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

8 Months Ended

Sep. 12, 2017

Other Liabilities Disclosure [Abstract]

Summary of Other Accrued Liabilities

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

	September 12, 2017		January 3, 2017
Employee compensation and related items	$	11,983	$	13,783
Accrued insurance	8,213		8,192
Accrued sales tax	4,758		3,916
Accrued advertising	2,173		1,657
Accrued income tax	2,167		562
Accrued real property tax	1,946		1,274
Restaurant closure liability	435		875
Other	7,390		6,394
	$	39,065	$	36,653

Summary of Other Non-current Liabilities

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

	September 12, 2017		January 3, 2017
Unfavorable lease liabilities	$	15,249	$	17,072
Insurance reserves	4,859		4,269
Deferred rent liability	2,389		1,676
Restaurant closure liability	2,271		2,263
Deferred development and initial franchise fees	1,402		1,385
Unearned trade discount, non-current	1,284		1,596
Deferred gift card income	565		1,182
Other	3,039		697
	$	31,058	$	30,140