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Adoption of ASC 842, "Leases" (Tables) | 9 Months Ended
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Sep. 29, 2019
Adoption of ASC 842, "Leases" |
Schedule of impacts of adoption of ASC 842 | ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The effects of the changes made to the Company’s Condensed Consolidated Balance Sheet as of December 31, 2018 for the adoption of Topic 842 is as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance at December 30, 2018 | ​ | Adjustments due to Topic 842 | ​ | ​ | ​ | Balance at December 31, 2018
Assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Prepaid expenses | $ | 30,376 | $ | (4,669) | ​ | (a) | $ | 25,707
Other assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating lease right-of-use assets | ​ | - | ​ | 161,027 | ​ | (b) | ​ | 161,027
Liabilities and stockholders' deficit | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current operating lease liabilities | ​ | - | ​ | 25,348 | ​ | (c) | ​ | 25,348
Long-term liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Long-term operating lease liabilities | ​ | - | ​ | 137,511 | ​ | (d) | ​ | 137,511
Other long-term liabilities | ​ | 79,324 | ​ | (6,501) | ​ | (e) | ​ | 72,823
​
(a) | Represents the amount of first quarter 2019 rents that were prepaid as of December 30, 2018 and reclassified to operating lease right-of-use assets
(b) | Represents the recognition of operating lease right-of-use assets, which are calculated as the initial operating lease liabilities, reduced by the year-end 2018 net carrying amounts of prepaid and deferred rent and tenant incentive liabilities
(c) | Represents the current portion of operating lease liabilities
(d) | Represents the recognition of operating lease liabilities, net of current portion
(e) | Represents the net carrying amount of deferred rent liabilities and tenant incentive liabilities, which have been reclassified to operating lease right-of-use assets
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