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RELATED PARTY BALANCES AND TRANSACTIONS
 9 Months Ended
Sep. 30, 2023
Related Party Transactions [Abstract]  
RELATED PARTY BALANCES AND TRANSACTIONS RELATED PARTY BALANCES AND TRANSACTIONS
Ninebell
Ninebell is an equity investee of ACM (Note 14) and is the Company’s principal supplier of robotic delivery system subassemblies used in our single-wafer cleaning equipment. The Company purchases equipment from Ninebell for production in the ordinary course of business. The Company pays for a portion of the equipment in advance and is obligated for the remaining amounts upon receipt of the product.
Shengyi
Shengyi is an equity investee of ACM Shanghai (Note 14) and is one of the Company’s component suppliers in mainland China. The Company purchases components from Shengyi for production in the ordinary course of business. The Company incurs a service fee related to installation and hook-up fees which is recorded within cost of revenue on the Company’s condensed consolidated statements of operations and comprehensive income (loss). The Company pays for a portion of the raw materials in advance and is obligated for the remaining amounts upon receipt of the product.
All related party outstanding balances are short-term in nature and are expected to be settled in cash.
The following tables reflect related party transactions in our condensed consolidated financial statements:
Advances to related partySeptember 30,
2023		December 31,
2022
Ninebell$1,164 $3,322 
Accounts payableSeptember 30,
2023		December 31,
2022
Ninebell$4,054 $10,526 
Shengyi3,630 3,942 
Total$7,684 $14,468 
Three Months Ended September 30,Nine Months Ended September 30,
Purchase of materials2023202220232022
Ninebell$6,830 $9,834 $33,831 $27,500 
Shengyi1,122 2,298 3,801 3,760 
Total$7,952 $12,132 $37,632 $31,260 
Three Months Ended September 30,Nine Months Ended September 30,
Service fee charged by2023202220232022
Shengyi$79 $277 $809 $315