Other Accrued Expenses (Tables)

3 Months Ended

Mar. 31, 2016

The components of accrued compensation were as follows:



(In thousands)	March 31, 2016		December 31, 2015
Accrued social insurance ⁽¹⁾	$	18,893	$	18,923
Accrued salary/wages	7,143		7,549
Accrued vacation/holiday	2,839		2,227
Accrued bonus ⁽²⁾	1,454		5,914
Accrued commission	335		1,084
Accrued medical insurance claims	258		218
Other accrued compensation	1,882		1,537
Total accrued compensation	$	32,804	$	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 March 31, 2016 and December 31, 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 $0.3 million and $0.7 million at March 31, 2016 and December 31, 2015, respectively.

The components of other accrued expenses were as follows:



(In thousands)	March 31, 2016		December 31, 2015
Advertising and marketing	$	285	$	191
Deferred revenue	1,416		1,434
Duties	771		1,318
Freight and handling fees	1,652		1,942
Product development	442		630
Product warranty claim costs	35		35
Professional fees	1,343		1,714
Property, plant, and equipment	665		551
Sales taxes and VAT	1,915		3,170
Short-term contingent consideration (Note 19)	1,214		—
Third-party commissions	890		585
Tooling ⁽¹⁾	1,495		1,173
Unrealized loss on foreign currency exchange futures contracts	546		1,164
URC court order (Notes 2 and 10)	4,633		4,629
Utilities	242		278
Other	2,953		2,652
Total other accrued expenses	$	20,497	$	21,466


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