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

3 Months Ended

Mar. 24, 2020

Other Liabilities Disclosure [Abstract]

Summary of Other Accrued Liabilities

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

	March 24, 2020		December 31, 2019
Employee compensation and related items	$	8,569	$	10,008
Accrued insurance	5,923		5,900
Accrued state income tax	5,771		1,605
Accrued sales tax	5,249		4,099
Accrued advertising	3,210		1,345
Accrued property and equipment purchases	2,840		3,190
Accrued real property tax	2,475		1,652
Deferred gift card income	1,344		1,585
Accrued rent and related items	1,207		1,382
Restaurant closure liabilities	166		129
Other	4,396		3,682
	$	41,150	$	34,577

Summary of Other Non-current Liabilities

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

	March 24, 2020		December 31, 2019
Insurance reserves	7,816		8,110
Deferred development and initial franchise fees	4,286		4,241
Sublease liabilities	1,460		1,223
Deferred gift card income	985		1,474
Restaurant closure liability	279		308
Unearned trade discount, non-current	246		320
Other	932		925
	$	16,004	$	16,601