Accrued Compensation (Tables)

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

Components of Accrued Compensation

The components of accrued compensation were as follows:

(In thousands)	March 31, 2024		December 31, 2023
Accrued bonus	$	1,417	$	2,843
Accrued commission	336		602
Accrued salary/wages	4,469		4,085
Accrued social insurance (1)(2)	6,825		7,082
Accrued vacation/holiday	3,320		3,252
Other accrued compensation	2,022		2,441
Total accrued compensation	$	18,389	$	20,305

(1)Includes $32 thousand and $0.1 million of accrued severance expenses at March 31, 2024 and December 31, 2023, respectively, related to our manufacturing footprint optimization efforts. See Note 12 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 March 31, 2024 and December 31, 2023.

The components of other accrued liabilities were as follows:

(In thousands)	March 31, 2024		December 31, 2023
Contract liabilities	$	3,677	$	2,697
Duties	542		481
Expense associated with fulfilled performance obligations	941		1,092
Freight and handling fees	1,630		1,998
Interest	374		438
Operating lease obligations	4,529		4,813
Product warranty claims costs	522		522
Professional fees	1,539		1,558
Sales and value added taxes	2,192		4,194
Other (1)	3,783		3,388
Total other accrued liabilities	$	19,729	$	21,181

(1)Includes $0.4 million and $0.2 million at March 31, 2024 and December 31, 2023, respectively, associated with the purchase of property, plant and equipment.