Lease Commitments

12 Months Ended

Dec. 31, 2017

The Company leases certain facilities and equipment under operating leases having terms expiring at various dates through 2033.

Future minimum lease payments under operating leases as of December 31, 2017, which does not include $7.4 million in sublease income on the Company’s operating leases, are as follows (in millions):



Year	Operating Leases
2018	$	18.0
2019	19.5
2020	14.3
2021	11.4
2022	9.3
Thereafter	55.3
Total future minimum lease payments	$	127.8

Gross rent expense under operating leases for the years ended December 31, 2017, December 25, 2016, and December 27, 2015 was $21.5 million, $21.6 million, and $23.1 million, respectively. Total sublease income for the years ended December 31, 2017, December 25, 2016, and December 27, 2015, totaling $3.4 million, $3.3 million, and $3.3 million, respectively, has been netted against rent expense.

The Company’s accrual for excess facilities was $3.3 million and $4.0 million, as of December 31, 2017 and December 25, 2016, respectively. The accruals are included in other current liabilities and other long-term liabilities on the consolidated balance sheets. The Company estimates that the remaining accrual will be paid through 2020.

The accrual for excess facilities is as follows (in millions):



	Excess Facilities
Balance as of December 27, 2015	$	5.5
Adjustment of excess facility accrual	—
Cash payments	(1.5		)
Balance as of December 25, 2016	4.0
Adjustments of excess facility accruals	—
Cash payments	(0.7		)
Balance as of December 31, 2017	$	3.3

The lease on certain office facilities includes scheduled base rent increases over the term of the lease. The total amount of the base rent payments is being charged to expense on the straight-line method over the term of the lease. In addition to the base rent payment, the Company pays a monthly allocation of the building’s operating expenses. The Company has recorded deferred rent, included in accrued expenses and other long-term liabilities, of $3.3 million, and $3.9 million, at December 31, 2017 and December 25, 2016, respectively, to reflect the excess of rent expense over cash payments since inception of the respective leases.