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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

 

$

 

 

$