Revenue Recognition (Tables)

9 Months Ended

Oct. 02, 2018

Revenue From Contract With Customer [Abstract]

Gift Card Liability and Loyalty Program Included in Accrued Expenses on Consolidated Balance Sheets

The liability related to our gift card and loyalty program, included in accrued expenses, on our Consolidated Balance Sheets is as follows (in thousands):

	October 2, 2018		January 2, 2018
Gift card liability	$	9,978	$	14,955
Deferred loyalty revenue (post-adoption of ASU 2016-10)	$	10,510	$	—
Estimated future loyalty costs (pre-adoption of ASU 2016-10)	$	—	$	3,080

Revenue Recognized on Consolidated Statements of Income for Redemption of Gift Cards and Loyalty Rewards Deferred

Revenue recognized on our Consolidated Statements of Income for the redemption of gift cards and loyalty rewards deferred at the beginning of each respective fiscal year is as follows (in thousands):

	For the Thirteen Weeks Ended				For the Thirty-Nine Weeks Ended
	October 2, 2018		October 3, 2017		October 2, 2018		October 3, 2017
Revenue recognized from gift card liability	$	1,167	$	695	$	8,853	$	6,812	(1)
Revenue recognized from customer loyalty program	$	1,229	$	—	$	6,282	$	—	(2)

(1) Prior to the adoption of ASU 2016-10, gift card breakage was recorded as other income and included within “Other (expense) income, net” on our Consolidated Statements of Income and therefore not recognized as revenue.

(2) Prior to the adoption of ASU 2016-10, loyalty rewards were recorded as marketing expense and included in “Occupancy and operating” on our Consolidated Statements of Income.