Accrued Expenses

9 Months Ended

Sep. 28, 2019

Accrued Expenses

Accrued Expenses

5. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	September 28,		December 29,
	2019		2018
Compensation and related expenses	$	75,319	$	90,711
Income taxes payable		702		514
Commissions due to senior consultants		8,752		9,624
Direct project accruals		1,882		684
Accrued leasehold improvements		2,321		132
Other		5,581		6,568
Total	$	94,557	$	108,233

As of September  28, 2019 and December 29, 2018, approximately $59.9 million and $73.9 million, respectively, of accrued bonuses were included above in “Compensation and related expenses.”