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The Nature of Expenses

12 Months Ended

Dec. 31, 2024

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,
​		2022			2023		2024
​	​	(in thousands)
Recognized in cost of revenues	​	$	5,586	​	4,680	​	7,174
Recognized in operating expenses	​	​	14,378	​	15,248	​	14,847
​	​	$	19,964	​	19,928	​	22,021

​

(b) Amortization of intangible assets

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2022			2023		2024
​	​	(in thousands)
Recognized in cost of revenues	​	$	93	​	72	​	57
Recognized in operating expenses	​	​	1,285	​	322	​	276
​	​	$	1,378	​	394	​	333

​

(c) Employee benefits expense

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2022			2023		2024
​	​	(in thousands)
Salary	​	$	142,564	​	125,813	​	115,626
Labor and health insurance	​	​	7,421	​	7,548	​	7,472
Pension	​	​	6,527	​	6,588	​	6,753
Others	​	​	6,431	​	6,545	​	6,674
​	​	$	162,943	​	146,494	​	136,525
​	​	​	​	​	​	​	​
Employee benefits expense summarized by function	​	​	​	​	​	​	​
Recognized in cost of revenues	​	$	6,273	​	4,515	​	4,898
Recognized in operating expenses	​	​	156,670	​	141,979	​	131,627
​	​	$	162,943	​	146,494	​	136,525

​

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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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