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Accrued Expenses (Tables) | 12 Months Ended
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Dec. 31, 2023
Payables and Accruals [Abstract] |
Constituents of Accrued Expenses | Accrued expenses consisted of the following (in thousands):
| December 31,
| 2023 |  | 2022
Foreign retirement obligations | $ | 12,835 |  |  | $ | 7,191 |
Incentive compensation | 10,645 |  |  | 18,554 |
Salaries and payroll taxes | 8,774 |  |  | 8,121 |
Vacation | 5,827 |  |  | 5,847 |
Warranty obligations | 4,244 |  |  | 4,375 |
Deferred payments related to Sualab Co., Ltd. acquisition (1) | — |  |  | 19,282 |
Other | 30,049 |  |  | 29,865 |
| $ | 72,374 |  |  | $ | 93,235 |
(1) The total consideration for the Company's 2019 acquisition of Sualab Co., Ltd. included deferred payments, contingent upon the continued employment of key talent, of $24,040,000 that was paid fully in October 2023. The deferred payments were recorded as compensation expense over the four-year period. The changes in the warranty obligation were as follows (in thousands):
Balance as of December 31, 2020 | $ | 5,406 |
Provisions for warranties issued during the period | 3,256 |
Fulfillment of warranty obligations | (3,235) |
Balance as of December 31, 2021 | 5,427 |
Provisions for warranties issued during the period | 1,876 |
Fulfillment of warranty obligations | (2,928) |
Balance as of December 31, 2022 | 4,375 |
Provisions for warranties issued during the period | 2,940 |
Fulfillment of warranty obligations | (3,078) |
Foreign exchange rate changes | 7 |
Balance as of December 31, 2023 | $ | 4,244 |
Changes in Warranty Obligations |
Balance as of December 31, 2020 | $ | 5,406 |
Provisions for warranties issued during the period | 3,256 |
Fulfillment of warranty obligations | (3,235) |
Balance as of December 31, 2021 | 5,427 |
Provisions for warranties issued during the period | 1,876 |
Fulfillment of warranty obligations | (2,928) |
Balance as of December 31, 2022 | 4,375 |
Provisions for warranties issued during the period | 2,940 |
Fulfillment of warranty obligations | (3,078) |
Foreign exchange rate changes | 7 |
Balance as of December 31, 2023 | $ | 4,244 |

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- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482425/460-10-50-8 + Details
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