Accrued Compensation (Tables)

3 Months Ended

Mar. 31, 2018

The components of accrued compensation were as follows:



(In thousands)	March 31, 2018		December 31, 2017
Accrued social insurance ⁽¹⁾	$	18,279	$	17,727
Accrued salary/wages	8,240		7,910
Accrued vacation/holiday	3,256		2,769
Accrued bonus ⁽²⁾	1,563		2,329
Accrued commission	704		1,089
Accrued medical insurance claims	286		286
Other accrued compensation	995		2,389
Total accrued compensation	$	33,323	$	34,499

⁽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 industry 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 March 31, 2018 and December 31, 2017.

⁽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 $0.5 million and $0.7 million at March 31, 2018 and December 31, 2017, respectively.

The components of other accrued liabilities were as follows:



(In thousands)	March 31, 2018		December 31, 2017
Advertising and marketing	$	270	$	232
Deferred revenue	427		215
Deposit for sale of Guangzhou factory	5,080		4,901
Duties	698		1,184
Freight and handling fees	2,334		1,983
Product development	1,272		974
Product warranty claim costs	239		339
Professional fees	1,815		1,578
Property, plant, and equipment	1,689		2,151
Sales taxes and VAT	2,597		2,955
Short-term contingent consideration	3,231		3,800
Third-party commissions	633		599
Tooling ⁽¹⁾	2,070		1,843
Unrealized loss on foreign currency exchange contracts	581		630
Utilities	256		103
Other	5,919		5,232
Total other accrued liabilities	$	29,111	$	28,719


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