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Accrued Expenses (Tables) | 12 Months Ended
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Dec. 27, 2020
Accrued Liabilities Current [Abstract] |
Summary of Accrued Expenses | Accrued expenses consisted of the following (in thousands):
|  | December 27, |  |  | December 29, |
|  | 2020 |  |  | 2019 |
Accrued labor and related expenses |  | $ | 7,313 |  |  | $ | 7,403 |
Accrued Restructuring |  |  | 1,489 |  |  |  | — |
Deferred gift card revenue |  |  | 1,868 |  |  |  | 1,415 |
Accrued occupancy expenses |  |  | 2,275 |  |  |  | 2,010 |
Accrued corporate and shop expenses |  |  | 3,095 |  |  |  | 1,859 |
Accrued utilities |  |  | 1,421 |  |  |  | 1,137 |
Accrued sales and use tax |  |  | 1,477 |  |  |  | 2,063 |
Accrued construction |  |  | 361 |  |  |  | 293 |
Accrued legal and professional fees |  |  | 90 |  |  |  | 716 |
Deferred revenue |  |  | 1,491 |  |  |  | 376 |
Accrued income tax |  |  | 69 |  |  |  | 171 |
Accrued other |  |  | 2,793 |  |  |  | 3,126 |
Total |  | $ | 23,742 |  |  | $ | 20,569 |
The Company incurs expenses associated with exit activity for certain signed lease agreements, which are recognized in general and administrative expenses.
Summary of Accrued Contract Termination Costs | Accrued contract termination costs consisted of the following (in thousands):
|  | December 27, |  |  | December 29, |
|  | 2020 |  |  | 2019 |
Accrued contract termination costs—beginning balance |  | $ | — |  |  | $ | 392 |
Contract termination costs incurred |  |  | 3,231 |  |  |  | 3,449 |
Contract termination costs settled and paid |  |  | (3,231 | ) |  |  | (3,841 | )
Accrued contract termination costs—ending balance |  | $ | — |  |  | $ | — |

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