Accrued Liabilities

12 Months Ended

Jan. 01, 2022

Payables and Accruals [Abstract]

Accrued Liabilities

9. Accrued Liabilities

Accrued liabilities consisted of the following as of:

	January 1,		January 2,
	2022		2021
	(in thousands)
Customer deposits	$	36,982	$	18,132
Accrued payroll and benefits		15,765		14,777
Accrued warranty		11,783		6,474
Accrued interest		6,857		10,415
Estimated fair value of contingent consideration, current		2,921		-
Advance supplier consideration		2,808		2,808
Accrued health claims insurance payable		2,283		994
Accrued federal and state income taxes		-		3,355
Fair value of derivative financial instruments		-		52
Other		3,261		3,868
Accrued liabilities	$	82,660	$	60,875

See Note 5 for a discussion of the estimated fair value of contingent consideration related to the Anlin Acquisition. Of the total currently estimated fair value of contingent consideration of $5.9 million, $2.9 million is classified as a current liability within accrued liabilities in the accompanying consolidated balance sheet as of January 1, 2022, with the remaining $3.0 million classified as a non-current liability within other liabilities. See Note 6 for a discussion of the net advance supplier consideration relating to the SA with Cardinal Glass Industries. Other accrued liabilities are comprised primarily of state sales taxes, property taxes and customer rebates.