Accrued Compensation (Tables)

6 Months Ended

Jun. 30, 2016

The components of accrued compensation were as follows:



(In thousands)	June 30, 2016		December 31, 2015
Accrued social insurance ⁽¹⁾	$	18,419	$	18,923
Accrued salary/wages	7,535		7,549
Accrued vacation/holiday	2,794		2,227
Accrued bonus ⁽²⁾	3,171		5,914
Accrued commission	609		1,084
Accrued medical insurance claims	122		218
Other accrued compensation	1,231		1,537
Total accrued compensation	$	33,881	$	37,452

⁽¹⁾

Effective January 1, 2008, the Chinese Labor Contract Law was enacted in the PRC. This law mandated that PRC employers remit the applicable social insurance payments to their local government. Social insurance is comprised of various components such as pension, medical insurance, job injury insurance, unemployment insurance, and a housing assistance fund, and is administered in a manner similar to social security in the United States. This amount represents our estimate of the amounts due to the PRC government for social insurance on June 30, 2016 and December 31, 2015.

⁽²⁾

Accrued bonus includes an accrual for an extra month of salary ("13^th month salary") to be paid to employees in certain geographies where it is the customary business practice. This 13^th month salary is paid to these employees if they remain employed with us through December 31st. The total accrued for the 13^th month salary was $0.6 million and $0.7 million at June 30, 2016 and December 31, 2015, respectively.

The components of other accrued expenses were as follows:



(In thousands)	June 30, 2016		December 31, 2015
Advertising and marketing	$	302	$	191
Deferred revenue	1,469		1,434
Duties	982		1,318
Freight and handling fees	2,110		1,942
Product development	388		630
Product warranty claim costs	35		35
Professional fees	1,499		1,714
Property, plant, and equipment	1,018		551
Sales taxes and VAT	2,783		3,170
Third-party commissions	766		585
Tooling ⁽¹⁾	1,659		1,173
Unrealized loss on foreign currency exchange contracts	230		1,164
URC settlement accrual (Notes 2 and 10)	6,614		4,629
Utilities	445		278
Other	2,637		2,652
Total other accrued expenses	$	22,937	$	21,466


⁽¹⁾	The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers.