Other Accrued Liabilities and Other Non-Current Liabilities

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



	December 31, 2019		January 1, 2019
Employee compensation and related items	$	10,008	$	12,888
Accrued insurance	5,900		5,664
Accrued sales tax	4,099		3,952
Accrued property and equipment purchases	3,190		3,196
Accrued real property tax	1,652		1,420
Accrued gift cards	1,585		1,531
Accrued rent and related items	1,382		1,248
Accrued advertising	1,345		1,578
Restaurant closure liabilities	129		623
Other	5,287		2,685
	$	34,577	$	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):



	December 31, 2019		January 1, 2019
Unfavorable lease liabilities	$	—	$	11,975
Sublease liabilities	1,223		—
Insurance reserves	8,110		8,794
Deferred rent liability	—		4,594
Deferred development and initial franchise fees	4,241		2,742
Deferred gift card income	1,474		1,290
Unearned trade discount, non-current	320		739
Restaurant closure liabilities	308		1,788
Other	925		930
	$	16,601	$	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).