Other Noncurrent Liabilities

6 Months Ended

Jun. 26, 2019

Other Liabilities, Noncurrent [Abstract]

OTHER NONCURRENT LIABILITIES

Other noncurrent liabilities consist of the following (in thousands):



	June 26, 2019		December 26, 2018
Deferred rent ⁽¹⁾	$	—	$	10,660
Deferred franchise and development fees	5,775		5,224
Other ⁽²⁾	67		4,140
Total other noncurrent liabilities	$	5,842	$	20,024

^{(1) In accordance with the Company’s adoption of Topic 842 “Leases” all deferred rent balances are now included with in the Company’s ROU Asset. Refer to “Change in accounting policies” in Note 1 and Note 11 “Leases” for further details of the Company’s adoption of Topic 842.}

^{(2) The Company previously included the non-current portion tenant improvement allowance and lease escalation liabilities within “Other noncurrent} ^{liabilities.” Upon its adoption of Topic 842 “Leases,” these balances were netted with the ROU Asset for the respective operating lease. See “Change in accounting policies” in Note 1 and Note 11 “Leases” for further details of the Company’s adoption of Topic 842.}