Other Liabilities, Long-Term (Notes)

12 Months Ended

Dec. 29, 2019

Liabilities, Noncurrent [Abstract]

Other Liabilities Disclosure [Text Block]

Other Liabilities, Long-Term

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

	December 29, 2019		December 30, 2018
Deferred rent	$	—	$	16,610
Unfavorable leases, net	—		12,348
Lease incentives and accrued occupancy costs	8,523		3,074
Accrued workers’ compensation and general liability claims	5,370		4,398
Deferred compensation	3,902		3,610
Other	289		120
	$	18,084	$	40,160

Other accrued occupancy costs above include unamortized lease incentives for leases where no ROU asset balance remains.

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.