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Components of Deferred Income Tax Asset (Liability) (Detail) - USD ($) $ in Thousands | Jan. 03, 2023 | Dec. 28, 2021
--- | --- | ---
Deferred income tax asset: |  |
Accrued expenses | $ 11,887 | $ 11,803
Other | 3,192 | 5,305
Deferred revenues | 28 | 28
Stock-based compensation | 4,596 | 4,123
Operating lease liability | 122,982 | 123,544
Income tax credits | 56,780 | 41,826
Net operating losses | 7,347 | 5,569
State tax | 80 | 72
Gross deferred income tax asset | 206,892 | 192,270
Valuation allowance | (1,151) | (586)
Deferred income tax asset, net of valuation allowance | 205,741 | 191,684
Deferred income tax liability: |  |
Property and equipment | (51,659) | (52,371)
Intangible assets | (2,895) | (1,646)
Operating lease assets | (108,307) | (108,333)
Smallwares | (4,568) | (4,432)
Deferred income tax liability | (167,429) | (166,782)
Net deferred income tax asset | $ 38,312 | $ 24,902

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