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Components of Deferred Income Tax Asset (Liability) (Detail) - USD ($) $ in Thousands | Dec. 31, 2024 | Jan. 02, 2024
--- | --- | ---
Deferred income tax asset: |  |
Accrued expenses | $ 12,526 | $ 12,939
Other | 8,436 | 6,933
Deferred revenues | 23 |
Gift cards | 1,128 | 876
Stock-based compensation | 3,667 | 5,026
Operating lease liability | 111,254 | 116,527
Income tax credits | 74,826 | 67,596
Net operating losses | 4,831 | 5,085
State tax | 358 | 226
Gross deferred income tax asset | 217,049 | 215,208
Valuation allowance | (186) | (889)
Deferred income tax asset, net of valuation allowance | 216,863 | 214,319
Deferred income tax liability: |  |
Property and equipment | (51,516) | (55,269)
Intangible assets | (2,807) | (2,951)
Operating lease assets | (96,255) | (101,358)
Smallwares | (3,967) | (4,594)
Deferred income tax liability | (154,545) | (164,172)
Net deferred income tax asset | $ 62,318 | $ 50,147

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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482525/740-10-45-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482525/740-10-45-6 + Details
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