Accrued Expenses

6 Months Ended

Jul. 03, 2011

Accrued Expenses [Abstract]

Accrued Expenses

6. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	July 3, 2011		January 2, 2011
Accrued insurance	$	19,532	$	17,909
Accrued payroll	16,937		24,748
Performance units(1)	5,534		—
Sales and use tax payable	5,086		7,138
Property tax payable	3,608		3,739
Accrued rent	2,676		3,749
Other accrued expenses	14,479		14,431
Total accrued expenses	$	67,852	$	71,714

(1) Performance units were classified in other liabilities at January 2, 2011. See Note 10 for additional discussion.