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Other Current Liabilities

12 Months Ended

Dec. 31, 2022

Other Current Liabilities

Other Current Liabilities

Note 16. Other Current Liabilities

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​	​	​	​	​	​
​		December 31,			December 31,
​	​	2021		​	2022
​	​	​	(in thousands)
​	​	​	​	​	​
Accrued payroll and related expenses	​	$	18,515		22,586
Guarantee deposit received	​	​	-	​	14,251
Accrued mask, mold fees and other expenses for RD	​		13,379		10,330
Payable for purchases of building and equipment	​		3,481		2,670
Accrued software maintenance	​		4,359		3,850
Allowance for sales discounts	​		1,570		2,180
Lease liabilities	​	​	4,602	​	4,218
Provision on onerous inventory contract	​	​	-	​	5,791
Accrued insurance, welfare expenses, professional fee and others	​		13,638		9,659
​	​	$	59,544		75,535

​

The activity in the sales discounts is as follows:

Allowance for sales discounts

​

​	​	​	​	​	​	​	​	​	​
​	​	Balance at		​	​	​	​	​	Balance at
​	​	beginning		​	Charges to	​	Amounts	​	end of
Period		of year			earnings		utilized		year
​		(in thousands)
​	​	​	​	​	​	​	​	​	​
Year 2020	​	$	896	​	8,791	​	(8,878)	​	809
Year 2021	​	$	809		13,632		(12,871)		1,570
Year 2022	​	$	1,570		26,830	​	(26,220)		2,180

​

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- References

No definition available.

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- Definition

The disclosure of other current liabilities. [Refer: Other current liabilities]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-IssueDate 2022-03-24
-Paragraph 10
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