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Accrued Compensation | 9 Months Ended
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Sep. 30, 2019
Payables and Accruals [Abstract] |
Accrued Compensation | Accrued Compensation The components of accrued compensation were as follows:
(In thousands) | September 30, 2019 |  | December 31, 2018
Accrued social insurance (1) | $ | 16,462 |  |  | $ | 16,735 |
Accrued salary/wages | 7,751 |  |  | 8,783 |
Accrued vacation/holiday | 2,713 |  |  | 2,954 |
Accrued bonus (2) | 10,823 |  |  | 2,361 |
Accrued commission | 1,027 |  |  | 1,432 |
Other accrued compensation | 1,567 |  |  | 1,700 |
Total accrued compensation | $ | 40,343 |  |  | $ | 33,965 |
(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, 2019 and December 31, 2018.
(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 $0.4 million at September 30, 2019 and December 31, 2018, respectively.
Other Accrued Liabilities The components of other accrued liabilities were as follows:
(In thousands) | September 30, 2019 |  | December 31, 2018
Duties | $ | 4,426 |  |  | $ | 4,865 |
Freight and handling fees | 4,852 |  |  | 3,217 |
Operating lease obligations | 4,501 |  |  | — |
Professional fees | 1,962 |  |  | 1,930 |
Sales taxes and VAT | 1,500 |  |  | 1,050 |
Short-term contingent consideration | 5,411 |  |  | 4,190 |
Tooling (1) | 1,581 |  |  | 1,770 |
Other | 8,426 |  |  | 6,989 |
Total other accrued liabilities | $ | 32,659 |  |  | $ | 24,011 |
(1) | The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers. Revenue recognized for the sale of tooling during the three and nine months ended September 30, 2019 and 2018 was insignificant in relation to our net sales.

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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://fasb.org/us-gaap/role/ref/legacyRef -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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