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Accrued Liabilities
12 Months Ended
Dec. 30, 2023
Payables and Accruals [Abstract]  
Accrued Liabilities

8. Accrued Liabilities

Accrued liabilities consisted of the following as of:

 

 

 

December 30,

 

 

December 31,

 

 

 

2023

 

 

2022

 

Accrued liabilities

 

(in thousands)

 

Accrued payroll and benefits

 

$

18,834

 

 

$

34,741

 

Customer deposits, net of those classified within contract assets

 

 

17,125

 

 

 

33,387

 

Accrued federal and state income taxes

 

 

7,016

 

 

 

16,375

 

Accrued warranty

 

 

12,164

 

 

 

12,379

 

Contingent consideration, current

 

 

-

 

 

 

9,455

 

Accrued interest

 

 

6,332

 

 

 

6,594

 

Advance supplier consideration

 

 

2,594

 

 

 

2,808

 

Accrued health claims insurance payable

 

 

2,193

 

 

 

2,068

 

Other

 

 

6,932

 

 

 

7,427

 

 

 

 

 

 

 

 

Accrued liabilities

 

$

73,190

 

 

$

125,234

 

 

See Note 5 for a discussion of the estimated fair value of contingent consideration related to the Anlin Acquisition. Other accrued liabilities are comprised primarily of state sales taxes, property taxes and customer rebates.