Accrued Compensation (Tables)

9 Months Ended

Sep. 30, 2015

The components of accrued compensation were as follows:



(In thousands)	September 30, 2015		December 31, 2014
Accrued social insurance ⁽¹⁾	$	19,397	$	19,941
Accrued salary/wages	6,280		6,114
Accrued vacation/holiday	2,281		2,222
Accrued bonus ⁽²⁾	2,764		8,492
Accrued commission	717		1,797
Accrued medical insurance claims	144		236
Other accrued compensation	1,199		1,854
Total accrued compensation	$	32,782	$	40,656

⁽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 September 30, 2015 and December 31, 2014.

⁽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 September 30, 2015 and December 31, 2014, respectively.

The components of other accrued expenses were as follows:



(In thousands)	September 30, 2015		December 31, 2014
Advertising and marketing	$	185	$	174
Deferred revenue	1,672		648
Duties	1,148		947
Freight and handling fees	1,852		1,522
Product development	456		751
Product warranty claim costs	36		353
Professional fees	1,570		1,493
Property, plant, and equipment	1,511		141
Sales taxes and VAT	2,367		2,057
Third-party commissions	794		553
Tooling ⁽¹⁾	948		1,089
Unrealized loss on foreign currency exchange futures contracts	692		113
URC court order (Notes 2 and 10)	4,625		—
Utilities	305		275
Other	3,219		3,242
Total other accrued expenses	$	21,380	$	13,358


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