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Accrued Liabilities
12 Months Ended
Jan. 02, 2021
Payables And Accruals [Abstract]  
Accrued Liabilities

 

9. Accrued Liabilities

Accrued liabilities consisted of the following as of:

 

 

 

January 2,

 

 

December 28,

 

 

 

2021

 

 

2019

 

 

 

(in thousands)

 

Customer deposits

 

$

18,132

 

 

$

7,414

 

Accrued payroll and benefits

 

 

14,777

 

 

 

9,421

 

Accrued interest

 

 

10,415

 

 

 

9,021

 

Accrued warranty

 

 

6,474

 

 

 

5,258

 

Accrued federal and state income taxes

 

 

3,355

 

 

 

40

 

Advance supplier consideration

 

 

2,808

 

 

 

2,808

 

Accrued health claims insurance payable

 

 

994

 

 

 

1,301

 

Fair value of derivative financial instruments

 

 

52

 

 

 

510

 

Other

 

 

3,868

 

 

 

2,178

 

 

 

 

 

 

 

 

 

 

Accrued liabilities

 

$

60,875

 

 

$

37,951

 

 

Other accrued liabilities are comprised primarily of state sales taxes, property taxes and customer rebates. See Note 6 for a discussion of the net advance supplier consideration relating to the SA with Cardinal Glass Industries.