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Supplemental Financial Information
9 Months Ended
Sep. 28, 2021
Supplemental Financial Information [Abstract]  
Supplemental Financial Information Supplemental Financial Information
Accounts receivable consist of the following (in thousands):
September 28,
2021
December 29,
2020
Delivery program receivables$1,592 $1,268 
Insurance receivable— 74 
Vendor rebate receivables752 641 
Franchise receivables715 564 
Other receivables793 881 
Accounts receivable$3,852 $3,428 

Prepaid expenses and other assets consist of the following (in thousands):
September 28,
2021
December 29,
2020
Prepaid insurance$1,347 $744 
Prepaid occupancy related costs60 884 
Other prepaid expenses3,162 1,092 
Other current assets117 39 
Prepaid expenses and other assets$4,686 $2,759 

Property and equipment, net, consists of the following (in thousands):
September 28,
2021
December 29,
2020
Leasehold improvements$200,574 $199,782 
Furniture, fixtures and equipment137,311 132,756 
Construction in progress9,195 1,713 
347,080 334,251 
Accumulated depreciation and amortization(225,489)(211,334)
Property and equipment, net$121,591 $122,917 
Accrued payroll and benefits consist of the following (in thousands):
September 28,
2021
December 29,
2020
Accrued payroll and related liabilities$6,243 $6,812 
Accrued bonus5,474 2,364 
Insurance liabilities3,452 3,700 
Accrued payroll and benefits$15,169 $12,876 

Accrued expenses and other current liabilities consist of the following (in thousands):
September 28,
2021
December 29,
2020
Gift card liability$2,189 $2,551 
Occupancy related2,109 1,322 
Utilities1,412 1,338 
Current portion of finance lease liability1,957 1,800 
Accrued interest316 375 
Insurance liabilities404 398 
Other restaurant expense accruals1,170 1,079 
Other corporate expense accruals2,884 2,769 
Accrued expenses and other current liabilities$12,441 $11,632