OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Mar. 29, 2020	Dec. 29, 2019
Other Liabilities
Deferred rent	$ 30
Deferred franchise fees	817	$ 1,165
Miscellaneous other liabilities	169	216
Asset retirement obligations	3	3
Accrual for uncertain tax position	6	6
Long-term deferred compensation	220	220
Other liabilities	$ 1,245	$ 1,610

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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- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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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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-Publisher FASB
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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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No definition available.

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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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