v3.26.1
OTHER PAYABLES AND ACCRUED EXPENSES
 6 Months Ended
Jun. 30, 2026
Payables and Accruals [Abstract]  
OTHER PAYABLES AND ACCRUED EXPENSES OTHER PAYABLES AND ACCRUED EXPENSES
At June 30, 2026 and December 31, 2025, other payables and accrued expenses consisted of the following:
June 30,
2026		December 31,
2025
 Accrued commissions $30,393 $26,931 
 Accrued warranty 22,938 19,104 
 Accrued payroll 21,733 24,830 
 Accrued machine sales fees 18,431 13,341 
 Accrued Lingang construction fees 9,680 24,258 
Accrued payroll taxes30,024 19,552 
 Payable for investments 1,028 4,838 
ACM Shanghai dividend payable11,768 — 
 Others 22,949 17,542 
 Total $168,944 $150,396 
Warranties
The Company provides standard warranties on its products. The liability amount is based on actual historical warranty spending activity by type of product, customer, and geographic region, modified for any known differences such as the impact of product reliability improvements.
Changes in the Company’s accrued warranty were as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Balance at beginning of period$19,299 $13,242 $19,104 $12,710 
Additions4,414 3,172 7,728 5,706 
Utilized(775)(2,870)(3,894)(4,872)
Balance at end of period$22,938 $13,544 $22,938 $13,544