Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

v3.21.2
Accrued Expenses
 6 Months Ended
Jun. 26, 2021
Payables and Accruals [Abstract]  
Accrued Expenses
6. Accrued Expenses
Accrued expenses are summarized as follows:
 
    
June 26,
     
December 26,
  
    
2021
     
2020
  
Sales tax payable
    $ 1,660,907      $ 1,324,696  
Interest payable
      2,100,101        4,832,590  
Contingent consideration payable—short term
      4,000,000        4,000,000  
Other accrued liabilities
      1,991,116        5,294,414  
Employee compensation
      6,409,603        6,090,304  
Customer deposits and allowances
      22,145,120        10,780,783  
Other
      10,051,132        4,841,840  
    
 
 
     
 
 
  
Total
   
$
48,357,979
     
$
37,164,627
  
    
 
 
     
 
 
  
Other accrued liabilities consist primarily of deferred transaction costs of $0 and $3,337,000 as of June 26, 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.