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Other Accrued Liabilities
 9 Months Ended
Sep. 30, 2023
Payables and Accruals [Abstract]  
Other Accrued Liabilities Accrued Compensation
The components of accrued compensation were as follows:
(In thousands)September 30, 2023December 31, 2022
Accrued bonus$3,042 $3,348 
Accrued commission355 609 
Accrued salary/wages (1)
4,014 4,433 
Accrued social insurance (2)
8,442 7,037 
Accrued vacation/holiday3,396 3,300 
Other accrued compensation2,458 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.Other Accrued Liabilities
The components of other accrued liabilities were as follows:
(In thousands)September 30, 2023December 31, 2022
Contract liabilities$2,065 $1,134 
Duties1,131 470 
Expense associated with fulfilled performance obligations1,344 1,120 
Freight and handling fees2,411 2,497 
Interest517 1,413 
Operating lease obligations4,770 5,509 
Product warranty claims costs522 522 
Professional fees1,569 2,293 
Sales and value added taxes2,908 3,750 
Other4,477 5,426 
Total other accrued liabilities$21,714 $24,134