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Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities

7. Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities

Accrued payroll and payroll-related liabilities consist of the following at December 31, 2023 and December 25, 2022 (in thousands):

			December 31, 2023						December 25, 2022
Payroll and payroll-related taxes			$	9,484					$	15,799
Workers compensation insurance			4,363						4,816
Corporate and restaurant incentive compensation			9,617						4,101
Accrued vacation			6,528						5,920
Other			2,532						3,030
Accrued payroll and payroll-related liabilities			$	32,524					$	33,666

Accrued liabilities and other current liabilities consist of the following at December 31, 2023 and December 25, 2022 (in thousands):

			December 31, 2023						December 25, 2022
CARES Act deferred payroll tax			$	—					$	8,780
State and city sales tax payable			7,830						7,201
Real estate, personal property, state income, and other taxes payable			7,067						6,327
General liability insurance			6,204						5,815
Utilities			2,929						2,421
Legal			8,740						7,736
Accrued interest			1,657						1,195
Accrued marketing			3,650						722
Current portion of finance lease liabilities			939						1,094
Accrued severance			184						2,505
Other			7,001						5,702
Accrued liabilities and other current liabilities			$	46,201					$	49,498

Accrued severance represents one-time termination benefits primarily related to changes in leadership positions as a result of our strategic pivot under the North Star plan and a related reduction in force and are accounted for in accordance with ASC Topic 420, Exit or Disposal Cost Obligations. The Company incurred a cumulative total of $5.1 million in one-time termination benefits in Other charges in the Consolidated Statements of Operations and Comprehensive Loss, which is comprised of $2.1 million and $3.0 million recognized during 2023 and 2022, respectively. One-time termination benefits activity for the years ended December 25, 2022 and December 31, 2023, respectively is as follows:

			Termination Benefits
Balance as of December 26, 2021			$	—
Charges			2,955
Cash Payments			(450)
Balance as of December 25, 2022			$	2,505
Charges			2,077
Cash Payments			(4,398)
Balance as of December 31, 2023			$	184

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- Definition

The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a),20,24)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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- References

No definition available.

+ Details

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