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The Nature of Expenses

12 Months Ended

Dec. 31, 2022

The Nature of Expenses

The Nature of Expenses

Note 30. The Nature of Expenses

(a) Depreciation of property, plant and equipment

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2020			2021		2022
​	​	(in thousands)
Recognized in cost of revenues	​	$	6,935	​	6,093	​	5,586
Recognized in operating expenses	​	​	14,938	​	13,511	​	14,378
​	​	$	21,873	​	19,604	​	19,964

​

(b) Amortization of intangible assets

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2020			2021		2022
​	​	(in thousands)
Recognized in cost of revenues	​	$	57	​	78	​	93
Recognized in operating expenses	​	​	1,666	​	1,660	​	1,285
​	​	$	1,723	​	1,738	​	1,378

​

(c) Employee benefits expense

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2020			2021		2022
​	​	(in thousands)
Salary	​	$	88,149	​	126,976	​	142,564
Labor and health insurance	​	​	5,805	​	7,232	​	7,421
Pension	​	​	4,536	​	5,993	​	6,527
Others	​	​	4,867	​	6,608	​	6,431
​	​	$	103,357	​	146,809	​	162,943
​	​	​	​	​	​	​	​
Employee benefits expense summarized by function	​	​	​	​	​	​	​
Recognized in cost of revenues	​	$	5,579	​	7,856	​	6,273
Recognized in operating expenses	​	​	97,778	​	138,953	​	156,670
​	​	$	103,357	​	146,809	​	162,943

​

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- References

No definition available.

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- Definition

The disclosure of expenses by nature. [Refer: Expenses, by nature]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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