Other Accrued Expenses (Tables)

3 Months Ended

Mar. 31, 2017

The components of accrued compensation were as follows:



(In thousands)	March 31, 2017		December 31, 2016
Accrued social insurance ⁽¹⁾	$	17,088	$	19,974
Accrued salary/wages	7,880		7,903
Accrued vacation/holiday	2,845		2,411
Accrued bonus ⁽²⁾	1,873		2,421
Accrued commission	373		933
Accrued medical insurance claims	146		122
Other accrued compensation	1,671		1,816
Total accrued compensation	$	31,876	$	35,580

⁽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, 2017 and December 31, 2016.

⁽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, 2017 and December 31, 2016, respectively.

The components of other accrued expenses were as follows:



(In thousands)	March 31, 2017		December 31, 2016
Advertising and marketing	$	228	$	213
Deferred revenue	1,421		1,431
Duties	1,125		1,127
Freight and handling fees	1,830		1,919
Product development	641		454
Product warranty claim costs	132		134
Professional fees	1,814		1,313
Property, plant, and equipment	1,334		1,017
Sales taxes and VAT	2,613		2,715
Short-term contingent consideration	2,400		—
Third-party commissions	610		853
Tooling ⁽¹⁾	1,858		1,520
Unrealized loss on foreign currency exchange contracts	453		1,623
URC court order and settlement agreement (Note 2)	—		6,622
Utilities	142		331
Other	3,714		3,138
Total other accrued expenses	$	20,315	$	24,410


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