Accrued Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Components of Accrued Compensation

The components of accrued compensation were as follows: 

	December 31,
(In thousands)	2023		2022
Accrued bonus	$	2,843	$	3,348
Accrued commission	602		609
Accrued salary/wages (1)	4,085		4,433
Accrued social insurance (2)	7,082		7,037
Accrued vacation/holiday	3,252		3,300
Other accrued compensation	2,441		2,177
Total accrued compensation	$	20,305	$	20,904

(1)For the year ended December 31, 2023, accrued severance expenses of $0.1 million related to the manufacturing footprint optimization efforts are included in this amount. See Note 13 for further information related to our restructuring activities.

(2)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, 2023 and 2022.

The components of other accrued liabilities were as follows: 

	December 31,
(In thousands)	2023		2022
Contract liabilities	$	2,697	$	1,134
Duties	481		470
Expense associated with fulfilled performance obligations	1,092		1,120
Freight and handling fees	1,998		2,497
Interest	438		1,413
Operating lease obligations	4,813		5,509
Product warranty claim costs	522		522
Professional fees	1,558		2,293
Sales and value added taxes	4,194		3,750
Other (1)	3,388		5,426
Total other accrued liabilities	$	21,181	$	24,134

(1)Includes $0.2 million and $0.6 million at December 31, 2023 and 2022, respectively, associated with the purchase of property, plant and equipment.