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Other Non-Current Liabilities
9 Months Ended
Oct. 01, 2022
Other Liabilities, Long Term [Abstract]  
Other Non-Current Liabilities
16. Other Non-Current Liabilities
Other non-current liabilities consist of the following:
(in millions)October 1,
2022
January 1,
2022
Lessee non-current lease liabilities$54.5 $26.3 
Deferred revenue, non-current22.7 5.2 
Unrecognized tax benefits17.5 14.9 
Income tax payable, non-current12.7 17.0 
Retirement allowance10.9 — 
Indirect tax payable, non-current7.5 — 
Other0.1 0.6 
     Total other non-current liabilities$125.9 $64.0 
Unrecognized tax benefits relate to the Company’s long-term portion of tax liability associated with uncertain tax positions. Authoritative guidance prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. See Note 23, “Income Taxes”, to these condensed consolidated financial statements for further details.