Accrued Expenses

12 Months Ended

Jan. 02, 2021

Payables And Accruals [Abstract]

Accrued Expenses

8. Accrued Expenses

The components of our accrued expenses are as follows (in thousands):

	FY 2020		FY 2019
	January 2, 2021		December 28, 2019
Customer deposits	$	802	$	775
Royalties payable		89		89
Sales and marketing expenses		116		100
Professional fees		125		147
Legal expenses		201		120
Accrued rent		169		—
Other accrued expenses		304		313
Total accrued expenses	$	1,806	$	1,544

In July 2020, the Company agreed with its landlord for its Mountain View, California operating facility to defer rent for six weeks in August and September 2020 totaling approximately $169 thousand without interest to be paid in equal monthly installments from September 2021 to February 2022.  In accordance with the “SEC Staff Q&A – Topic 842 and Topic 840: Accounting for lease concessions related to the effects of the COVID-19 pandemic”, the Company has accounted for this transaction as if no changes to the lease contract were made, and therefore not as a modification to the original lease.  As such, the Company has recorded the rent expense during the deferral period.