Other Accrued Liabilities and Other Non-current Liabilities

3 Months Ended

Mar. 28, 2017

Other Liabilities Disclosure [Abstract]

Other Accrued Liabilities and Other Non-current Liabilities

Other Accrued Liabilities and Other Non-current Liabilities

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

	March 28, 2017		January 3, 2017
Employee compensation and related items	$	8,733	$	8,551
Accrued insurance	8,484		8,192
Accrued sales tax	3,681		3,916
Accrued income tax	3,288		562
Accrued advertising	2,211		1,657
Accrued real property tax	1,911		1,274
Accrued bonus	1,307		5,232
Restaurant closure liability	579		875
Other	6,236		6,394
	$	36,430	$	36,653

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

	March 28, 2017		January 3, 2017
Unfavorable lease liabilities	$	17,149	$	17,072
Insurance reserves	4,080		4,269
Restaurant closure liability	2,289		2,263
Deferred rent liability	1,863		1,676
Deferred development and initial franchise fees	1,588		1,385
Unearned trade discount, non-current	1,499		1,596
Deferred gift card income	815		1,182
Other	728		697
	$	30,011	$	30,140