Other Accrued Expenses and Current Liabilities

12 Months Ended

Dec. 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):



	December 25, 2019		December 26, 2018
Accrued sales and property taxes	$	4,665	$	5,016
Accrued legal settlements and professional fees	16,901		38,639
Gift card liability	3,006		2,512
Deferred franchise and development fees	705		369
Other ⁽¹⁾	3,320		5,228
Total other accrued expenses and current liabilities	$	28,597	$	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,}^{these balances were netted with the ROU Asset for the respective operating lease. See “Change in accounting policies" in Note 2 and Note 5 for further details of the Company’s adoption of Topic 842.}