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Other Current Liabilities

12 Months Ended

Dec. 31, 2024

Other Current Liabilities

Other Current Liabilities

Note 16.  Other Current Liabilities

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​	​	​	​	​	​
​		December 31,			December 31,
​	​	2023		​	2024
​	​	​	(in thousands)
Accrued payroll and related expenses	​	$	26,329		17,139
Guarantee deposit received	​	​	34,270	​	—
Accrued mask, mold fees and other expenses for RD	​		14,813		10,651
Received in advance from disposal of land	​		7,383		7,383
Accrued software maintenance	​		7,222		7,215
Lease liabilities	​		4,636		3,708
Payable for purchases of building and equipment	​	​	3,102	​	3,160
Allowance for sales discounts	​	​	552	​	207
Provision on onerous inventory contract	​	​	599	​	138
Accrued insurance, welfare expenses, professional fee and others	​		10,385		13,994
​	​	$	109,291		63,595

​

The activity in the sales discounts is as follows:

Allowance for sales discounts

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​	​	​	​	​	​	​	​	​	​
​	​	Balance at		​	​	​	​	​	Balance at
​	​	beginning		​	Charges to	​	Amounts	​	end of
Period		of year			earnings		utilized		year
​		(in thousands)
Year 2022	​	$	1,570	​	26,830	​	(26,220)	​	2,180
Year 2023	​	$	2,180		20,429		(22,057)		552
Year 2024	​	$	552		12,879	​	(13,224)		207

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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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