| Other Current Liabilities |
Note 15. Other Current Liabilities | | | | | | | | December 31, | | December 31, | | | 2024 | | 2025 | | | | | (in thousands) | Accrued payroll and related expenses | | $ | 17,139 | | 14,370 | Accrued mask, mold fees and other expenses for RD | | | 10,651 | | 17,352 | Received in advance from disposal of land | | | 7,383 | | — | Accrued software maintenance | | | 7,215 | | 8,323 | Lease liabilities | | | 3,708 | | 1,752 | Payable for purchases of building and equipment | | | 3,160 | | 3,336 | Allowance for sales return and discounts | | | 207 | | 588 | Provision on onerous inventory contract | | | 138 | | 2,550 | Accrued insurance, welfare expenses, professional fee and others | | | 13,994 | | 20,172 | | | $ | 63,595 | | 68,443 |
The activity in the sales return and discounts is as follows: Allowance for sales return and discounts | | | | | | | | | | | | Balance at | | | | | | Balance at | | | beginning | | Charges to | | Amounts | | end of | Period | | of year | | earnings | | utilized | | year | | | | (in thousands) | Year 2023 | | $ | 2,180 | | 20,429 | | (22,057) | | 552 | Year 2024 | | $ | 552 | | 12,879 | | (13,224) | | 207 | Year 2025 | | $ | 207 | | 11,400 | | (11,019) | | 588 |
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