Accrued Expenses

12 Months Ended

Dec. 31, 2012

Accrued Expenses

Accrued Expenses

7. Accrued Expenses

        Accrued expenses consist of the following:

	December 31, 2012		January 2, 2012
	(in thousands)
Payroll and related benefits and taxes	$	2,133	$	2,177
Unredeemed gift cards/certificates		1,773		1,680
Insurance		1,539		1,389
Utilities		979		995
Taxes other than income taxes		665		816
Rent		532		569
Professional and legal		397		537
Deferred credits		370		420
Advertising		179		260
Other		880		890
Total accrued expenses	$	9,447	$	9,733