Other Accrued Liabilities and Other Non-current Liabilities (Tables)

12 Months Ended

Jan. 03, 2017

Other Liabilities Disclosure [Abstract]

Summary of Other Accrued Liabilities

A summary of other accrued liabilities follows (in thousands):

	Successor
	January 3, 2017		December 29, 2015
Employee compensation and related items	$	8,551	$	7,818
Accrued insurance	8,192		7,168
Accrued bonus	5,232		5,352
Accrued sales tax	3,916		3,604
Accrued advertising	1,657		999
Accrued real property tax	1,274		1,378
Restaurant closure liability	875		1,617
Other	6,956		4,961
	$	36,653	$	32,897

Summary of Other Non-current Liabilities

A summary of other non-current liabilities follows (in thousands):

	Successor
	January 3, 2017		December 29, 2015
Unfavorable lease liabilities	$	17,072	$	19,685
Insurance reserves	4,269		5,963
Restaurant closure liabilities	2,263		3,206
Deferred rent liability	1,676		731
Unearned trade discount, non-current	1,596		2,028
Deferred development and initial franchise fees	1,385		1,920
Deferred gift card income	1,182		2,217
Other	697		501
	$	30,140	$	36,251