Other Liabilities, Long-Term

12 Months Ended

Dec. 30, 2012

Other Liabilities, Noncurrent [Abstract]

Other Liabilities Disclosure [Text Block]

. Other Liabilities, Long-Term

Other liabilities, long-term, at December 30, 2012 and January 1, 2012 consisted of the following:

	December 30, 2012		January 1, 2012
Accrued occupancy costs	$	5,591	$	14,296
Accrued workers’ compensation and general liability claims	2,025		3,208
Deferred compensation	282		965
Obligation to BKC for right of first refusal	2,393		—
Other	2,282		3,198
	$	12,573	$	21,667

Accrued occupancy costs include obligations pertaining to contingent rent, and accruals to expense operating lease rental payments on a straight-line basis over the lease term, and at January 1, 2012, obligations pertaining to closed restaurant locations.

The following table presents the activity in the accrual for closed restaurant locations, of which $1.1 million was included in long-term accrued occupancy costs above as of January 1, 2012, with the remainder in other current liabilities. The exit cost reserve pertained solely to Fiesta restaurants, and as such the liability was included in the Spin-off discussed in Note 3.

	January 1, 2012
Balance, January 2, 2011	$	1,665
Provisions for restaurant closures	800
Changes in estimates of accrued costs	649
Payments, net	(1,021		)
Other adjustments	153
Balance, January 1, 2012	$	2,246