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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2022
Payables and Accruals [Abstract]  
Schedule of Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following at the dates indicated (in thousands):
December 31,
2022
January 1,
2022
Accrued freight and distribution costs$56,354 $54,723 
Product recall reserves94,807 — 
Contract liabilities7,702 20,761 
Customer discounts, allowances, and returns9,948 11,954 
Advertising and marketing11,547 14,688 
Warranty reserve9,996 10,276 
Accrued capital expenditures8951,616 
Interest payable941 88 
Other19,209 18,203 
Total accrued expenses and other current liabilities$211,399 $132,309