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Other Accrued Liabilities | 12 Months Ended
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Dec. 31, 2023
Payables and Accruals [Abstract] |
Other Accrued Liabilities | Accrued Compensation The components of accrued compensation were as follows:
| December 31,
(In thousands) | 2023 |  | 2022
Accrued bonus | $ | 2,843 |  |  | $ | 3,348 |
Accrued commission | 602 |  |  | 609 |
Accrued salary/wages (1) | 4,085 |  |  | 4,433 |
Accrued social insurance (2) | 7,082 |  |  | 7,037 |
Accrued vacation/holiday | 3,252 |  |  | 3,300 |
Other accrued compensation | 2,441 |  |  | 2,177 |
Total accrued compensation | $ | 20,305 |  |  | $ | 20,904 |
(1)For the year ended December 31, 2023, accrued severance expenses of $0.1 million related to the manufacturing footprint optimization efforts are included in this amount. See Note 13 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 December 31, 2023 and 2022. Other Accrued Liabilities The components of other accrued liabilities were as follows:
| December 31,
(In thousands) | 2023 |  | 2022
Contract liabilities | $ | 2,697 |  |  | $ | 1,134 |
Duties | 481 |  |  | 470 |
Expense associated with fulfilled performance obligations | 1,092 |  |  | 1,120 |
Freight and handling fees | 1,998 |  |  | 2,497 |
Interest | 438 |  |  | 1,413 |
Operating lease obligations | 4,813 |  |  | 5,509 |
Product warranty claim costs | 522 |  |  | 522 |
Professional fees | 1,558 |  |  | 2,293 |
Sales and value added taxes | 4,194 |  |  | 3,750 |
Other (1) | 3,388 |  |  | 5,426 |
Total other accrued liabilities | $ | 21,181 |  |  | $ | 24,134 |
(1)Includes $0.2 million and $0.6 million at December 31, 2023 and 2022, respectively, associated with the purchase of property, plant and equipment.

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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 -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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