Accrued Compensation (Tables)

12 Months Ended

Dec. 31, 2016

The components of accrued compensation were as follows:



	December 31,
(In thousands)	2016		2015
Accrued social insurance⁽¹⁾	$	19,974	$	18,923
Accrued salary/wages	7,903		7,549
Accrued vacation/holiday	2,411		2,227
Accrued bonus⁽²⁾	2,421		5,914
Accrued commission	933		1,084
Accrued medical insurance claims	122		218
Other accrued compensation	1,816		1,537
Total accrued compensation	$	35,580	$	37,452

⁽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, 2016 and 2015.

⁽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 $0.7 million and $0.7 million at December 31, 2016 and 2015, respectively.

The components of other accrued expenses were as follows:



	December 31,
(In thousands)	2016		2015
Advertising and marketing	$	213	$	191
Deferred revenue	1,431		1,434
Duties	1,127		1,318
Freight and handling fees	1,919		1,942
Product development	454		630
Product warranty claim costs	134		35
Professional fees	1,313		1,714
Property, plant and equipment	1,017		551
Sales taxes and VAT	2,715		3,170
Third-party commissions	853		585
Tooling ⁽¹⁾	1,520		1,173
Unrealized loss on foreign currency exchange contracts	1,623		1,164
URC court order and settlement agreement (Notes 3 and 13)	6,622		4,629
Utilities	331		278
Other	3,138		2,652
Total other accrued expenses	$	24,410	$	21,466


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