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Accrued Compensation | 9 Months Ended
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Sep. 30, 2017
Payables and Accruals [Abstract] |
Accrued Compensation | Accrued Compensation The components of accrued compensation were as follows:
(In thousands) | September 30, 2017 |  | December 31, 2016
Accrued social insurance (1) | $ | 17,506 |  |  | $ | 19,974 |
Accrued salary/wages | 7,721 |  |  | 7,903 |
Accrued vacation/holiday | 2,844 |  |  | 2,411 |
Accrued bonus (2) | 1,985 |  |  | 2,421 |
Accrued commission | 851 |  |  | 933 |
Accrued medical insurance claims | 284 |  |  | 122 |
Other accrued compensation | 2,137 |  |  | 1,816 |
Total accrued compensation | $ | 33,328 |  |  | $ | 35,580 |
(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 September 30, 2017 and December 31, 2016.
(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 $0.7 million and $0.7 million at September 30, 2017 and December 31, 2016, respectively.
Other Accrued Expenses The components of other accrued expenses were as follows:
(In thousands) | September 30, 2017 |  | December 31, 2016
Advertising and marketing | $ | 272 |  |  | $ | 213 |
Deferred revenue | 79 |  |  | 1,431 |
Deposit for sale of Guangzhou factory | 4,799 |  |  | — |
Duties | 757 |  |  | 1,127 |
Freight and handling fees | 2,176 |  |  | 1,919 |
Product development | 485 |  |  | 454 |
Product warranty claim costs | 218 |  |  | 134 |
Professional fees | 1,691 |  |  | 1,313 |
Property, plant, and equipment | 1,564 |  |  | 1,017 |
Sales taxes and VAT | 2,587 |  |  | 2,715 |
Short-term contingent consideration | 3,400 |  |  | — |
Third-party commissions | 685 |  |  | 853 |
Tooling (1) | 1,769 |  |  | 1,520 |
Unrealized loss on foreign currency exchange contracts | 86 |  |  | 1,623 |
URC court order and settlement agreement (Note 2) | — |  |  | 6,622 |
Utilities | 392 |  |  | 331 |
Other | 4,880 |  |  | 3,138 |
Total other accrued expenses | $ | 25,840 |  |  | $ | 24,410 |
(1) | The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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