Supplemental Financial Information

12 Months Ended

Dec. 29, 2020

Supplemental Financial Information [Abstract]

Supplemental Financial Information

Supplemental Financial Information

Accounts receivable consist of the following (in thousands):

	2020		2019
Delivery program receivables	$	1,268	$	636
Vendor rebate receivables	641		788
Insurance receivable	74		744
Franchise receivables	564		527
Other receivables	881		808
Accounts receivable	$	3,428	$	3,503

Prepaid expenses and other assets consist of the following (in thousands):

	2020		2019
Prepaid occupancy related costs	$	884	$	834
Prepaid insurance	744		724
Other prepaid expenses	1,092		2,075
Other current assets	39		1,753
Prepaid expenses and other assets	$	2,759	$	5,386

Property and equipment, net, consist of the following (in thousands):

	2020		2019
Leasehold improvements	$	199,782	$	200,580
Furniture, fixtures and equipment	132,756		122,752
Construction in progress	1,713		2,890
	334,251		326,222
Accumulated depreciation and amortization	(211,334)		(197,355)
Property and equipment, net	$	122,917	$	128,867

Assets and Liabilities Held for Sale

In December 2019, the Company entered into a definitive agreement to sell nine restaurants to a franchisee (“RCRG Sale”). In January 2020, the Company closed the RCRG Sale. The assets and liabilities associated with the RCRG Sale have been recorded in “Prepaid expenses and other assets” and “Accrued expenses and other current liabilities” on the Consolidated Balance Sheets as of December 31, 2019. In addition, the Company recorded a $3.6 million write down of assets related to this transaction during the year ended December 31, 2019, included in "Restaurant impairments, closure costs and asset disposals" on the Consolidated Statements of Operations. The following table presents the carrying amounts of the major classes of assets and liabilities classified as held for sale (in thousands):

	2019
Assets
Current assets, total	$	339
Current operating lease assets	1,408
Current assets held for sale	1,747
Liabilities
Current operating lease liabilities	1,710
Net assets held for sale	$	37

Accrued payroll and benefits consist of the following (in thousands):

	2020		2019
Accrued payroll and related liabilities	$	6,812	$	6,364
Accrued bonus	2,364		3,505
Insurance liabilities	3,700		3,610
Accrued payroll and benefits	$	12,876	$	13,479

Accrued expenses and other current liabilities consist of the following (in thousands):

	2020		2019
Gift card liability	$	2,551	$	2,398
Occupancy related	1,322		1,458
Utilities	1,338		1,379
Deferred revenue	427		555
Current portion of finance lease liability	1,800		510
Other current liabilities	4,194		5,379
Accrued expenses and other current liabilities	$	11,632	$	11,679