Accrued Compensation

12 Months Ended

Dec. 31, 2021

In June 2018, we sold our Guangzhou entity via a stock deal, and the terms of the agreement included a two-year indemnification period. In June 2020, the indemnification period expired and we determined we were no longer legally liable for any liabilities associated with our Guangzhou entity. Accordingly, we reversed the accrued social insurance by the amount associated with the Guangzhou entity, which was approximately $9.5 million.

The components of accrued compensation were as follows:


	December 31,
(In thousands)	2021		2020
Accrued bonus	$	3,460	$	7,602
Accrued commission	1,140		1,779
Accrued salary/wages	6,234		7,107
Accrued social insurance (1)	7,562		7,375
Accrued vacation/holiday	3,343		3,307
Other accrued compensation	2,478		1,761
Total accrued compensation	$	24,217	$	28,931

(1)PRC employers are required by law to 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, 2021 and 2020.

Other Accrued Liabilities

The components of other accrued liabilities were as follows:


	December 31,
(In thousands)	2021		2020
Duties	$	4,128	$	4,469
Expense associated with fulfilled performance obligations	991		1,372
Freight and handling fees	3,317		2,218
Operating lease obligations	4,769		6,094
Product warranty claim costs	1,095		1,721
Professional fees	4,685		3,794
Sales and value added taxes	5,463		5,118
Short-term contingent consideration	—		1,758
Other (1)	6,392		6,513
Total other accrued liabilities	$	30,840	$	33,057

(1)Includes $0.4 million and $0.3 million of contract liabilities at December 31, 2021 and 2020, respectively.