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Accrued Expenses | 12 Months Ended
--- | ---
Dec. 27, 2020
Accrued Liabilities Current [Abstract] |
Accrued Expenses | (6) 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 |
(a) | The Company incurs expenses associated with exit activity for certain signed lease agreements, which are recognized in general and administrative expenses. 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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