Other Noncurrent Liabilities

12 Months Ended

Dec. 25, 2019

OTHER NONCURRENT LIABILITIES

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



	December 25, 2019		December 26, 2018
Deferred rent ⁽¹⁾	$	—	$	10,660
Deferred franchise and development fees	5,612		5,224
Other ⁽²⁾	67		4,140
Total other noncurrent liabilities	$	5,679	$	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 “Changes in accounting policies” in Note 2 and Note 5 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, these balances were netted with the ROU Asset for the respective operating lease. See “Changes in accounting policies” in Note 2 and Note 5 for further details of the Company’s adoption of Topic 842.}