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Refund Liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Summary of Change in Refund Liabilities

		December 31
		2020				2021
		US$				US$
Refund liabilities			2,105				3,882

Estimated sales returns and other allowances are made and adjusted based on historical experience and the consideration of varying contractual terms.

The changes in the refund liabilities are summarized as follows:

		Year Ended December 31
		2020				2021
		US$				US$
Refund liabilities
Balance, beginning of year			2,260				2,105
Additions			10,576				9,825
Actual sales return and discount			(10,731	)			(8,048	)
Balance, end of year			2,105				3,882

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