XML 46 R37.htm IDEA: XBRL DOCUMENT
v3.23.3

Other Accrued Liabilities (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Payables and Accruals [Abstract] |
Components of Other Accrued Liabilities | The components of accrued compensation were as follows:
(In thousands) | September 30, 2023 |  | December 31, 2022
Accrued bonus | $ | 3,042 |  |  | $ | 3,348 |
Accrued commission | 355 |  |  | 609 |
Accrued salary/wages (1) | 4,014 |  |  | 4,433 |
Accrued social insurance (2) | 8,442 |  |  | 7,037 |
Accrued vacation/holiday | 3,396 |  |  | 3,300 |
Other accrued compensation | 2,458 |  |  | 2,177 |
Total accrued compensation | $ | 21,707 |  |  | $ | 20,904 |
(1)At September 30, 2023, accrued severance expenses of $1.7 million related to manufacturing footprint optimization efforts are included in this amount. See Note 12 for further information related to our restructuring activities. (2)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 September 30, 2023 and December 31, 2022. The components of other accrued liabilities were as follows:
(In thousands) | September 30, 2023 |  | December 31, 2022
Contract liabilities | $ | 2,065 |  |  | $ | 1,134 |
Duties | 1,131 |  |  | 470 |
Expense associated with fulfilled performance obligations | 1,344 |  |  | 1,120 |
Freight and handling fees | 2,411 |  |  | 2,497 |
Interest | 517 |  |  | 1,413 |
Operating lease obligations | 4,770 |  |  | 5,509 |
Product warranty claims costs | 522 |  |  | 522 |
Professional fees | 1,569 |  |  | 2,293 |
Sales and value added taxes | 2,908 |  |  | 3,750 |
Other | 4,477 |  |  | 5,426 |
Total other accrued liabilities | $ | 21,714 |  |  | $ | 24,134 |

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

X
- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration