Other Accrued Liabilities and Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2022

Other Liabilities Disclosure [Abstract]

Other Accrued Liabilities and Other Long-Term Liabilities

Note 12. Other Accrued Liabilities and Other Long-Term Liabilities

Other accrued liabilities consist of (amounts in thousands):

	December 31, 2022		January 1, 2022
Employee compensation	$	26,762	$	25,505
Employee vacation		16,058		15,782
Employee bonus		29,526		33,413
Fair value of derivative instruments		1,149		220
Self-insurance reserves		30,599		29,828
Bank overdraft		17,960		17,161
Accrued interest		7,127		7,202
Accrued taxes		11,970		7,557
Deferred payroll taxes under the CARES Act		—		16,354
Accrued legal costs		3,021		1,746
Accrued advertising		4,813		4,294
Accrued legal settlements		5,500		16,500
Accrued short term deferred income		3,893		4,040
Accrued utilities		6,861		6,741
Acquisition consideration adjustment		753		3,400
Collateral from counterparties for derivative positions		3,085		3,377
Multi-employer pension plan withdrawal liability		1,297		2,100
Repurchase obligations of distribution rights		432		4,743
Other		4,470		3,480
Total	$	175,276	$	203,443

In connection with an acquisition completed in Fiscal 2012, the company agreed to make the selling shareholders whole for certain taxes incurred by the stakeholders on the sale. In Fiscal 2021, there was a tax determination that the selling shareholders owed additional taxes of approximately $3.4 million, and the company recorded this cost in the selling, distribution, and administrative expenses line item of the Consolidated Statements of Income of Fiscal 2021. During Fiscal 2022, the company reached an agreement to settle this issue and made a partial payment in Fiscal 2022 and anticipates making the final payment in Fiscal 2023.

The repurchase of distribution rights is part of a legal settlement which requires a phased repurchase of approximately 75 distribution rights. The company commenced repurchasing the distribution rights during the second quarter of Fiscal 2022 and completed the repurchases during the first quarter of Fiscal 2023. See Note 22, Commitments and Contingencies, for details on this settlement.

In the second quarter of Fiscal 2022, the company committed to a plan to outsource its aviation services and recorded severance and lease termination charges totaling $1.7 million. In the fourth quarter of Fiscal 2022, the company completed the lease buyouts and subsequent sale of two aircrafts and recorded gains on these sales totaling $6.1 million. These amounts are reflected in the selling, distribution, and administrative expenses line item of the Consolidated Statements of Income. Lease termination costs were paid in the second quarter of Fiscal 2022 and the severance payments were completed in early January 2023.

Other long-term liabilities consist of (amounts in thousands):

	December 31, 2022		January 1, 2022
Deferred income	$	11,235	$	15,676
Deferred compensation		23,675		20,188
Other deferred credits		382		720
Other		406		1,375
Total	$	35,698	$	37,959