Accrued Liabilities

12 Months Ended

Dec. 30, 2017

Payables and Accruals [Abstract]

Accrued Liabilities

7. Accrued Liabilities

Accrued liabilities consisted of the following as of:

	December 30,		December 31,
	2017		2016
Accrued liabilities	(in thousands)
Accrued payroll and benefits	$	8,700	$	4,384
Accrued federal and state income taxes		6,497		—
Accrued warranty		4,443		4,494
Customer deposits		3,540		2,176
Accrued interest		1,029		1,660
Accrued health claims insurance payable		806		668
Net advance vendor consideration		517		—
Other		2,642		1,527
Accrued liabilities	$	28,174	$	14,909

Other accrued liabilities are comprised primarily of state sales taxes and customer rebates. See Note 4 for a discussion of the net advance vendor consideration relating to Cardinal Glass Industries as of December 30, 2017.