Accrued Compensation (Tables)

9 Months Ended

Sep. 30, 2018

The components of accrued compensation were as follows:



(In thousands)	September 30, 2018		December 31, 2017
Accrued social insurance ⁽¹⁾	$	17,216	$	17,727
Accrued salary/wages	8,309		7,910
Accrued vacation/holiday	2,830		2,769
Accrued bonus ⁽²⁾	1,724		2,329
Accrued commission	935		1,089
Other accrued compensation	1,206		2,675
Total accrued compensation	$	32,220	$	34,499

⁽¹⁾

PRC employers are required by law to 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 September 30, 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 $0.1 million and $0.7 million at September 30, 2018 and December 31, 2017, respectively.

The components of other accrued liabilities were as follows:



(In thousands)	September 30, 2018		December 31, 2017
Deposit for sale of Guangzhou factory	$	—	$	4,901
Duties	1,039		1,184
Freight and handling fees	2,757		1,983
Professional fees	1,488		1,578
Property, plant and equipment	366		2,151
Sales taxes and VAT	998		2,955
Short-term contingent consideration	3,730		3,800
Tooling ⁽¹⁾	2,171		1,843
Other	7,350		8,324
Total other accrued liabilities	$	19,899	$	28,719


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