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Lessee ROU Assets and Lease Liabilities (Tables)

9 Months Ended

Sep. 26, 2020

Leases [Abstract]

Lessee Operating Lease Balance Sheet Classification

The balance sheet classifications for amounts related to the Company’s operating leases for which it is the lessee are as follows (in thousands):

			Balance sheet classification						September 26, 2020						December 28, 2019
Lessee ROU assets			Other non-current assets						$	26,825					$	19,137
Lessee current lease liabilities			Other current liabilities						4,957						4,653
Lessee non-current lease liabilities			Other non-current liabilities						23,600						15,834
Total operating lease liabilities									$	28,557					$	20,487

Lessee, Operating Lease, Liability, Maturity

As of September 26, 2020, estimated future operating lease payments for each of the following fiscal years were as follows (in thousands):

Fiscal year			Amount
2020 (balance of year)			$	1,372
2021			5,532
2022			4,417
2023			4,132
2024			3,175
Thereafter(1)			13,158
Total			31,786
Imputed interest			(3,229)
Present value			$	28,557

______________

⁽¹⁾     Includes optional renewal period for certain leases.

Lease, Cost

Lease costs consist of the following (in thousands):

			Three Months Ended																		Nine Months Ended
			September 26, 2020						September 28, 2019						September 26, 2020						September 28, 2019
Operating lease costs			$	1,776					$	1,717					$	5,188					$	5,170
Short-term lease costs			—						—						1						12
Sublease income			—						(52)						—						(156)
Total lease costs			$	1,776					$	1,665					$	5,189					$	5,026

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[Table Text Block] for Lessee Operating Lease Balance Sheet Classification [Table]

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980

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- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918701-209980

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