Other Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2018

The components of accrued compensation were as follows:



(In thousands)	June 30, 2018		December 31, 2017
Accrued social insurance ⁽¹⁾	$	17,412	$	17,727
Accrued salary/wages	9,789		7,910
Accrued vacation/holiday	2,908		2,769
Accrued bonus ⁽²⁾	1,155		2,329
Accrued commission	669		1,089
Accrued medical insurance claims	321		286
Other accrued compensation	710		2,389
Total accrued compensation	$	32,964	$	34,499

⁽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 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 June 30, 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 $0.1 million and $0.7 million at June 30, 2018 and December 31, 2017, respectively.

The components of other accrued liabilities were as follows:



(In thousands)	June 30, 2018		December 31, 2017
Advertising and marketing	$	304	$	232
Deferred revenue	336		215
Deposit for sale of Guangzhou factory	—		4,901
Duties	792		1,184
Freight and handling fees	3,043		1,983
Product development	700		974
Product warranty claim costs	1,008		339
Professional fees	1,760		1,578
Property, plant, and equipment	509		2,151
Sales taxes and VAT	799		2,955
Short-term contingent consideration	3,870		3,800
Third-party commissions	535		599
Tooling ⁽¹⁾	1,728		1,843
Unrealized loss on foreign currency exchange contracts	163		630
Utilities	165		103
Other	5,338		5,232
Total other accrued liabilities	$	21,050	$	28,719


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