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

6 Months Ended

Jun. 18, 2019

Other Liabilities Disclosure [Abstract]

Summary of Other Accrued 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

Summary of Other Non-current Liabilities

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