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Accrued Expenses
9 Months Ended
Sep. 29, 2018
Accrued Expenses  
Accrued Expenses

12. Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

 

 

 

 

 

    

September 29,

    

December 30,

 

 

2018

 

2017

Compensation and related expenses

 

$

67,616

 

$

80,105

Income taxes payable

 

 

661

 

 

153

Other

 

 

13,621

 

 

14,315

Total

 

$

81,898

 

$

94,573

 

As of September 29, 2018, and December 30, 2017, approximately $53.1 million and $63.8 million, respectively, of accrued bonuses were included above in “Compensation and related expenses”. Additionally, as of September 29, 2018, "Other" accrued expenses include $6.2 million of commissions due to senior consultants, $0.8 million of direct project accruals, $6.1 million of operating expense accruals and $0.5 million of accrued leasehold improvements. As of December 30, 2017, "Other" accrued expenses include $6.1 million of commissions due to senior consultants, $1.3 million of direct project accruals, $4.4 million of operating expense accruals and $2.5 million of accrued leasehold improvements.