Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

v3.21.2
Accrued Expenses
 9 Months Ended
Sep. 25, 2021
Payables and Accruals [Abstract]  
Accrued Expenses
6. Accrued Expenses
Accrued expenses are summarized as follows:
 
    
September 25,
     
December 26,
  
    
2021
     
2020
  
Sales tax payable
    $ 2,132,147      $ 1,324,696  
Interest payable
      6,576,691        4,832,590  
Contingent consideration payable - short term
      4,000,000        4,000,000  
Other accrued liabilities
      1,998,182        5,294,414  
Employee compensation
      10,088,860        6,090,304  
Customer deposits and allowances
      25,179,906        10,780,783  
Other
      12,234,149        4,841,840  
    
 
 
     
 
 
  
Total
   
$
62,209,935
     
$
37,164,627
  
    
 
 
     
 
 
  
Other accrued liabilities consist primarily of deferred transaction costs of $0 and $3,337,000 as of September 25, 2021 and December 26, 2020, respectively. Other consists primarily of property tax, freight accrual, Federal and State income taxes, legal, accounting and other professional fees.