Annual report pursuant to Section 13 and 15(d)

Accrued Expenses

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Accrued Expenses
12 Months Ended
Jan. 01, 2022
Payables and Accruals [Abstract]  
Accrued Expenses Accrued Expenses
Accrued expenses are summarized as follows:
January 1, December 26,
2022 2020
Sales tax payable
$ 3,606  $ 1,325 
Interest payable
2,741  4,833 
Contingent consideration payable - short term
—  4,000 
Other accrued liabilities
1,766  5,511 
Employee compensation
13,857  6,703 
Customer deposits and allowances
24,555  10,781 
Income taxes
810  949 
Other 6,777  3,064 
Total $ 54,111  $ 37,165 
Other accrued liabilities consist primarily of deferred transaction costs of $3,337 as of December 26, 2020. Other as of January 1, 2022 and December 26, 2020 consists primarily of property tax, freight accrual, legal, accounting and other professional fee accruals.