Other Liabilities, Long-Term (Notes)

9 Months Ended

Oct. 03, 2021

Other Liabilities, Noncurrent [Abstract]

Other Liabilities Disclosure [Text Block]

Other Liabilities, Long-Term

Other liabilities, long-term, at October 3, 2021 and January 3, 2021 consisted of the following:

	October 3, 2021		January 3, 2021
Accrued occupancy costs	$	1,819	$	2,394
Accrued workers’ compensation and general liability claims	5,017		5,499
Interest rate swap (Note 7)	2,171		6,062
Deferred compensation	4,643		4,419
Deferred federal payroll taxes	10,808		10,808
Lease finance obligations	1,187		1,191
Other	300		290
	$	25,945	$	30,663

On March 27, 2020, the United States enacted the Coronavirus Aid, Relief and Economic Security Act (as amended, the “CARES Act”) as a response to the economic uncertainty resulting from COVID-19. The CARES Act provided for deferred payment of the employer portion of social security taxes through the end of 2020, with 50% of the deferred amount due December 31, 2021 and the remaining 50% due December 31, 2022. In 2020, the Company deferred $21.6 million related to this provision. As of both October 3, 2021 and January 3, 2021, $10.8 million was recorded in accrued payroll, related taxes and benefits and $10.8 million was recorded in other liabilities, long-term in the condensed consolidated balance sheets.