OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Other Liabilities
Deferred rent		$ 1,787
Deferred franchise fees	$ 1,165	1,791
Miscellaneous other liabilities	216	441
Asset retirement obligations	3	16
Accrual for uncertain tax position	6	10
Long-term lease reserve		254
Long-term deferred compensation	220	193
Other liabilities	$ 1,610	$ 4,492

Noncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent.

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-Publisher FASB
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Aggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements payable after one year (or the operating cycle, if longer).

+ References

No definition available.

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For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.

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Aggregated carrying amounts of obligations as of the balance sheet date, excluding long-term debt, incurred as part of the normal operations that are expected to be paid after one year or beyond the normal operating cycle, if longer. Alternate captions include Total Deferred Credits and Other Liabilities.

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Amount recognized for uncertainty in income taxes classified as noncurrent.

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Amount of expenses incurred but not yet paid classified as other, due after one year or the normal operating cycle, if longer.

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Carrying amount as of the balance sheet date of known and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid after one year or beyond the next operating cycle, if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.

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