,921
	Net earnings			17,774			8,800
	Earnings per Class A common share - basic and diluted			1.48			0.69
	Earnings per Class B common share - basic and diluted			1.58			0.76
Estimated acquisition date fair values of the consideration transferred and identifiable net assets acquired	'
	The following table reflects the finalized acquisition date fair values of the consideration transferred and identifiable net assets acquired related to the 2012 acquisitions (in thousands):

						Measurement			Acquisition-Date
			Acquisition-Date			Period			Fair Values
			Fair Values			Adjustments			(As finalized)
	Cash and cash equivalents		$	2,991		$	-		$	2,991
	Accounts receivable			3,750			3			3,753
	Inventories			1,061			(16	)		1,045
	Other current assets			90			-			90
	Property, plant and equipment			502			263			765
	Intangible assets			30			11,626			11,656
	Total identifiable assets			8,424			11,876			20,300

	Accounts payable			(1,702	)		-			(1,702	)
	Accrued expenses			(1,736	)		-			(1,736	)
	Notes payable			(216	)		-			(216	)
	Income taxes payable			(264	)		(60	)		(324	)
	Deferred income tax liability, current			(70	)		-			(70	)
	Deferred income tax liability, noncurrent			-			(2,700	)		(2,700	)
	Other long-term liabilities			(216	)		-			(216	)
	Total liabilities assumed			(4,204	)		(2,760	)		(6,964	)
	Net identifiable assets acquired			4,220			9,116			13,336
	Goodwill			17,965			(8,900	)		9,065
	Net assets acquired		$	22,185		$	216		$	22,401


	Cash paid		$	22,138			263		$	22,401
	Deferred consideration			47			(47	)		-
	Fair value of consideration transferred		$	22,185		$	216		$	22,401



	The fair value of identifiable intangible assets related to the 2012 Acquired Companies is shown in the table below (dollars in thousands). For those intangible assets with finite lives, the acquisition-date fair values will be amortized over their respective estimated future lives utilizing the straight-line method.

		Weighted-Average Life		Acquisition-Date Fair Value
	Trademarks	Indefinite		$	1,264
	Technology	20 years			6,542
	Customer relationships	16 years			3,292
	Non-compete agreements	2 years			558
	Total identifiable intangible assets acquired			$	11,656

RESTRUCTURING_ACTIVITIES_Table

RESTRUCTURING ACTIVITIES (Tables)	12 Months Ended
RESTRUCTURING ACTIVITIES (Tables)	Dec. 31, 2013
RESTRUCTURING ACTIVITIES [Abstract]	'
Activity and liability balances related to restructuring charges	'
	Activity and liability balances related to restructuring costs for the years ended December 31, 2012 and 2013 are as follows:

				2012							2013
		Liability at				Cash Payments			Liability at				Cash Payments			Liability at
		December 31,		New		and Other			December 31,		New		and Other			December 31,
		2011		Charges		Settlements			2012		Charges		Settlements			2013
	Severance costs	$	-	$	3,227	$	(3,105	)	$	122	$	1,239	$	(1,361	)	$	-
	Transportation of equipment		-		528		(528	)		-		100		(100	)		-
	Set-up costs		-		71		(71	)		-		-		-			-
	Impairment/loss on disposal of assets related to restructuring		-		1,389		(1,389	)		-		-		-			-
	Other restructuring costs		-		30		(30	)		-		48		(48	)		-
	Total	$	-	$	5,245	$	(5,123	)	$	122	$	1,387	$	(1,509	)	$	-

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	Dec. 31, 2013
GOODWILL AND OTHER INTANGIBLE ASSETS [Abstract]	'
Changes in carrying value of goodwill classified by reportable operating segment	'
	The changes in the carrying value of goodwill classified by reportable operating segment for the years ended December 31, 2013 and 2012 are as follows (dollars in thousands):

		Total			Asia			North America			Europe

	Balance at January 1, 2012:
	Goodwill, gross		31,104			12,875			15,293			2,936
	Accumulated impairment charges		(26,941	)		(12,875	)		(14,066	)		-
	Goodwill, net		4,163			-			1,227			2,936

	Goodwill allocation related to acquisition		9,065			-			-			9,065
	Foreign currency translation		331			-			-			331

	Balance at December 31, 2012:
	Goodwill, gross		40,500			12,875			15,293			12,332
	Accumulated impairment charges		(26,941	)		(12,875	)		(14,066	)		-
	Goodwill, net	$	13,559		$	-		$	1,227		$	12,332

	Goodwill allocation related to acquisition		4,616			1,044			3,572			-
	Foreign currency translation		185			58			-			127

	Balance at December 31, 2013:
	Goodwill, gross		45,301			13,977			18,865			12,459
	Accumulated impairment charges		(26,941	)		(12,875	)		(14,066	)		-
	Goodwill, net	$	18,360		$	1,102		$	4,799		$	12,459
Components of intangible assets other than goodwill	'
	The components of intangible assets other than goodwill are as follows (dollars in thousands):

		31-Dec-13									31-Dec-12
		Gross Carrying			Accumulated			Net Carrying			Gross Carrying		Accumulated		Net Carrying
		Amount			Amortization			Amount			Amount		Amortization		Amount

	Patents, licenses and technology	$	11,919		$	1,864		$	10,055		$	8,900	$	873	$	8,027
	Customer relationships		11,923			1,191			10,732			5,977		566		5,411
	Non-compete agreements		787			483			304			613		157		456
	Trademarks		8,381			-			8,381			8,297		-		8,297

		$	33,010		$	3,538		$	29,472		$	23,787	$	1,596	$	22,191
Estimated amortization expense for intangible assets	'
	Estimated amortization expense for intangible assets for the next five years is as follows (dollars in thousands):

	Year Ending	Estimated
	December 31,	Amortization Expense

	2014	$	2,198
	2015		1,668
	2016		1,509
	2017		1,509
	2018		1,506

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Dec. 31, 2013
FAIR VALUE MEASUREMENTS [Abstract]	'
Financial assets accounted at fair value on a recurring basis	'
	The following table sets forth by level, within the fair value hierarchy, the Company’s financial assets accounted for at fair value on a recurring basis as of December 31, 2013 and 2012 (dollars in thousands).

				Assets at Fair Value Using
		Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	As of December 31, 2013
	Available-for-sale securities:
	Investments held in rabbi trust	$	3,313	$	3,313	$	-	$	-
	Marketable securities		3		3		-		-
	Total	$	3,316	$	3,316	$	-	$	-

	As of December 31, 2012
	Available-for-sale securities:
	Investments held in rabbi trust	$	6,014	$	6,014	$	-	$	-
	Marketable securities		2		2		-		-
	Total	$	6,016	$	6,016	$	-	$	-

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
INVENTORIES (Tables)	Dec. 31, 2013
INVENTORIES [Abstract]	'
Components of inventories	'
	The components of inventories are as follows (dollars in thousands):

		December 31,
		2013		2012
	Raw materials	$	29,428	$	26,157
	Work in progress		8,783		8,200
	Finished goods		31,808		20,567
		$	70,019	$	54,924

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Tables)	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT [Abstract]	'
Property, plant and equipment	'
	Property, plant and equipment consist of the following (dollars in thousands):

		December 31,
		2013			2012
	Land	$	3,229		$	3,234
	Buildings and improvements		25,216			23,579
	Machinery and equipment		82,420			70,384
	Construction in progress		4,042			2,340
	Assets held for sale		-			14
			114,907			99,551
	Accumulated depreciation		(74,011	)		(64,549	)
		$	40,896		$	35,002

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Reconciliation of beginning and ending amount of liability for uncertain tax positions	'
	A reconciliation of the beginning and ending amount of the liability for uncertain tax positions is as follows (dollars in thousands):

		2013			2012			2011
	Liability for uncertain tax positions - January 1	$	2,711		$	4,132		$	3,835
	Additions based on tax positions
	related to the current year		28			1,221			297
	Settlement/expiration of statutes of limitations		(550	)		(2,642	)		-
	Liability for uncertain tax positions - December 31	$	2,189		$	2,711		$	4,132
Provision (benefit) for income taxes	'
	The (benefit) provision for income taxes consists of the following (dollars in thousands):

		Years Ended December 31,
		2013			2012			2011
	Current:
	Federal	$	(1,099	)	$	(459	)	$	2,585
	Foreign		1,120			241			478
	State		113			76			362
			134			(142	)		3,425
	Deferred:
	Federal		(865	)		(807	)		599
	State		65			(58	)		102
	Foreign		(77	)		(369	)		(18	)
			(877	)		(1,234	)		683

		$	(743	)	$	(1,376	)	$	4,108
Reconciliation of taxes on income computed at the federal statutory rate	'
	A reconciliation of taxes on income computed at the U.S. federal statutory rate to amounts provided is as follows (dollars in thousands):

		Years Ended December 31,
		2013						2012					2011
		$				%		$			%		$			%
	Tax provision computed at the
	federal statutory rate	$	5,309			35	%	$	339		34	%	$	2,676		34	%
	Increase (decrease) in taxes resulting from:
	Different tax rates and permanent differences
	applicable to foreign operations		(4,677	)		(31	%)		(306	)	(31	%)		1,526		19	%

	Increase in (reversal of) liability for uncertain
	tax positions - net		(522	)		(3	%)		(1,421	)	(143	%)		297		4	%

	Utilization of research and development, solar and foreign
	tax credits		(1,049	)		(7	%)		-		0	%		(762	)	(10	%)

	State taxes, net of federal benefit		117			1	%		-		0	%		341		4	%

	Current year valuation allowance - U.S. segment		49			0	%		298		30	%		-		0	%

	Permanent differences applicable to U.S. operations,
	including qualified production activity credits,
	SERP/COLI income, unrealized foreign exchange gains
	and amortization of purchase accounting intangibles		(91	)		(1	%)		(260	)	(26	%)		44		1	%

	Other		121			1	%		(26	)	(3	%)		(14	)	(0	%)
	Tax (benefit) provision computed at the Company's
	effective tax rate	$	(743	)		(5	%)	$	(1,376	)	(138	%)	$	4,108		52	%
Components of deferred income tax assets	'
	Components of deferred income tax assets are as follows (dollars in thousands).

		December 31,
		2013			2012
		Tax Effect			Tax Effect
	Deferred Tax Assets - current:
	State tax credits	$	915		$	848
	Reserves and accruals		2,020			1,334
	Federal net operating loss carryforward		790			-
	Other accruals		86			-
	Valuation allowance		(816	)		(745	)
		$	2,995		$	1,437

	Deferred Tax Assets - noncurrent:
	Unfunded pension liability	$	668		$	1,150
	Depreciation		(83	)		(426	)
	Amortization		(4,065	)		(2,457	)
	Federal, state and foreign net operating loss
	and credit carryforwards		3,844			1,114
	Restructuring expenses		-			319
	Other accruals		2,455			2,438
	Valuation allowances		(1,139	)		(1,129	)
		$	1,680		$	1,009

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	12 Months Ended
ACCRUED EXPENSES (Tables)	Dec. 31, 2013
ACCRUED EXPENSES [Abstract]	'
Accrued expenses	'
	Accrued expenses consist of the following (dollars in thousands):

		Year Ended December 31,
		2013		2012
	Sales commissions	$	1,431	$	1,295
	Subcontracting labor		2,406		2,408
	Salaries, bonuses and related benefits		13,674		6,023
	Litigation reserve		723		11,549
	Other		4,219		4,085
		$	22,453	$	25,360

BUSINESS_SEGMENT_INFORMATION_T

BUSINESS SEGMENT INFORMATION (Tables)	12 Months Ended
BUSINESS SEGMENT INFORMATION (Tables)	Dec. 31, 2013
BUSINESS SEGMENT INFORMATION [Abstract]	'
Key financial data	'
	The following is a summary of key financial data (dollars in thousands):

		2013			2012			2011
	Net Sales to External Customers:
	North America	$	116,548		$	126,469		$	134,804
	Asia		193,647			128,319			126,941
	Europe		38,994			31,806			33,376
		$	349,189		$	286,594		$	295,121

	Net Sales:
	North America	$	128,472		$	138,966		$	149,114
	Asia		225,151			167,756			177,815
	Europe		40,742			33,329			34,597
	Less intergeographic
	revenues		(45,176	)		(53,457	)		(66,405	)
		$	349,189		$	286,594		$	295,121

	Income (Loss) from Operations:
	North America	$	(1,560	)	$	1,336		$	9,026
	Asia		15,356			(42	)		(3,480	)
	Europe		1,251			369			1,850
		$	15,047		$	1,663		$	7,396

	Total Assets:
	North America	$	117,261		$	84,609		$	115,552
	Asia		148,689			148,351			148,950
	Europe		42,100			42,229			12,409
		$	308,050		$	275,189		$	276,911

	Capital Expenditures:
	North America	$	2,064		$	2,455		$	1,121
	Asia		4,551			2,003			1,733
	Europe		325			286			74
		$	6,940		$	4,744		$	2,928

	Depreciation and Amortization Expense:
	North America	$	4,282		$	4,081		$	4,046
	Asia		6,540			4,076			4,137
	Europe		1,560			956			484
		$	12,382		$	9,113		$	8,667
Entity-wide information net sales to external customers by geographic area and by major product line	'
	The following is a summary of entity-wide information related to the Company’s net sales to external customers by geographic area and by major product line (dollars in thousands).

		2013			2012			2011
	Net Sales by Geographic Area:

	United States	$	116,548		$	126,469		$	134,804
	Macao		193,647			128,319			126,941
	Germany		16,585			14,165			17,937
	United Kingdom		16,538			13,203			11,927
	Czech Republic		2,615			3,298			3,512
	Italy		3,252			1,083			-
	Sweden		4			57			-
	Consolidated net sales	$	349,189		$	286,594		$	295,121

	Net Sales by Major Product Line:

	Interconnect	$	111,653		$	109,245		$	107,346
	Magnetics		170,166			100,529			87,104
	Modules		55,967			66,663			90,475
	Circuit protection		11,403			10,157			10,196
	Consolidated net sales	$	349,189		$	286,594		$	295,121
Long-lived assets by geographic area	'
	The following is a summary of long-lived assets by geographic area as of December 31, 2013 and 2012 (dollars in thousands):

		2013			2012
	Long-lived Assets by Geographic Location:

	United States	$	30,102		$	27,552
	People's Republic of China (PRC)		20,985			16,622
	All other foreign countries		3,257			3,338
	Consolidated long-lived assets	$	54,344		$	47,512

RETIREMENT_FUND_AND_PROFIT_SHA1

RETIREMENT FUND AND PROFIT SHARING PLAN (Tables)	12 Months Ended
RETIREMENT FUND AND PROFIT SHARING PLAN (Tables)	Dec. 31, 2013
RETIREMENT FUND AND PROFIT SHARING PLAN [Abstract]	'
Components of SERP expense	'
	The net periodic benefit cost related to the SERP consisted of the following components during the years ended December 31, 2013, 2012 and 2011 (dollars in thousands):

			2013				2012			2011

	Service Cost		$	556			$	438		$	371
	Interest Cost			448				417			404
	Net amortization			307				230			149
	Net periodic benefit cost		$	1,311			$	1,085		$	924
Information about changes in plan assets and benefit obligation, the funded status	'
	Summarized information about the changes in plan assets and benefit obligation, the funded status and the amounts recorded at December 31, 2013 and 2012 are as follows (dollars in thousands):


			2013				2012
	Fair value of plan assets, January 1		$	-			$	-
	Company contributions			-				-
	Benefits paid			-				-
	Fair value of plan assets, December 31		$	-			$	-
	Benefit obligation, January 1			11,045				9,274
	Service cost			556				438
	Interest cost			448				417
	Plan amendments			502				-
	Benefits paid							-
	Actuarial (gains) losses			(1,721	)			916
	Benefit obligation, December 31		$	10,830			$	11,045
	Funded status, December 31		$	(10,830	)		$	(11,045	)
Expected benefit payments	'
	The following benefit payments, which reflect expected future service, are expected to be paid (dollars in thousands):

	Years Ending
	December 31,

	2014		$	-
	2015			264
	2016			264
	2017			264
	2018			264
	2019 - 2023			3,443
Gross amounts recognized in accumulated other comprehensive loss, net of tax	'
	The following gross amounts are recognized in accumulated other comprehensive loss, net of tax (dollars in thousands):

			2013				2012
	Prior service cost		$	1,230			$	877
	Net loss			1,004				2,884
			$	2,234			$	3,761
Weighted average assumptions used in determining the periodic net cost and benefit obligation related to SERP	'
	The weighted average assumptions used in determining the periodic net cost and benefit obligation information related to the SERP are as follows:

		2013		2012		2011
	Net periodic benefit cost
	Discount rate	4.00%		4.50%		5.50%
	Rate of compensation increase	3.00%		3.00%		3.00%
	Benefit obligation
	Discount rate	5.00%		4.00%		4.50%
	Rate of compensation increase	3.00%		3.00%		3.00%

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
SHARE-BASED COMPENSATION (Tables)	Dec. 31, 2013
SHARE-BASED COMPENSATION [Abstract]	'
Summary of the restricted stock activity	'
	A summary of the restricted stock activity under the Program as of December 31, 2013 is presented below:

					Weighted		Weighted Average
	Restricted Stock				Average		Remaining
	Awards	Shares			Award Price		Contractual Term

	Outstanding at January 1, 2013		352,600		$	18.83	3.0 years
	Granted		162,200			19.4
	Vested		(82,400	)		19.84
	Forfeited		(20,050	)		18.78
	Outstanding at December 31, 2013		412,350		$	18.85	3.4 years

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Future minimum lease payments for operating leases	'
	Future minimum lease payments for operating leases are approximately as follows (dollars in thousands):

	Years Ending
	December 31,

	2014	$	4,522
	2015		3,267
	2016		2,363
	2017		1,710
	2018		944
	Thereafter		2,499
		$	15,305

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	Dec. 31, 2013
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract]	'
Components of accumulated other comprehensive loss	'
	The components of accumulated other comprehensive income (loss) as of December 31, 2013 and 2012 are summarized below (dollars in thousands):

		2013			2012

	Foreign currency translation adjustment	$	1,904		$	927
	Unrealized holding gain on available-for-sale
	securities, net of taxes of $169 and $161 as of
	December 31, 2013 and 2012		282			256
	Unfunded SERP liability, net of taxes of $(693) and
	$(1,151) as of December 31, 2013 and 2012		(1,541	)		(2,610	)

	Accumulated other comprehensive income (loss)	$	645		$	(1,427	)


	Changes in accumulated other comprehensive loss by component during the year ended December 31, 2013 are as follows. All amounts are net of tax (dollars in thousands).

					Unrealized Holding
		Foreign Currency			Gains on
		Translation			Available-for-				Unfunded
		Adjustment			Sale Securities				SERP Liability				Total

	Balance at January 1, 2013	$	927		$	256			$	(2,610	)		$	(1,427	)
	Other comprehensive income (loss) before reclassifications		977			87				761				1,825
	Amounts reclassified from accumulated other
	comprehensive income (loss)		-			(61	)	(a)		308		(b)		247
	Net current period other comprehensive income (loss)		977			26				1,069				2,072

	Balance at December 31, 2013	$	1,904		$	282			$	(1,541	)		$	645

	(a) This reclassification relates to the gain on sale of SERP investments during the third quarter of 2013. This is reflected as
	a gain on sale of investment in the accompanying condensed consolidated statements of operations.

	(b) This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan.
	This expense is allocated between cost of sales and selling, general and administrative expense based upon the employment
	classification of the plan participants.

SELECTED_QUARTERLY_FINANCIAL_D1

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	Dec. 31, 2013
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) [Abstract]	'
Quarterly results (unaudited)	'
	Quarterly results (unaudited) for the years ended December 31, 2013 and 2012 are summarized as follows (in thousands, except per share data):

													Total Year
			Quarter Ended										Ended
			March 31,			June 30,		September 30,		December 31,			December 31,
			2013			2013 (c)		2013 (c)		2013			2013 (a)

	Net sales		$	63,028		$	93,981	$	101,164	$	91,016		$	349,189

	Cost of sales			53,932			78,724		81,136		73,160			286,952

	Net (loss) earnings			(558	)		1,689		7,380		7,397			15,908

	(Loss) earnings per share:
	Class A common share - basic and diluted		$	(0.05	)	$	0.14	$	0.62	$	0.61		$	1.32
	Class B common share - basic and diluted		$	(0.05	)	$	0.15	$	0.65	$	0.65		$	1.41



													Total Year
			Quarter Ended										Ended
			March 31,			June 30,		September 30,		December 31,			December 31,
			2012			2012		2012		2012 (b)			2012 (a)

	Net sales		$	65,561		$	73,222	$	76,059	$	71,752		$	286,594

	Cost of sales			55,136			61,081		63,472		60,426			240,115

	Net earnings (loss)			872			1,441		2,492		(2,432	)		2,373

	Earnings (loss) per share:
	Class A common share - basic and diluted		$	0.07		$	0.11	$	0.2	$	(0.21	)	$	0.17
	Class B common share - basic and diluted		$	0.08		$	0.12	$	0.21	$	(0.21	)	$	0.21


	(a)	Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

	(b)	The net loss for the quarter ended December 31, 2012 includes $3.1 million of restructuring charges primarily related to severance charges and the writedown of assets associated with the closure of the Company’s Vinita, Oklahoma manufacturing facility.

	(c)	The net earnings for the quarters ended June 30, 2013 and September 30, 2013 have been restated to include the effects of measurement period adjustments related to the acquisitions of TRP and Array. These measurement period adjustments reduced the previously-reported net earnings by $0.7 million and $0.5 million for the quarters ended June 30, 2013 and September 30, 2013, respectively, and primarily related to the step-up of inventory to fair value, and higher depreciation and amortization expense related to the appraised fair values of property, plant and equipment, and the various intangible assets as further described in Note 2.

DESCRIPTION_OF_BUSINESS_AND_SU3

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Mar. 09, 2012

Dec. 31, 2013

Dec. 31, 2012

Sep. 12, 2012

Jul. 31, 2012

Aug. 20, 2013

Mar. 29, 2013

Segment

Class A [Member]

Class B [Member]

Machinery and Equipment [Member]

Buildings and Leasehold Improvements [Member]

GigaCom Interconnect [Member]

Powerbox [Member]

Fibreco [Member]

Array [Member]

TRP [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Number of reportable segments

Acquired tax assets and liabilities [Line Items]

Acquisition date

9-Mar-12

12-Sep-12

31-Jul-12

20-Aug-13

29-Mar-13

Acquisition of issued and outstanding capital stock (in hundredths)

100.00%

Allowance for doubtful accounts

$941,000

$743,000

$941,000

$743,000

Other-than-temporary impairment charge

800,000

Net realized gains (losses) on sales of investments

100,000

-100,000

100,000

Change in Chinese Renminbi foreign currency exchange rate

2.00%

Net currency exchange (losses) gains

-600,000

600,000

Foreign currency translation gains (losses)

977,000

281,000

-236,000

Warranty period for workmanship defects

'12 months

Property, Plant and Equipment [Line Items]

Property, plant and equipment, useful life

'1 year

'13 years

'2 years

'39 years

Earnings Per Share [Line Items]

Dividend rate Class B common stock in excess of dividend rate of Class A common stock (in hundredths)

5.00%

Undistributed earning allocation rate of Class B common stock in excess of Class A common stock (in hundredths)

5.00%

Numerator [Abstract]

Net earnings

7,397,000

7,380,000

[1]

1,689,000

[1]

-558,000

-2,432,000

[2]

2,492,000

1,441,000

[2]

872,000

15,908,000

[3]

2,373,000

[3]

3,764,000

2,868,000

372,000

620,000

13,040,000

2,001,000

3,144,000

Less Dividends declared

522,000

2,576,000

2,697,000

2,690,000

Undistributed earnings (loss)

12,810,000

-846,000

552,000

2,346,000

-150,000

98,000

10,464,000

-696,000

454,000

Undistributed earnings (loss) allocation - basic and diluted [Abstract]

Undistributed earnings (loss)

12,810,000

-846,000

552,000

2,346,000

-150,000

98,000

10,464,000

-696,000

454,000

Net earnings allocation basic and diluted [Abstract]

Net earnings

7,397,000

7,380,000

[1]

1,689,000

[1]

-558,000

-2,432,000

[2]

2,492,000

1,441,000

[2]

872,000

15,908,000

[3]

2,373,000

[3]

3,764,000

2,868,000

372,000

620,000

13,040,000

2,001,000

3,144,000

Weighted-average shares outstanding [Abstract]

Weighted average shares outstanding (in shares)

2,174,912

9,239,646

9,624,578

9,597,661

Earnings per share [Abstract]

Common share - basic and diluted (in dollars per share)

$0.61

$0.62

[1]

$0.14

[1]

($0.05)

($0.21)

[2]

$0.20

$0.11

[2]

$0.07

$1.32

[3]

$0.17

[3]

$0.28

$0.65

[1]

$0.15

[1]

($0.05)

($0.21)

[2]

$0.21

$0.12

[2]

$0.08

$1.41

[3]

$0.21

[3]

$0.33

Research and Development Costs

14,100,000

12,400,000

12,000,000

1,000,000

600,000

Impairment charges related to property, plant and equipment

1,400,000

Carrying value of the building and land

1,000,000

Asset write-downs related to property, plant and equipment

$300,000

[1]

The net earnings for the quarters ended June 30, 2013 and September 30, 2013 have been restated to include the effects of measurement period adjustments related to the acquisitions of TRP and Array. These measurement period adjustments reduced the previously-reported net earnings by $0.7 million and $0.5 million for the quarters ended June 30, 2013 and September 30, 2013, respectively, and primarily related to the step-up of inventory to fair value, and higher depreciation and amortization expense related to the appraised fair values of property, plant and equipment, and the various intangible assets as further described in Note 2.

[2]

The net loss for the quarter ended December 31, 2012 includes $3.1 million of restructuring charges primarily related to severance charges and the write-down of assets associated with the closure of the Companybs Vinita, Oklahoma manufacturing facility.

[3]

Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

ACQUISITIONS_Details

ACQUISITIONS (Details)

3 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Sep. 30, 2013

Jun. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 09, 2012

Dec. 31, 2013

Dec. 31, 2012

Jul. 31, 2012

Sep. 12, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 29, 2013

Mar. 09, 2013

Aug. 20, 2013

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

USD ($)

Trademarks [Member]

Technology [Member]

Customer Relationships [Member]

Noncompete Agreements [Member]

Class A [Member]

Class B [Member]

GigaCom Interconnect [Member]

Fibreco [Member]

Powerbox Italy [Member]

Fibreco and Bel Power Europe [Member]

TRP [Member]

Array [Member]

TRP and Array [Member]

2012 Acquired Companies [Member]

GigaCom, Fibreco and Bel Power Europe [Member]

2013 Acquired Companies [Member]

USD ($)

EUR (€)

USD ($)

EUR (€)

USD ($)

Class B [Member]

USD ($)

Measurement Period Adjustments [Member]

Acquisition Date Fair Values (As adjusted) [Member]

USD ($)

Measurement Period Adjustments [Member]

Acquisition Date Fair Values (As adjusted) [Member]

USD ($)

Acquisition Date Fair Values [Member]

Measurement Period Adjustments [Member]

Acquisition Date Fair Values (As adjusted) [Member]

USD ($)

Acquired tax assets and liabilities [Line Items]

Acquisition date

9-Mar-12

31-Jul-12

12-Sep-12

29-Mar-13

20-Aug-13

Acquisition of issued and outstanding capital stock (in hundredths)

100.00%

Cash paid in exchange of net assets acquired

$2,700,000

€ 1,700,000

$13,700,000

€ 8,700,000

$3,000,000

$21,000,000

$22,400,000

$6,948,000

$29,348,000

$9,960,000

$45,000

$10,005,000

$39,353,000

$22,138,000

$263,000

$22,401,000

Cash acquired from acquisition

8,359,000

2,991,000

2,700,000

200,000

Number of restricted shares granted for acquisition (in shares)

30,000

Compensation expense of grant date fair value of restricted shares

600,000

Acquisition-related costs

500,000

700,000

200,000

800,000

700,000

500,000

Acquisition-related costs excluded from pro forma net earnings

900,000

Acquisition-related costs incurred but excluded from pro forma earnings during the period after tax

600,000

Nonrecurring expense related to fair value adjustments excluded from pro forma net earnings

400,000

Fair value adjustments excluded from pro form net earnings after tax

400,000

Research and development expense incurred

14,100,000

12,400,000

12,000,000

1,000,000

600,000

Assets acquired [Abstract]

Cash and cash equivalents

8,388,000

-29,000

8,359,000

2,991,000

Accounts receivable

11,580,000

-39,000

11,541,000

994,000

12,535,000

3,750,000

3,000

3,753,000

Inventories

6,258,000

1,097,000

7,355,000

2,588,000

-1,595,000

993,000

8,348,000

1,061,000

-16,000

1,045,000

Other current assets

1,953,000

-181,000

1,772,000

83,000

345,000

428,000

2,200,000

90,000

Property, plant and equipment

4,693,000

1,097,000

5,790,000

2,285,000

1,225,000

3,510,000

9,300,000

502,000

263,000

765,000

Intangible assets

6,110,000

1,470,000

7,580,000

30,000

11,626,000

11,656,000

Other assets

1,151,000

84,000

1,235,000

84,000

1,663,000

1,747,000

2,982,000

Total identifiable assets

34,023,000

8,139,000

42,162,000

6,034,000

3,108,000

9,142,000

51,304,000

8,424,000

11,876,000

20,300,000

Liabilities assumed [Abstract]

Accounts payable

-8,565,000

331,000

-8,234,000

-677,000

1,000

-676,000

-8,910,000

-1,702,000

Accrued expenses

-4,003,000

-219,000

-4,222,000

-206,000

-79,000

-285,000

-4,507,000

-1,736,000

Other current liabilities

-25,000

-791,000

-816,000

-214,000

214,000

-816,000

Noncurrent liabilities

-586,000

-643,000

-1,105,000

-1,748,000

-2,334,000

Notes Payable

-216,000

Income taxes payable

-264,000

-60,000

-324,000

Deferred income tax liability, current

-70,000

Deferred income tax liability, noncurrent

-2,700,000

Other long-term liabilities

-216,000

Total liabilities assumed

-12,593,000

-1,265,000

-13,858,000

-1,740,000

-969,000

-2,709,000

-16,567,000

-4,204,000

-2,760,000

-6,964,000

Net identifiable assets acquired

21,430,000

6,874,000

28,304,000

4,294,000

2,139,000

6,433,000

34,737,000

4,220,000

9,116,000

13,336,000

Goodwill

8,278,000

-7,234,000

1,044,000

5,666,000

-2,094,000

3,572,000

4,616,000

17,965,000

-8,900,000

9,065,000

Fair value of net assets acquired

29,708,000

-360,000

29,348,000

9,960,000

45,000

10,005,000

39,353,000

22,185,000

216,000

22,401,000

Consideration transferred [Abstract]

Cash Paid

2,700,000

1,700,000

13,700,000

8,700,000

3,000,000

21,000,000

22,400,000

6,948,000

29,348,000

9,960,000

45,000

10,005,000

39,353,000

22,138,000

263,000

22,401,000

Assumption of severance payment

109,000

-109,000

Fair value of consideration transferred

22,509,000

6,839,000

29,348,000

9,960,000

45,000

10,005,000

39,353,000

22,185,000

216,000

22,401,000

Deferred consideration

7,199,000

-7,199,000

47,000

-47,000

Total consideration paid/payable

29,708,000

-360,000

29,348,000

9,960,000

45,000

10,005,000

39,353,000

Unaudited Pro forma Consolidated Results of Operations

Revenue

374,153,000

376,921,000

10,700,000

3,100,000

68,600,000

Net earnings

17,774,000

8,800,000

1,000,000

200,000

9,200,000

Earnings per common share - basic and diluted (in dollars per share)

$1.48

$0.69

$1.58

$0.76

Fair Value of Identifiable Intangible Assets [Abstract]

Acquisition date fair value

40,000

1,264,000

Acquisition date fair value

1,540,000

6,542,000

5,840,000

3,292,000

160,000

558,000

Weighted average life

'22 years

'20 years

'17 years 6 months

'16 years

'2 years

Total identifiable intangible assets acquired

$7,580,000

$11,656,000

RESTRUCTURING_ACTIVITIES_Detai

RESTRUCTURING ACTIVITIES (Details) (USD $)	3 Months Ended	12 Months Ended
RESTRUCTURING ACTIVITIES (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Loss on disposal of land and building	'	'	$1,000,000	'
Impairment on equipment	'	'	400,000	'
Activity and liability balances related to restructuring charges [Roll Forward]	'	'	'	'
Liability, Beginning balance	'	122,000	0	'
New Charges	3,100,000	1,387,000	5,245,000	314,000
Cash Payment and Other Settlements	'	-1,509,000	-5,123,000	'
Liability, Ending balance	122,000	0	122,000	0
Severance costs	'	'	'	300,000
Severance Costs [Member]	'	'	'	'
Activity and liability balances related to restructuring charges [Roll Forward]	'	'	'	'
Liability, Beginning balance	'	122,000	0	'
New Charges	'	1,239,000	3,227,000	'
Cash Payment and Other Settlements	'	-1,361,000	-3,105,000	'
Liability, Ending balance	122,000	0	122,000	'
Transportation of Equipment [Member]	'	'	'	'
Activity and liability balances related to restructuring charges [Roll Forward]	'	'	'	'
Liability, Beginning balance	'	0	0	'
New Charges	'	100,000	528,000	'
Cash Payment and Other Settlements	'	-100,000	-528,000	'
Liability, Ending balance	0	0	0	'
Setup Costs [Member]	'	'	'	'
Activity and liability balances related to restructuring charges [Roll Forward]	'	'	'	'
Liability, Beginning balance	'	0	0	'
New Charges	'	0	71,000	'
Cash Payment and Other Settlements	'	0	-71,000	'
Liability, Ending balance	0	0	0	'
Impairment/Loss on Disposal of Assets Related to Restructuring [Member]	'	'	'	'
Activity and liability balances related to restructuring charges [Roll Forward]	'	'	'	'
Liability, Beginning balance	'	0	0	'
New Charges	'	0	1,389,000	'
Cash Payment and Other Settlements	'	0	-1,389,000	'
Liability, Ending balance	0	0	0	'
Other Restructuring Costs [Member]	'	'	'	'
Activity and liability balances related to restructuring charges [Roll Forward]	'	'	'	'
Liability, Beginning balance	'	0	0	'
New Charges	'	48,000	30,000	'
Cash Payment and Other Settlements	'	-48,000	-30,000	'
Liability, Ending balance	$0	$0	$0	'

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill [Roll Forward]	'	'	'
Goodwill, gross beginning of period	$40,500,000	$31,104,000	'
Accumulated impairment charges beginning of period	-26,941,000	-26,941,000	'
Goodwill, net beginning of period	13,559,000	4,163,000	'
Goodwill allocation related to acquisition	4,616,000	9,065,000	0
Foreign currency translation	185,000	331,000	'
Goodwill, gross end of period	45,301,000	40,500,000	31,104,000
Accumulated impairment charges end of period	-26,941,000	-26,941,000	-26,941,000
Goodwill, net end of period	18,360,000	13,559,000	4,163,000
Components of intangible assets other than goodwill [Abstract]	'	'	'
Gross carrying amount	33,010,000	23,787,000	'
Accumulated amortization	3,538,000	1,596,000	'
Net carrying amount	29,472,000	22,191,000	'
Payments for intangible assets	1,336,000	0	0
Other long-term liabilities associated with licensing agreements	410,000	233,000	'
Intangible assets acquired	7,600,000	11,700,000	'
Amortization expense	1,900,000	800,000	400,000
Estimated amortization expense for intangible assets [Abstract]	'	'	'
2014	2,198,000	'	'
2015	1,668,000	'	'
2016	1,509,000	'	'
2017	1,509,000	'	'
2018	1,506,000	'	'
Minimum [Member]	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Other intangible assets amortization period	'1 year	'	'
Maximum [Member]	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Other intangible assets amortization period	'20 years	'	'
Patents, Licenses and Technology [Member]	'	'	'
Components of intangible assets other than goodwill [Abstract]	'	'	'
Gross carrying amount	11,919,000	8,900,000	'
Accumulated amortization	1,864,000	873,000	'
Net carrying amount	10,055,000	8,027,000	'
Customer Relationships [Member]	'	'	'
Components of intangible assets other than goodwill [Abstract]	'	'	'
Gross carrying amount	11,923,000	5,977,000	'
Accumulated amortization	1,191,000	566,000	'
Net carrying amount	10,732,000	5,411,000	'
Non-compete Agreements [Member]	'	'	'
Components of intangible assets other than goodwill [Abstract]	'	'	'
Gross carrying amount	787,000	613,000	'
Accumulated amortization	483,000	157,000	'
Net carrying amount	304,000	456,000	'
Trademarks [Member]	'	'	'
Components of intangible assets other than goodwill [Abstract]	'	'	'
Gross carrying amount	8,381,000	8,297,000	'
Accumulated amortization	0	0	'
Net carrying amount	8,381,000	8,297,000	'
Licensing Agreements with Radiall SA [Member]	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Other intangible assets amortization period	'20 years	'	'
Components of intangible assets other than goodwill [Abstract]	'	'	'
Payments for intangible assets	1,300,000	'	'
Received from intangible assets	300,000	'	'
Intangible assets, noncurrent	1,300,000	'	'
Other long-term liabilities associated with licensing agreements	300,000	'	'
Asia [Member]	'	'	'
Goodwill [Roll Forward]	'	'	'
Goodwill, gross beginning of period	12,875,000	12,875,000	'
Accumulated impairment charges beginning of period	-12,875,000	-12,875,000	'
Goodwill, net beginning of period	0	0	'
Goodwill allocation related to acquisition	1,044,000	0	'
Foreign currency translation	58,000	0	'
Goodwill, gross end of period	13,977,000	12,875,000	'
Accumulated impairment charges end of period	-12,875,000	-12,875,000	'
Goodwill, net end of period	1,102,000	0	'
North America [Member]	'	'	'
Goodwill [Roll Forward]	'	'	'
Goodwill, gross beginning of period	15,293,000	15,293,000	'
Accumulated impairment charges beginning of period	-14,066,000	-14,066,000	'
Goodwill, net beginning of period	1,227,000	1,227,000	'
Goodwill allocation related to acquisition	3,572,000	0	'
Foreign currency translation	0	0	'
Goodwill, gross end of period	18,865,000	15,293,000	'
Accumulated impairment charges end of period	-14,066,000	-14,066,000	'
Goodwill, net end of period	4,799,000	1,227,000	'
Europe [Member]	'	'	'
Goodwill [Roll Forward]	'	'	'
Goodwill, gross beginning of period	12,332,000	2,936,000	'
Accumulated impairment charges beginning of period	0	0	'
Goodwill, net beginning of period	12,332,000	2,936,000	'
Goodwill allocation related to acquisition	0	9,065,000	'
Foreign currency translation	127,000	331,000	'
Goodwill, gross end of period	12,459,000	12,332,000	'
Accumulated impairment charges end of period	0	0	'
Goodwill, net end of period	$12,459,000	$12,332,000	'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	12 Months Ended
FAIR VALUE MEASUREMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Gross unrealized gains associated with the investment held in the rabbi trust	$87,000	($251,000)	($507,000)
Combined fair value of available-for-sale securities	100,000	100,000	'
Gross unrealized gains	100,000	100,000	'
Transfers in out between levels	0	0	'
Recurring [Member]	'	'	'
Financial Assets Fair Value [Abstract]	'	'	'
Investments held in Rabbi Trust	3,313,000	6,014,000	'
Marketable Securities	3,000	2,000	'
Total	3,316,000	6,016,000	'
Recurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'	'
Financial Assets Fair Value [Abstract]	'	'	'
Investments held in Rabbi Trust	3,313,000	6,014,000	'
Marketable Securities	3,000	2,000	'
Total	3,316,000	6,016,000	'
Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'	'	'
Financial Assets Fair Value [Abstract]	'	'	'
Investments held in Rabbi Trust	0	0	'
Marketable Securities	0	0	'
Total	0	0	'
Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'	'	'
Financial Assets Fair Value [Abstract]	'	'	'
Investments held in Rabbi Trust	0	0	'
Marketable Securities	0	0	'
Total	0	0	'
Investments held in Rabbi Trust [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Combined fair value of available-for-sale securities	3,300,000	6,000,000	'
Gross unrealized gains	400,000	400,000	'
Investments held in Rabbi Trust [Member] \| SERP [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Gross unrealized gains associated with the investment held in the rabbi trust	$400,000	$400,000	'

OTHER_ASSETS_Details

OTHER ASSETS (Details) (USD $)	12 Months Ended
OTHER ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair market value of the COLI	$8,600,000	$5,100,000	'
Purchase of company-owned life insurance, net	-2,820,000	0	-2,406,000
Proceeds from sale of investment	2,820,000	5,119,000	433,000
Increase (decrease) in cash surrender value	700,000	300,000	-100,000
Gain on sale of investments	98,000	-142,000	119,000
Fair value of investments	100,000	100,000	'
Unrealized gain on investments	100,000	100,000	'
Investments held in Rabbi Trust [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Proceeds from sale of investment	2,820,000	'	'
Cost of securities in rabbi trust	2,900,000	5,600,000	'
Gain on sale of investments	100,000	'	'
Fair value of investments	3,300,000	6,000,000	'
Unrealized gain on investments	400,000	400,000	'
Supplemental Employee Retirement Plans [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Benefit obligation	10,800,000	11,000,000	'
Fair value of assets earmarked for SERP use but not restricted to that use	$11,900,000	$11,100,000	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Components of inventories [Abstract]	'	'
Raw materials	$29,428	$26,157
Work in progress	8,783	8,200
Finished goods	31,808	20,567
Inventories	$70,019	$54,924

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, plant and equipment [Abstract]	'	'	'
Property, plant and equipment, gross	$114,907,000	$99,551,000	'
Accumulated depreciation	-74,011,000	-64,549,000	'
Property, plant and equipment, net	40,896,000	35,002,000	'
Depreciation expense	10,500,000	8,400,000	8,000,000
Land [Member]	'	'	'
Property, plant and equipment [Abstract]	'	'	'
Property, plant and equipment, gross	3,229,000	3,234,000	'
Buildings and Improvements [Member]	'	'	'
Property, plant and equipment [Abstract]	'	'	'
Property, plant and equipment, gross	25,216,000	23,579,000	'
Machinery and Equipment [Member]	'	'	'
Property, plant and equipment [Abstract]	'	'	'
Property, plant and equipment, gross	82,420,000	70,384,000	'
Construction in Progress [Member]	'	'	'
Property, plant and equipment [Abstract]	'	'	'
Property, plant and equipment, gross	4,042,000	2,340,000	'
Assets Held for Sale [Member]	'	'	'
Property, plant and equipment [Abstract]	'	'	'
Property, plant and equipment, gross	$0	$14,000	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Taxes [Line Items]	'	'	'
Liability for uncertain tax position that would impact effective tax rate	$2,200,000	$2,700,000	'
Liabilities for uncertain tax positions included in income tax payable	1,000,000	500,000	'
Liability for uncertain tax positions	1,200,000	2,200,000	'
Years tax audit notified by IRS	'December 31, 2004 through 2009	'	'
IRS audit settlement	100,000	'	'
Prior year liability uncertain tax positions relating to 2010	1,000,000	'	'
Decreases resulting from prior period tax positions	-500,000	-2,600,000	'
Increase in the liability for uncertain tax positions	28,000	1,221,000	297,000
Reconciliation of beginning and ending amount of liability for uncertain tax positions [Roll Forward]	'	'	'
Liability for uncertain tax positions - January 1	2,711,000	4,132,000	3,835,000
Additions based on tax positions related to the current year	28,000	1,221,000	297,000
Settlement/expiration of statutes of limitations	-550,000	-2,642,000	0
Liability for uncertain tax positions - December 31	2,189,000	2,711,000	4,132,000
Interest and penalties uncertain tax positions recognized	0	-500,000	200,000
Accrued interest and penalties uncertain tax positions	200,000	200,000	'
Earnings (loss) before provision (benefit) for income taxes included earnings from domestic operations	-1,200,000	400,000	9,600,000
Earnings (loss) from foreign operations	16,300,000	600,000	-1,700,000
Current [Abstract]	'	'	'
Federal	-1,099,000	-459,000	2,585,000
Foreign	1,120,000	241,000	478,000
State	113,000	76,000	362,000
Total	134,000	-142,000	3,425,000
Deferred [Abstract]	'	'	'
Federal	-865,000	-807,000	599,000
State	65,000	-58,000	102,000
Foreign	-77,000	-369,000	-18,000
Total	-877,000	-1,234,000	683,000
Tax (benefit) provision computed at the Company's effective tax rate	-743,000	-1,376,000	4,108,000
Reconciliation of taxes on income computed at the federal statutory rate [Abstract]	'	'	'
Tax provision computed at the federal statutory rate	5,309,000	339,000	2,676,000
Increase (decrease) in taxes resulting from [Abstract]	'	'	'
Different tax rates and permanent differences applicable to foreign operations	-4,677,000	-306,000	1,526,000
Increase in (reversal of) liability for uncertain tax positions - net	-522,000	-1,421,000	297,000
Utilization of research and development, solar and foreign tax credits	-1,049,000	0	-762,000
State taxes, net of federal benefit	117,000	0	341,000
Current year valuation allowance - U.S. segment	49,000	298,000	0
Permanent differences applicable to U.S. operations, including qualified production activity credits, SERP/COLI income, unrealized foreign exchange gains and amortization of purchase accounting intangibles	-91,000	-260,000	44,000
Other	121,000	-26,000	-14,000
Tax (benefit) provision computed at the Company's effective tax rate	-743,000	-1,376,000	4,108,000
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Tax provision computed at the federal statutory rate (in hundredths)	35.00%	34.00%	34.00%
Different tax rates and permanent differences applicable to foreign operations (in hundredths)	-31.00%	-31.00%	19.00%
Increase in (reversal of) liability for uncertain tax positions - net (in hundredths)	-3.00%	-143.00%	4.00%
Utilization of research and development, solar and foreign tax credits (in hundredths)	-7.00%	0.00%	-10.00%
State taxes, net of federal benefit (in hundredths)	1.00%	0.00%	4.00%
Current year valuation allowance - U.S. segment (in hundredths)	0.00%	30.00%	0.00%
Permanent differences applicable to U.S. operations, including qualified production activity credits, SERP/COLI income, unrealized foreign exchange gains and amortization of purchase accounting intangibles (in hundredths)	-1.00%	-26.00%	1.00%
Other (in hundredths)	1.00%	-3.00%	0.00%
Tax (benefit) provision computed at the Company's effective tax rate (in hundredths)	-5.00%	-138.00%	52.00%
Macao corporate profit tax rate (in hundredths)	12.00%	'	'
PRC income tax rate (in hundredths)	25.00%	'	'
Deferred tax assets, operating loss carryforwards	3,844,000	1,114,000	'
Tax credit carryforward, valuation allowance	1,200,000	'	'
Liability for uncertain tax positions	1,218,000	2,161,000	'
Unrepatriated foreign earnings	109,000,000	'	'
Estimated federal income tax liability related to unrepatriated foreign earnings	26,000,000	'	'
Deferred Tax Assets - current [Abstract]	'	'	'
State tax credits	915,000	848,000	'
Reserves and accruals	2,020,000	1,334,000	'
Federal net operating loss carryforward	790,000	0	'
Other accruals	86,000	0	'
Valuation allowance	-816,000	-745,000	'
Deferred income tax assets - current	2,995,000	1,437,000	'
Deferred Tax Assets - noncurrent [Abstract]	'	'	'
Unfunded pension liability	668,000	1,150,000	'
Depreciation	-83,000	-426,000	'
Amortization	-4,065,000	-2,457,000	'
Federal, state and foreign net operating loss and credit carryforwards	3,844,000	1,114,000	'
Restructuring expenses	0	319,000	'
Other accruals	2,455,000	2,438,000	'
Valuation allowances	-1,139,000	-1,129,000	'
Deferred income tax assets - noncurrent	1,680,000	1,009,000	'
Fibreco, GigaCom and Powerbox [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Deferred tax liability	2,400,000	'	'
Fibreco [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Deferred tax liability	100,000	'	'
Deferred tax liabilities at the date of acquisition	1,700,000	'	'
GigaCom [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Deferred tax liabilities at the date of acquisition	600,000	'	'
TRP and Array [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Deferred tax asset	2,000,000	'	'
TRP [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Deferred tax asset	2,200,000	'	'
Deferred tax liabilities at the date of acquisition	600,000	'	'
Array [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Operating loss carryforwards	5,400,000	'	'
Deferred tax assets, operating loss carryforwards	3,200,000	'	'
Deferred tax liability	700,000	'	'
Deferred tax asset	900,000	'	'
Deferred tax liabilities at the date of acquisition	1,000,000	'	'
Deferred Tax Assets - noncurrent [Abstract]	'	'	'
Federal, state and foreign net operating loss and credit carryforwards	3,200,000	'	'
Powerbox [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Deferred tax liabilities at the date of acquisition	400,000	'	'
Germany [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Income tax audit, years under examination	'2008 through 2010	'	'
U.S. Federal [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Years not subject to examination by tax authorities	'before 2010	'	'
Federal and State Jurisdiction [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Operating loss carryforwards	10,700,000	'	'
State Jurisdiction [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Years not subject to examination by tax authorities	'before 2007	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Operating loss carryforwards, valuation allowance	200,000	'	'
Capital loss carryforwards	1,000,000	'	'
Deferred tax assets, deferred tax assets	300,000	'	'
Capital loss carryforward, valuation allowance	300,000	'	'
Tax credit carryforward	2,200,000	'	'
Deferred tax assets, tax credit carryforward	1,200,000	'	'
Foreign Jurisdictions [Member]	'	'	'
Increase (decrease) in effective tax rate resulting from [Abstract]	'	'	'
Operating loss carryforwards	2,700,000	'	'
Operating loss carryforwards, valuation allowance	600,000	'	'
Capital loss carryforwards	$200,000	'	'
Foreign Jurisdictions [Member] \| Asia [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Years not subject to examination by tax authorities	'before 2006	'	'
Foreign Jurisdictions [Member] \| Europe [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Years not subject to examination by tax authorities	'before 2006	'	'

DEBT_Details

DEBT (Details) (USD $)	12 Months Ended
DEBT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Line of Credit Facility [Line Items]	'	'	'
Interest expense (in hundredths)	$156,000	$16,000	$0
Line of Credit [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Available line of credit	30,000,000	'	'
Line of credit facility, expiration date	14-Oct-16	'	'
Percentage of capital stock of domestic subsidiaries given as collateralized security to line of credit (in hundredths)	100.00%	'	'
Percentage of capital stock of foreign subsidiaries given as collateralized security to line of credit (in hundredths)	65.00%	'	'
Line of credit, amount outstanding	12,000,000	'	'
Line of credit, current borrowing capacity	18,000,000	'	'
Interest on borrowings outstanding (in hundredths)	1.40%	'	'
Interest expense (in hundredths)	$200,000	'	'
Minimum [Member] \| Line of Credit [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Basis spread on variable rate (in hundredths)	1.00%	'	'
Maximum [Member] \| Line of Credit [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Basis spread on variable rate (in hundredths)	1.50%	'	'

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Accrued expenses [Abstract]	'	'
Sales commissions	$1,431	$1,295
Subcontracting labor	2,406	2,408
Salaries, bonuses and related benefits	13,674	6,023
Litigation reserve	723	11,549
Other	4,219	4,085
Accrued expenses	$22,453	$25,360

BUSINESS_SEGMENT_INFORMATION_D

BUSINESS SEGMENT INFORMATION (Details) (USD $)

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Industry

Segment

Industry

Segment

Industry

Segment

BUSINESS SEGMENT INFORMATION [Abstract]

Number of industry in which entity operates

Number of reportable operating segments

Summary of key financial data [Abstract]

Net Sales to External Customers

$349,189,000

$286,594,000

$295,121,000

Net Sales

91,016,000

101,164,000

[1]

93,981,000

[1]

63,028,000

71,752,000

[2]

76,059,000

73,222,000

[2]

65,561,000

349,189,000

[3]

286,594,000

[3]

295,121,000

Income (loss) from operations

15,047,000

1,663,000

7,396,000

Total assets

308,050,000

275,189,000

308,050,000

275,189,000

276,911,000

Capital Expenditures

6,940,000

4,744,000

2,928,000

Depreciation and Amortization Expense

12,382,000

9,113,000

8,667,000

Restructuring charges

3,100,000

1,387,000

5,245,000

314,000

Litigation charges

-41,000

-26,000

-3,471,000

Loss on disposal of assets

1,000,000

Pre-tax gain on sale of property

69,000

-183,000

93,000

TRP [Member]

Summary of key financial data [Abstract]

Net Sales

66,100,000

Income (loss) from operations

10,900,000

Array [Member]

Summary of key financial data [Abstract]

Net Sales

2,100,000

Income (loss) from operations

-900,000

Fibreco and Bel Power Europe Combined [Member]

Summary of key financial data [Abstract]

Net Sales

10,700,000

3,100,000

Income (loss) from operations

1,700,000

300,000

Interconnect [Member]

Summary of key financial data [Abstract]

Net Sales

111,653,000

109,245,000

107,346,000

Magnetics [Member]

Summary of key financial data [Abstract]

Net Sales

170,166,000

100,529,000

87,104,000

Modules [Member]

Summary of key financial data [Abstract]

Net Sales

55,967,000

66,663,000

90,475,000

Circuit protection [Member]

Summary of key financial data [Abstract]

Net Sales

11,403,000

10,157,000

10,196,000

North America [Member]

Summary of key financial data [Abstract]

Net Sales to External Customers

116,548,000

126,469,000

134,804,000

Net Sales

128,472,000

138,966,000

149,114,000

Income (loss) from operations

-1,560,000

1,336,000

9,026,000

Total assets

117,261,000

84,609,000

117,261,000

84,609,000

115,552,000

Capital Expenditures

2,064,000

2,455,000

1,121,000

Depreciation and Amortization Expense

4,282,000

4,081,000

4,046,000

Restructuring charges

1,000,000

4,500,000

Loss on disposal of assets

-300,000

Asia [Member]

Summary of key financial data [Abstract]

Net Sales to External Customers

193,647,000

128,319,000

126,941,000

Net Sales

225,151,000

167,756,000

177,815,000

Income (loss) from operations

15,356,000

-42,000

-3,480,000

Total assets

148,689,000

148,351,000

148,689,000

148,351,000

148,950,000

Capital Expenditures

4,551,000

2,003,000

1,733,000

Depreciation and Amortization Expense

6,540,000

4,076,000

4,137,000

Restructuring charges

200,000

600,000

Litigation charges

3,500,000

Pre-tax gain on sale of property

200,000

Europe [Member]

Summary of key financial data [Abstract]

Net Sales to External Customers

38,994,000

31,806,000

33,376,000

Net Sales

40,742,000

33,329,000

34,597,000

Income (loss) from operations

1,251,000

369,000

1,850,000

Total assets

42,100,000

42,229,000

42,100,000

42,229,000

12,409,000

Capital Expenditures

325,000

286,000

74,000

Depreciation and Amortization Expense

1,560,000

956,000

484,000

Restructuring charges

200,000

100,000

300,000

Intergeographic revenues [Member]

Summary of key financial data [Abstract]

Net Sales

-45,176,000

-53,457,000

-66,405,000

United States [Member]

Summary of key financial data [Abstract]

Net Sales

116,548,000

126,469,000

134,804,000

Macao [Member]

Summary of key financial data [Abstract]

Net Sales

193,647,000

128,319,000

126,941,000

Germany [Member]

Summary of key financial data [Abstract]

Net Sales

16,585,000

14,165,000

17,937,000

United Kingdom [Member]

Summary of key financial data [Abstract]

Net Sales

16,538,000

13,203,000

11,927,000

Italy [Member]

Summary of key financial data [Abstract]

Net Sales

3,252,000

1,083,000

Sweden [Member]

Summary of key financial data [Abstract]

Net Sales

4,000

57,000

Czech Republic [Member]

Summary of key financial data [Abstract]

Net Sales

$2,615,000

$3,298,000

$3,512,000

[1]

[2]

[3]

Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

BUSINESS_SEGMENT_INFORMATION_E

BUSINESS SEGMENT INFORMATION, , Entity Wide Information (Details) (USD $)

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Customer

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

$91,016,000

$101,164,000

[1]

$93,981,000

[1]

$63,028,000

$71,752,000

[2]

$76,059,000

$73,222,000

[2]

$65,561,000

$349,189,000

[3]

$286,594,000

[3]

$295,121,000

Long-lived Assets by Geographic Location [Abstract]

Long-Lived Assets

54,344,000

47,512,000

54,344,000

47,512,000

Revenue, Major Customer [Line Items]

Number of customers representing sales in excess of ten percent

Revenue from major customers, percentage (in hundredths)

29.60%

24.60%

22.30%

Two Customers [Member]

Revenue, Major Customer [Line Items]

Revenue from major customers

103,300,000

70,600,000

65,700,000

TRP [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

66,100,000

Array [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

2,100,000

Fibreco and Bel Power Europe [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

10,700,000

3,100,000

Interconnect [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

111,653,000

109,245,000

107,346,000

Magnetics [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

170,166,000

100,529,000

87,104,000

Modules [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

55,967,000

66,663,000

90,475,000

Circuit protection [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

11,403,000

10,157,000

10,196,000

North America [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

128,472,000

138,966,000

149,114,000

Asia [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

225,151,000

167,756,000

177,815,000

Long-lived Assets by Geographic Location [Abstract]

Percentage of identifiable assets (in hundredths)

40.00%

Europe [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

40,742,000

33,329,000

34,597,000

Intergeographic revenues [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

-45,176,000

-53,457,000

-66,405,000

United States [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

116,548,000

126,469,000

134,804,000

Long-lived Assets by Geographic Location [Abstract]

Long-Lived Assets

30,102,000

27,552,000

30,102,000

27,552,000

Macao [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

193,647,000

128,319,000

126,941,000

Germany [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

16,585,000

14,165,000

17,937,000

United Kingdom [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

16,538,000

13,203,000

11,927,000

Italy [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

3,252,000

1,083,000

Sweden [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

4,000

57,000

Czech Republic [Member]

Net Sales To External Customers By Geographic Area And Major Product Line [Abstract]

Consolidated net sales

2,615,000

3,298,000

3,512,000

People's Republic of China (PRC) [Member]

Long-lived Assets by Geographic Location [Abstract]

Long-Lived Assets

20,985,000

16,622,000

20,985,000

16,622,000

All other foreign countries [Member]

Long-lived Assets by Geographic Location [Abstract]

Long-Lived Assets

$3,257,000

$3,338,000

$3,257,000

$3,338,000

[1]

[2]

[3]

Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

RETIREMENT_FUND_AND_PROFIT_SHA2

RETIREMENT FUND AND PROFIT SHARING PLAN (Details) (USD $)	12 Months Ended
RETIREMENT FUND AND PROFIT SHARING PLAN (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Employer match of the first 1% of compensation contributed by participants (in hundredths)	100.00%	'	'
Percentage of participant contribution under condition one (in hundredths)	1.00%	'	'
Employer match of the next 5% compensation contributed by participants (in hundredths)	50.00%	'	'
Percentage of employee deferrals under condition two (in hundredth)	5.00%	'	'
Maximum employee deferral contribution under Asia Retirement Fund (in hundredths)	5.00%	'	'
Minimum employer matching contribution (in hundredths)	5.00%	'	'
Employer matching contribution (in hundredths)	7.00%	'	'
Maximum employer matching contribution per plan participant under prior plan	$350	'	'
Summary of information about changes in plan assets and benefit obligation, the funded status [Abstract]	'	'	'
Related Liabilities	10,830,000	11,045,000	'
Fair value of life insurance policies and marketable securities held in a rabbi trust	11,900,000	11,100,000	'
Estimated net loss that will be amortized from accumulated other comprehensive income into net periodic benefit cost over the next fiscal year	0	'	'
Prior service cost that will be amortized from accumulated other comprehensive income into net periodic benefit cost over the next fiscal year	200,000	'	'
Class A [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Shares owned by plan (in shares)	14,899	'	'
Class B [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Shares owned by plan (in shares)	190,039	'	'
SERP [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Compensation expenses	1,300,000	1,100,000	900,000
Normal retirement age	'65 years	'	'
Number of years of service	'20 years	'	'
Number of years of plan participation	'5 years	'	'
Percentage of average base compensation payable as normal retirement benefit under the plan (in hundredths)	40.00%	'	'
Number of consecutive calendar years of plan participation to calculate average base compensation	'20 years	'	'
Early retirement age	'55 years	'	'
Number of monthly payments under the death benefit of the plan	'120 months	'	'
Minimum number of monthly payments entitled to beneficiary in case participant dies prior to receiving one hundred twenty monthly payments	'60 months	'	'
Period for which beneficiary is entitled to receive benefit	'shorter of (i) the time necessary to complete 120 monthly payments or (ii) 60 months	'	'
Percentage of participant's annual base salary received by beneficiary for one year from date of death (in hundredths)	100.00%	'	'
Period for which beneficiary will receive hundred percent annual base salary	'1 year	'	'
Percentage of participant's annual base salary received by beneficiary for following four years from date of death (in hundredths)	50.00%	'	'
Period for which beneficiary will receive fifty percent annual base salary	'4 years	'	'
Components of SERP expense [Abstract]	'	'	'
Service Cost	556,000	438,000	371,000
Interest Cost	448,000	417,000	404,000
Net amortization	307,000	230,000	149,000
Net periodic benefit cost	1,311,000	1,085,000	924,000
Summary of information about changes in plan assets and benefit obligation, the funded status [Abstract]	'	'	'
Fair value of plan assets, beginning of period	0	0	'
Company contributions	0	0	'
Benefits paid	0	0	'
Fair value of plan assets, end of period	0	0	0
Benefit obligation January 1	11,045,000	9,274,000	'
Service cost	556,000	438,000	371,000
Interest cost	448,000	417,000	404,000
Plan amendments	502,000	0	'
Benefits paid	0	0	'
Actuarial losses	-1,721,000	916,000	'
Benefit obligation, December 31	10,830,000	11,045,000	9,274,000
Funded status, December 31	-10,830,000	-11,045,000	'
Related Liabilities	10,800,000	11,000,000	'
Accumulated benefit obligation	9,200,000	9,300,000	'
Expected future benefit payments [Abstract]	'	'	'
2014	0	'	'
2015	264,000	'	'
2016	264,000	'	'
2017	264,000	'	'
2018	264,000	'	'
2019 - 2023	3,443,000	'	'
Amounts recognized in accumulated other comprehensive loss, pretax:	'	'	'
Prior service cost	1,230,000	877,000	'
Net loss	1,004,000	2,884,000	'
Total amounts recognized in accumulated other comprehensive loss	2,234,000	3,761,000	'
Net periodic benefit cost	'	'	'
Discount rate (in hundredths)	4.00%	4.50%	5.50%
Rate of compensation increase (in hundredths)	3.00%	3.00%	3.00%
Benefit obligation	'	'	'
Discount rate (in hundredths)	5.00%	4.00%	4.50%
Rate of compensation increase (in hundredths)	3.00%	3.00%	3.00%
Retirement Fund [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Compensation expenses	300,000	300,000	300,000
Retirement Fund [Member] \| Class A [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Shares owned by plan (in shares)	3,323	'	'
Retirement Fund [Member] \| Class B [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Shares owned by plan (in shares)	17,342	'	'
401(k) Plan [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Compensation expenses	$400,000	$500,000	$900,000

SHAREBASED_COMPENSATION_Detail

SHARE-BASED COMPENSATION (Details) (USD $)	12 Months Ended
SHARE-BASED COMPENSATION (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Pretax stock based compensation cost	$1,879,000	$1,767,000	$1,709,000
Percentage of increments earned for share awards (in hundredths)	25.00%	'	'
Amortization period for market value of common stock awarded	'5 years	'	'
Restricted Stock [Member]	'	'	'
Shares [Roll Forward]	'	'	'
Outstanding, beginning of period (in shares)	352,600	'	'
Granted (in shares)	162,200	'	'
Vested (in shares)	-82,400	'	'
Forfeited (in shares)	-20,050	'	'
Outstanding, end of period (in shares)	412,350	'	'
Weighted Average Award Price [Roll Forward]	'	'	'
Outstanding, beginning of period (in dollars per share)	$18.83	'	'
Granted (in dollars per share)	$19.40	'	'
Vested (in dollars per share)	$19.84	'	'
Forfeited (in dollars per share)	$18.78	'	'
Outstanding, end of period (in dollars per share)	$18.85	'	'
Weighted Average Remaining Contractual Term [Abstract]	'	'	'
Outstanding	'3 years	'	'
Outstanding	'3 years 4 months 24 days	'	'
Pretax unrecognized compensation cost	$5,400,000	'	'
Period over which compensation cost is expected to be recognized	'4 years 9 months 18 days	'	'
Restricted Stock [Member] \| Common Class B [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Number of shares issued (in shares)	162,200	130,000	128,300
2011 Equity Compensation Plan [Member] \| Restricted Stock [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Number of shares authorized under the plan (in shares)	1,400,000	'	'
Common shares available for future issuance (in shares)	1,100,000	'	'

COMMON_STOCK_Details

COMMON STOCK (Details) (USD $)	12 Months Ended
COMMON STOCK (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Class of Stock [Line Items]	'	'	'
Cost of common stock purchased and retired	$3,356,000	$6,644,000	'
Minimum percentage of outstanding common stock held by two shareholders (in hundredths)	10.00%	'	'
Minimum percentage of common stock needs to held by shareholders having more than ten percent of Class A common stock as per class B Protection clause (in hundredths)	10.00%	'	'
Number of days from trigger date to purchase Class B common shares	'90 days	'	'
Percentage of common stock held by shareholder one (in hundredths)	33.60%	'	'
Percentage of common stock held by shareholder two (in hundredths)	12.50%	'	'
Percentage shareholding of class B considered as per class B Protection clause	'below 10%	'	'
Common stock dividends declared	3,100,000	3,200,000	3,200,000
Class A [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Common stock repurchased during the period (in shares)	'	'	0
Number of shareholders with ownership in excess of ten percent	2	'	'
Common stock dividends declared each quarter (in dollars per share)	$0.06	$0.06	$0.06
Class B [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Authorized amount of repurchase of outstanding Class B common shares	10,000,000	'	'
Common stock purchased and retired (in shares)	547,366	'	'
Cost of common stock purchased and retired	$10,000,000	'	'
Common stock repurchased during the period (in shares)	'	'	0
Common stock dividends declared each quarter (in dollars per share)	$0.07	$0.07	$0.07

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended			3 Months Ended			12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2011
				SynQor, Inc [Member]	SynQor, Inc [Member]	SynQor, Inc [Member]	SynQor, Inc [Member]	Halo Electronics, Inc. [Member]	Halo Electronics, Inc. [Member]
							Defendant
Future minimum lease payments for operating leases [Abstract]	'	'	'	'	'	'	'	'	'
2014	$4,522,000	'	'	'	'	'	'	'	'
2015	3,267,000	'	'	'	'	'	'	'	'
2016	2,363,000	'	'	'	'	'	'	'	'
2017	1,710,000	'	'	'	'	'	'	'	'
2018	944,000	'	'	'	'	'	'	'	'
Thereafter	2,499,000	'	'	'	'	'	'	'	'
Total future minimum lease payments for operating leases	15,305,000	'	'	'	'	'	'	'	'
Rent expense for leases	4,900,000	3,400,000	3,300,000	'	'	'	'	'	'
Other commitments [Abstract]	'	'	'	'	'	'	'	'	'
Outstanding purchase orders related to raw materials	23,400,000	18,800,000	'	'	'	'	'	'	'
Outstanding purchase orders related to capital expenditures	3,000,000	1,700,000	'	'	'	'	'	'	'
Loss Contingencies [Line Items]	'	'	'	'	'	'	'	'	'
Number of defendants	'	'	'	'	'	'	11	'	'
Damages awarded	'	'	'	'	2,500,000	8,100,000	'	'	'
Damages covered through indemnification agreement	'	'	'	'	1,900,000	'	'	'	'
Damages recorded as expenses	'	'	'	200,000	600,000	'	'	'	'
Supersedeas bond posted to court	'	'	'	'	'	'	13,000,000	'	'
Payment to SynQor	10,900,000	'	'	'	'	'	'	'	'
Amount received from customer	2,100,000	'	'	'	'	'	'	'	'
Escrow release to company	2,100,000	'	'	'	'	'	'	'	'
Liability related to past sales subsequently paid	'	'	'	'	'	'	'	'	$2,600,000
Percentage of royalty payable on net worldwide sale (in hundredths)	'	'	'	'	'	'	'	8.00%	'
Percentage of royalty received on net worldwide sale (in hundredths)	'	'	'	'	'	'	'	10.00%	'

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Accumulated other comprehensive loss [Abstract]	'		'
Foreign currency translation adjustment	$1,904		$927
Unrealized holding gain on available-for-sale securities, net of taxes of $169 and $161 as of December 31, 2013 and 2012	282		256
Unfunded SERP liability, net of taxes of $(693) and $(1,151) as of December 31, 2013 and 2012	-1,541		-2,610
Accumulated other comprehensive income (loss)	645		'
Accumulated other comprehensive loss, tax [Abstract]	'		'
Unrealized holding gains (losses) on available-for-sale securities, tax	169		161
Change in unfunded SERP liability, tax	-693		-1,151
Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]	'		'
Balance at beginning of period	-1,427		'
Other comprehensive income (loss) before reclassifications	1,825		'
Amounts reclassified from accumulated other comprehensive income (loss)	247	[1]	'
Net current period other comprehensive income (loss)	2,072		'
Balance at December 31, 2013	645		'
Foreign Currency Translation Adjustment [Member]	'		'
Accumulated other comprehensive loss [Abstract]	'		'
Accumulated other comprehensive income (loss)	1,904		'
Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]	'		'
Balance at beginning of period	927		'
Other comprehensive income (loss) before reclassifications	977		'
Amounts reclassified from accumulated other comprehensive income (loss)	0		'
Net current period other comprehensive income (loss)	977		'
Balance at December 31, 2013	1,904		'
Unrealized Holding Gains on Available-for-Sale Securities [Member]	'		'
Accumulated other comprehensive loss [Abstract]	'		'
Accumulated other comprehensive income (loss)	282		'
Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]	'		'
Balance at beginning of period	256		'
Other comprehensive income (loss) before reclassifications	87		'
Amounts reclassified from accumulated other comprehensive income (loss)	-61		'
Net current period other comprehensive income (loss)	26		'
Balance at December 31, 2013	282		'
Unfunded SERP Liability [Member]	'		'
Accumulated other comprehensive loss [Abstract]	'		'
Accumulated other comprehensive income (loss)	-1,541		'
Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]	'		'
Balance at beginning of period	-2,610		'
Other comprehensive income (loss) before reclassifications	761		'
Amounts reclassified from accumulated other comprehensive income (loss)	308	[2]	'
Net current period other comprehensive income (loss)	1,069		'
Balance at December 31, 2013	($1,541)		'

[1]	This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan. This expense is allocated between cost of sales and selling, general and administrative expense based upon the employment classification of the plan participants.
[2]	This reclassification relates to the gain on sale of SERP investments during the third quarter of 2013.B This is reflected as a gain on sale of investment in the accompanying condensed consolidated statements of operations.

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Class A [Member]	GAMCO Investors, Inc. [Member]
Related Party Transaction [Line Items]	'	'
Money market fund Investment	'	$2
Equity interest held by investee (in hundredths)	33.60%	'

SELECTED_QUARTERLY_FINANCIAL_D2

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Selected quarterly financial data [Abstract]

Net sales

$91,016,000

$101,164,000

[1]

$93,981,000

[1]

$63,028,000

$71,752,000

[2]

$76,059,000

$73,222,000

[2]

$65,561,000

$349,189,000

[3]

$286,594,000

[3]

$295,121,000

Cost of sales

73,160,000

81,136,000

[1]

78,724,000

[1]

53,932,000

60,426,000

[2]

63,472,000

61,081,000

[2]

55,136,000

286,952,000

[3]

240,115,000

[3]

244,749,000

Net earnings

7,397,000

7,380,000

[1]

1,689,000

[1]

-558,000

-2,432,000

[2]

2,492,000

1,441,000

[2]

872,000

15,908,000

[3]

2,373,000

[3]

3,764,000

Earnings (loss) per share [Abstract]

Restructuring charges

3,100,000

1,387,000

5,245,000

314,000

Acquisition-related costs

500,000

700,000

Class A [Member]

Selected quarterly financial data [Abstract]

Net earnings

2,868,000

372,000

620,000

Earnings (loss) per share [Abstract]

Common share - basic and diluted (in dollars per share)

$0.61

$0.62

[1]

$0.14

[1]

($0.05)

($0.21)

[2]

$0.20

$0.11

[2]

$0.07

$1.32

[3]

$0.17

[3]

$0.28

Class B [Member]

Selected quarterly financial data [Abstract]

Net earnings

$13,040,000

$2,001,000

$3,144,000

Earnings (loss) per share [Abstract]

Common share - basic and diluted (in dollars per share)

$0.65

[1]

$0.15

[1]

($0.05)

($0.21)

[2]

$0.21

$0.12

[2]

$0.08

$1.41

[3]

$0.21

[3]

$0.33

[1]

[2]

[3]

Quarterly amounts of earnings per share may not agree to the total for the year due to rounding.

VALUATION_AND_QUALIFYING_ACCOU1

VALUATION AND QUALIFYING ACCOUNTS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Allowance for doubtful accounts [Member]	'		'		'
Valuation and Qualifying Accounts Disclosure [Line Items]	'		'		'
Balance at beginning of period	$743		$771		$653
Charged to costs and expenses	325		-123		125
Charged to other accounts	50	[1]	109	[1]	12	[1]
Deductions	-177	[2]	-14	[2]	-19	[2]
Balance at end of period	941		743		771
Allowance for excess and obsolete inventory [Member]	'		'		'
Valuation and Qualifying Accounts Disclosure [Line Items]	'		'		'
Balance at beginning of period	5,490		4,776		4,607
Charged to costs and expenses	-85		1,345		1,042
Charged to other accounts	7	[1]	3	[1]	-3	[1]
Deductions	-1,471	[2]	-634	[2]	-870	[2]
Balance at end of period	3,941		5,490		4,776
Deferred tax assets - valuation allowances [Member]	'		'		'
Valuation and Qualifying Accounts Disclosure [Line Items]	'		'		'
Balance at beginning of period	1,874		1,232		1,463
Charged to costs and expenses	308		651		146
Charged to other accounts	0	[1]	0	[1]	0	[1]
Deductions	-227	[2]	-9	[2]	-377	[2]
Balance at end of period	$1,955		$1,874		$1,232

[1]	Includes foreign currency translation adjustments
[2]	Write offs