Other Liabilities, Long-Term (Notes)

9 Months Ended

Sep. 29, 2019

Other Liabilities, Noncurrent [Abstract]

Other Liabilities Disclosure [Text Block]

Other Liabilities, Long-Term

Other liabilities, long-term, at September 29, 2019 and December 30, 2018 consisted of the following:

	September 29, 2019		December 30, 2018
Deferred rent	$	—	$	16,610
Unfavorable leases, net	—		12,348
Accrued occupancy costs	860		3,074
Accrued workers’ compensation and general liability claims	5,495		4,398
Deferred compensation	3,941		3,610
Other	290		120
	$	10,586	$	40,160

In accordance with the adoption of ASC 842, as of December 31, 2018, the first day of fiscal 2019, unamortized unfavorable leases of $12.3 million, deferred rent balances of $16.6 million and unamortized lease incentives (included in accrued occupancy costs) of $2.6 million were reclassified to be included in the beginning balance of operating right-of-use assets.