XML 24 R14.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Accrued Compensation | 3 Months Ended
--- | ---
Mar. 31, 2018
Payables and Accruals [Abstract] |
Accrued Compensation | Accrued Compensation The components of accrued compensation were as follows:
(In thousands) | March 31, 2018 |  | December 31, 2017
Accrued social insurance (1) | $ | 18,279 |  |  | $ | 17,727 |
Accrued salary/wages | 8,240 |  |  | 7,910 |
Accrued vacation/holiday | 3,256 |  |  | 2,769 |
Accrued bonus (2) | 1,563 |  |  | 2,329 |
Accrued commission | 704 |  |  | 1,089 |
Accrued medical insurance claims | 286 |  |  | 286 |
Other accrued compensation | 995 |  |  | 2,389 |
Total accrued compensation | $ | 33,323 |  |  | $ | 34,499 |
(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 industry 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 March 31, 2018 and December 31, 2017.
(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 $0.5 million and $0.7 million at March 31, 2018 and December 31, 2017, respectively.
Other Accrued Liabilities The components of other accrued liabilities were as follows:
(In thousands) | March 31, 2018 |  | December 31, 2017
Advertising and marketing | $ | 270 |  |  | $ | 232 |
Deferred revenue | 427 |  |  | 215 |
Deposit for sale of Guangzhou factory | 5,080 |  |  | 4,901 |
Duties | 698 |  |  | 1,184 |
Freight and handling fees | 2,334 |  |  | 1,983 |
Product development | 1,272 |  |  | 974 |
Product warranty claim costs | 239 |  |  | 339 |
Professional fees | 1,815 |  |  | 1,578 |
Property, plant, and equipment | 1,689 |  |  | 2,151 |
Sales taxes and VAT | 2,597 |  |  | 2,955 |
Short-term contingent consideration | 3,231 |  |  | 3,800 |
Third-party commissions | 633 |  |  | 599 |
Tooling (1) | 2,070 |  |  | 1,843 |
Unrealized loss on foreign currency exchange contracts | 581 |  |  | 630 |
Utilities | 256 |  |  | 103 |
Other | 5,919 |  |  | 5,232 |
Total other accrued liabilities | $ | 29,111 |  |  | $ | 28,719 |
(1) | The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers.

X
- 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
Name: | us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration