Other Accrued Expenses and Current Liabilities - Schedule of Other Accrued Expenses and Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 26, 2018	Dec. 27, 2017
Payables and Accruals [Abstract]
Accrued sales and property taxes	$ 5,422	$ 4,792
Gift card liability	2,026	2,319
Accrued legal and professional fees	3,474	1,544
Other	5,126	4,615
Total other accrued expenses and current liabilities	$ 16,048	$ 13,270

Carrying value as of the balance sheet date of the liability for outstanding gift cards. Retail customers purchase gift cards or gift certificates that can be redeemed at a later date for merchandise or services; those unredeemed represent a liability of the entity because the revenue is being deferred.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received.

+ References

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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