Accrued Compensation

12 Months Ended

Dec. 31, 2014

The components of accrued compensation were as follows:



	December 31,
(In thousands)	2014		2013
Accrued social insurance⁽¹⁾	$	19,941	$	20,492
Accrued salary/wages	6,114		5,324
Accrued vacation/holiday	2,222		2,113
Accrued bonus⁽²⁾	8,492		7,186
Accrued commission	1,797		1,350
Accrued medical insurance claims	236		201
Other accrued compensation	1,854		1,651
Total accrued compensation	$	40,656	$	38,317

⁽¹⁾

Effective January 1, 2008, the Chinese Labor Contract Law was enacted in the PRC. This law mandated that PRC employers remit the applicable social insurance payments to their local government. Social insurance is comprised of various components such as pension, medical insurance, job injury insurance, unemployment insurance, and a housing assistance fund, and is administered in a manner similar to social security in the United States. This amount represents our estimate of the amounts due to the PRC government for social insurance on December 31, 2014 and 2013.

⁽²⁾

Accrued bonus includes an accrual for an extra month of salary ("13^th month salary") to be paid to employees in certain geographies where it is the customary business practice. This 13^th month salary is paid to these employees if they remain employed with us through December 31st. The total accrued for the 13^th month salary was $0.6 million and $0.6 million at December 31, 2014 and 2013, respectively.

Other Accrued Expenses

The components of other accrued expenses were as follows:



	December 31,
(In thousands)	2014		2013
Advertising and marketing	$	174	$	238
Deferred revenue	648		—
Duties	947		797
Freight and handling fees	1,522		1,581
Product development	751		614
Product warranty claim costs	353		41
Professional fees	1,493		1,757
Sales taxes and VAT	2,057		1,637
Third-party commissions	553		511
Tooling ⁽¹⁾	1,089		758
Unrealized loss on foreign currency exchange futures contracts	113		2
Utilities	275		311
Other	3,383		2,982
Total other accrued expenses	$	13,358	$	11,229


⁽¹⁾	The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers.