Other Accrued Liabilities and Other Non-current Liabilities

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



	March 26, 2019		January 1, 2019
Employee compensation and related items	$	9,831	$	12,888
Accrued insurance	5,650		5,664
Accrued sales tax	3,733		3,952
Accrued property and equipment purchases	2,537		3,196
Accrued real property tax	2,324		1,420
Accrued advertising	2,184		1,578
Other	6,642		6,087
	$	32,901	$	34,785

At January 2, 2019, the first day of Fiscal 2019, the Company reclassified $0.4 million of current restaurant closure liabilities to operating lease right-of-use assets in connection with the adoption of Topic 842 (see Note 2 for more information).

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



	March 26, 2019		January 1, 2019
Insurance reserves	9,073		8,794
Deferred development and initial franchise fees	3,066		2,742
Deferred gift card income	962		1,290
Unearned trade discount, non-current	654		739
Unfavorable lease liabilities	—		11,975
Deferred rent liability	—		4,594
Restaurant closure liability	—		1,788
Other	1,641		930
	$	15,396	$	32,852

At January 2, 2019, the first day of Fiscal 2019, the Company reclassified $12.0 million of unfavorable lease liabilities, $4.6 million of deferred rent liabilities and $1.8 million of restaurant closure liabilities to the respective operating lease right-of-use assets in connection with the adoption of Topic 842 (see Note 2 for more information).