Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Schedule of accrued liabilities

Accrued expenses and other current liabilities are comprised of the following:

(in thousands)	December 31, 2019		January 1, 2019 *
Accrued payroll and related liabilities	$	4,999	$	5,146
Accrued bonus and commissions	448		342
Accrued insurance liabilities	1,543		1,060
Accrued job costs	8,563		10,783
Bank overdraft	—		1,334
Legal settlements	—		32,578
Assurance-type warranty liabilities	2,886		2,400
Other accrued liabilities	1,606		2,558
Total	$	20,045	$	56,201

Reconciliation of accrued warranties

Our reconciliation of assurance-type warranties are as follows:

(in thousands)	December 31, 2019			January 1, 2019 *
Balance at the beginning of the period	$	2,400		$	2,584
Accruals for warranties issued	272			436
Accruals related to pre-existing warranties (including changes in estimates)	1,691			465
Settlements made	(1,477		)	(1,085		)
Balance at the end of the period	$	2,886		$	2,400