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SUPPLEMENTAL BALANCE SHEET INFORMATION
 6 Months Ended
Jun. 27, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SUPPLEMENTAL BALANCE SHEET INFORMATION SUPPLEMENTAL BALANCE SHEET INFORMATION
Accounts receivable allowance for credit losses
The activity related to the accounts receivable allowance for credit losses was as follows:
Twenty-six weeks ended
(in thousands)June 27,
2021		June 28,
2020
Beginning balance$2,921 $4,288 
Cumulative-effect adjustment (1)— 524 
Current period provision2,094 5,923 
Write-offs(1,176)(3,053)
Foreign currency translation4 (26)
Ending balance$3,843 $7,656 
(1)As a result of our adoption of the accounting standard for credit losses, we recognized a cumulative-effect adjustment to our accounts receivable allowance for credit losses of $0.5 million as of the beginning of the first quarter of 2020.
Prepaid expenses and other current assets
(in thousands)June 27,
2021		December 27,
2020
Prepaid software agreements$7,658 $8,643 
Other prepaid expenses7,320 8,631 
Other current assets9,461 8,863 
Prepaid expenses and other current assets$24,439 $26,137 

Accrued wages and benefits
(in thousands)June 27,
2021		December 27,
2020
Deferred employer payroll tax (1)$58,230 $55,420 
Other accrued wages and benefits78,445 67,237 
Accrued wages and benefits$136,675 $122,657 
(1)    On March 27, 2020, the U.S. government enacted the Coronavirus Aid, Relief and Economic Security Act, which among other things, provided employer payroll tax credits for wages paid to employees who were unable to work during the COVID-19 outbreak. Additionally, we were allowed to delay payments for the employer portion of social security taxes (6.2% of taxable wages) incurred between March 27, 2020 and December 31, 2020, for both our temporary associates and permanent employees. We anticipate the deferred amount will be paid by September 15, 2021.