Other Accrued Liabilities and Other Non-current Liabilities

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



	September 10, 2019		January 1, 2019
Employee compensation and related items	$	11,020	$	12,888
Accrued insurance	5,495		5,664
Accrued sales tax	4,757		3,952
Accrued property and equipment purchases	3,696		3,196
Accrued advertising	3,042		1,578
Accrued real property tax	2,478		1,420
Other	7,798		6,087
	$	38,286	$	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):



	September 10, 2019		January 1, 2019
Insurance reserves	8,835		8,794
Deferred development and initial franchise fees	3,106		2,742
Deferred gift card income	677		1,290
Unearned trade discount, non-current	439		739
Unfavorable lease liabilities	—		11,975
Deferred rent liability	—		4,594
Restaurant closure liability	—		1,788
Other	1,574		930
	$	14,631	$	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).