(7) OTHER LIABILITIES Other liabilities consisted of the following at: | | | | | | | (in thousands) | | January 3, 2021 | | December 29, 2019 | Deferred rent | | $ | 133 | | $ | — | Deferred franchise fees | | | 806 | | | 1,165 | Miscellaneous other liabilities | | | 26 | | | 216 | Asset retirement obligations | | | — | | | 3 | Accrual for uncertain tax position | | | 2 | | | 6 | Long-term deferred compensation | | | 257 | | | 220 | Other liabilities | | $ | 1,224 | | $ | 1,610 |
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