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Other Accrued Liabilities | 9 Months Ended
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Sep. 30, 2025
Payables and Accruals [Abstract] |
Other Accrued Liabilities | Accrued Compensation In 2025, we executed a global reduction in force as part of our ongoing cost optimization and return to profitability strategy. The reductions primarily impacted roles within the engineering and research and development functions. As a result, we recognized severance expenses of $1.7 million and $2.3 million for the three and nine months ended September 30, 2025, respectively, which are included in selling, general and administrative expenses. The components of accrued compensation were as follows:
(In thousands) | September 30, 2025 |  | December 31, 2024
Accrued bonus | $ | 1,405 |  |  | $ | 2,386 |
Accrued commission | 345 |  |  | 1,545 |
Accrued salary/wages (1) | 6,830 |  |  | 4,676 |
Accrued social insurance (2) | 6,978 |  |  | 6,718 |
Accrued vacation/holiday | 1,437 |  |  | 3,036 |
Other accrued compensation | 2,141 |  |  | 2,566 |
Total accrued compensation | $ | 19,136 |  |  | $ | 20,927 |
(1)At September 30, 2025, this includes $0.5 million and $1.1 million of accrued severance expenses related to our 2025 restructuring plan and global reduction in force, respectively. At December 31, 2024, this includes $0.9 million of accrued severance expenses related to our 2023 - 2024 restructuring plan. 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, 2025 and December 31, 2024. Other Accrued Liabilities The components of other accrued liabilities were as follows:
(In thousands) | September 30, 2025 |  | December 31, 2024
Contract liabilities | $ | 2,812 |  |  | $ | 2,521 |
Duties | 2,004 |  |  | 543 |
Expense associated with fulfilled performance obligations | 620 |  |  | 678 |
Freight and handling fees | 2,250 |  |  | 2,275 |
Interest | 15 |  |  | 10 |
Legal judgment (1) | — |  |  | 4,162 |
Operating lease obligations | 3,686 |  |  | 3,553 |
Product warranty claims costs | 16 |  |  | 35 |
Professional fees | 810 |  |  | 1,128 |
Sales and value added taxes | 3,187 |  |  | 2,684 |
Other (2) | 3,467 |  |  | 3,419 |
Total other accrued liabilities | $ | 18,867 |  |  | $ | 21,008 |
(1)This amount relates to the judgment of a lawsuit with an employment agency in the PRC. See Note 12 for further information related to this matter. (2)Includes $0.3 million and $0.1 million at September 30, 2025 and December 31, 2024, respectively, associated with the purchase of property, plant and equipment.

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