Other Accrued Expenses and Current Liabilities

9 Months Ended

Sep. 25, 2019

Other Accrued Expenses and Current Liabilities

OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

Other accrued expenses and current liabilities consist of the following (in thousands):



	September 25, 2019		December 26, 2018
Accrued sales and property taxes	$	5,657	$	5,016
Gift card liability	2,322		2,512
Accrued legal settlements and professional fees	16,569		38,639
Other ⁽¹⁾	3,046		5,597
Total other accrued expenses and current liabilities	$	27,594	$	51,764

^{(1) The Company previously included the short-term portion deferred rent, tenant improvement allowance and lease escalation liabilities within “Other accrued expenses and current 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.}