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Accrued Compensation (Tables) | 9 Months Ended
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Sep. 30, 2024
Payables and Accruals [Abstract] |
Components of Accrued Compensation | The components of accrued compensation were as follows:
(In thousands) | September 30, 2024 |  | December 31, 2023
Accrued bonus | $ | 1,994 |  |  | $ | 2,843 |
Accrued commission | 1,061 |  |  | 602 |
Accrued salary/wages (1) | 5,041 |  |  | 4,085 |
Accrued social insurance (2)(3) | 7,022 |  |  | 7,082 |
Accrued vacation/holiday | 3,368 |  |  | 3,252 |
Other accrued compensation | 2,150 |  |  | 2,441 |
Total accrued compensation | $ | 20,636 |  |  | $ | 20,305 |
(1)Includes $0.6 million of accrued severance expenses at September 30, 2024 related to our Mexico manufacturing footprint optimization efforts. See Note 12 for further information related to our restructuring activities. (2)Includes $17 thousand and $0.1 million of accrued severance expenses at September 30, 2024 and December 31, 2023, respectively, related to our Asia manufacturing footprint optimization efforts. See Note 12 for further information related to our restructuring activities. (3)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, 2024 and December 31, 2023. The components of other accrued liabilities were as follows:
(In thousands) | September 30, 2024 |  | December 31, 2023
Contract liabilities | $ | 3,324 |  |  | $ | 2,697 |
Duties | 585 |  |  | 481 |
Expense associated with fulfilled performance obligations | 565 |  |  | 1,092 |
Freight and handling fees | 2,052 |  |  | 1,998 |
Interest | 2 |  |  | 438 |
Operating lease obligations | 4,155 |  |  | 4,813 |
Product warranty claims costs | 497 |  |  | 522 |
Professional fees | 1,925 |  |  | 1,558 |
Sales and value added taxes | 1,456 |  |  | 4,194 |
Other (1) | 4,075 |  |  | 3,388 |
Total other accrued liabilities | $ | 18,636 |  |  | $ | 21,181 |
(1)Includes $0.4 million and $0.2 million at September 30, 2024 and December 31, 2023, respectively, associated with the purchase of property, plant and equipment.

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