Accrued Compensation

12 Months Ended

Dec. 31, 2020

In June 2018, we sold our Guangzhou entity via a stock deal, and the terms of the agreement included a two-year indemnification period. In June 2020, the indemnification period expired and we determined we were no longer legally liable for any liabilities associated with our Guangzhou entity. Accordingly, we reversed the accrued social insurance by the amount associated with the Guangzhou entity, which was approximately $9.5 million.

The components of accrued compensation were as follows:


	December 31,
(In thousands)	2020		2019
Accrued bonus	$	7,602	$	13,965
Accrued commission	1,779		1,283
Accrued salary/wages	7,107		7,465
Accrued social insurance (1)	7,375		16,588
Accrued vacation/holiday	3,307		2,766
Other accrued compensation	1,761		1,601
Total accrued compensation	$	28,931	$	43,668

(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 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 December 31, 2020 and 2019.

Other Accrued Liabilities

The components of other accrued liabilities were as follows:


	December 31,
(In thousands)	2020		2019
Duties	$	4,469	$	3,731
Expense associated with fulfilled performance obligations	1,372		1,010
Freight and handling fees	2,218		3,769
Operating lease obligations	6,094		4,903
Product warranty claim costs	1,721		1,514
Professional fees	3,794		2,833
Sales taxes and value added taxes	5,118		3,926
Short-term contingent consideration	1,758		5,428
Other (1)	6,513		8,331
Total other accrued liabilities	$	33,057	$	35,445

(1)Includes $0.3 million and $0.5 million of contract liabilities at December 31, 2020 and 2019, respectively.