OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 27, 2020	Dec. 29, 2019
Other current liabilities
Gift cards payable	$ 5,722	$ 2,360
Sales tax payable	1,195	584
Accrued interest	58	30
Other accrued expenses	1,028	1,476
Accrued Utilities, Current	313	374
Deferred franchise fees	151	151
Other current liabilities	$ 8,467	$ 4,975

Carrying value as of the balance sheet date of the liability for outstanding gift cards net of estimated breakage.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for utilities, such as electrical power, heating oil, natural gas, and water. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.

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Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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