Accrued Expenses

9 Months Ended

Oct. 02, 2011

Accrued Expenses [Abstract]

Accrued Expenses

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	October 2, 2011		January 2, 2011
Accrued payroll	$	21,725	$	24,748
Accrued insurance	19,367		17,909
Sales and use tax payable	5,459		7,138
Accrued rent	3,231		3,749
Property tax payable	2,885		3,739
Cash-settled awards(1)	2,524		—
Performance units(1)	2,038		—
Other accrued expenses	14,760		14,431
Total accrued expenses	$	71,989	$	71,714

(1) Performance units and cash-settled awards that will vest in more than one year were classified in other liabilities at January 2, 2011. See Note 11 for additional discussion.