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Accrued Compensation | 9 Months Ended
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Sep. 30, 2021
Payables and Accruals [Abstract] |
Accrued Compensation | Accrued CompensationIn 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:
(In thousands) | September 30, 2021 |  | December 31, 2020
Accrued bonus | $ | 4,003 |  |  | $ | 7,602 |
Accrued commission | 1,053 |  |  | 1,779 |
Accrued salary/wages | 6,421 |  |  | 7,107 |
Accrued social insurance (1) | 7,441 |  |  | 7,375 |
Accrued vacation/holiday | 3,367 |  |  | 3,307 |
Other accrued compensation | 2,697 |  |  | 1,761 |
Total accrued compensation | $ | 24,982 |  |  | $ | 28,931 |
(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, 2021 and December 31, 2020. Other Accrued Liabilities The components of other accrued liabilities were as follows:
(In thousands) | September 30, 2021 |  | December 31, 2020
Duties | $ | 4,516 |  |  | $ | 4,469 |
Expense associated with fulfilled performance obligations | 1,137 |  |  | 1,372 |
Freight and handling fees | 3,094 |  |  | 2,218 |
Operating lease obligations | 4,979 |  |  | 6,094 |
Product warranty claims costs | 2,103 |  |  | 1,721 |
Professional fees | 6,717 |  |  | 3,794 |
Sales and value added taxes | 4,445 |  |  | 5,118 |
Short-term contingent consideration | — |  |  | 1,758 |
Other (1) | 5,531 |  |  | 6,513 |
Total other accrued liabilities | $ | 32,522 |  |  | $ | 33,057 |
(1)Includes $0.3 million of contract liabilities at September 30, 2021 and December 31, 2020.

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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=120391452&loc=d3e13212-122682 + Details
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