Other Accrued Liabilities and Other Non-current Liabilities

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



	June 18, 2019		January 1, 2019
Employee compensation and related items	$	10,746	$	12,888
Accrued sales tax	5,654		3,952
Accrued insurance	5,412		5,664
Accrued property and equipment purchases	4,177		3,196
Accrued advertising	2,079		1,578
Accrued real property tax	1,651		1,420
Other	5,375		6,087
	$	35,094	$	34,785

On 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):



	June 18, 2019		January 1, 2019
Insurance reserves	9,190		8,794
Deferred development and initial franchise fees	3,164		2,742
Deferred gift card income	798		1,290
Unearned trade discount, non-current	549		739
Unfavorable lease liabilities	—		11,975
Deferred rent liability	—		4,594
Restaurant closure liability	24		1,788
Other	1,611		930
	$	15,336	$	32,852

On 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).