Other Accrued Liabilities and Other Non-current Liabilities

8 Months Ended

Sep. 08, 2020

Other Liabilities Disclosure [Abstract]

Other Accrued Liabilities and Other Non-current Liabilities

Other Accrued Liabilities and Other Non-current Liabilities

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

	September 8, 2020		December 31, 2019
Employee compensation and related items	$	15,212	$	10,008
Accrued income tax	6,575		1,605
Accrued insurance	5,389		5,900
Accrued sales tax	4,475		4,099
Accrued advertising	3,249		1,345
Accrued real property tax	2,708		1,652
Accrued rent and related items	1,451		1,382
Deferred gift card income	1,218		1,585
Accrued property and equipment purchases	915		3,190
Restaurant closure liabilities	198		129
Other	4,300		3,682
	$	45,690	$	34,577

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

	September 8, 2020		December 31, 2019
Insurance reserves	$	8,325	$	8,110
Deferred development and initial franchise fees	4,510		4,241
Sublease liabilities	1,409		1,223
Deferred gift card income	733		1,474
Restaurant closure liability	253		308
Unearned trade discount, non-current	128		320
Other	916		925
	$	16,274	$	16,601