Supplemental Financial Information

12 Months Ended

Dec. 28, 2021

Supplemental Financial Information [Abstract]

Supplemental Financial Information

Supplemental Financial Information

Accounts receivable consist of the following (in thousands):

	2021		2020
Delivery program receivables	$	1,467	$	1,268
Vendor rebate receivables	695		641
Insurance receivable	—		74
Franchise receivables	644		564
Other receivables	1,152		881
Accounts receivable	$	3,958	$	3,428

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

	2021		2020
Prepaid occupancy related costs	$	73	$	884
Prepaid insurance	853		744
Current assets held for sale	3,514		—
Prepaid expenses	2,272		1,092
Other current assets	125		39
Prepaid expenses and other assets	$	6,837	$	2,759

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

	2021		2020
Leasehold improvements	$	197,722	$	199,782
Furniture, fixtures and equipment	140,698		132,756
Construction in progress	6,306		1,713
	344,726		334,251
Accumulated depreciation and amortization	(225,450)		(211,334)
Property and equipment, net	$	119,276	$	122,917

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

	2021		2020
Accrued payroll and related liabilities	$	9,851	$	6,812
Accrued bonus	5,078		2,364
Insurance liabilities	3,671		3,700
Accrued payroll and benefits	$	18,600	$	12,876

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

	2021		2020
Gift card liability	$	2,850	$	2,551
Occupancy related	1,615		1,322
Utilities	1,302		1,338
Current portion of finance lease liability	1,956		1,800
Liabilities held for sale	1,671		—
Accrued interest	271		375
Insurance liabilities	393		398
Other restaurant expense accruals	995		1,079
Other corporate expense accruals	2,738		2,769
Accrued expenses and other current liabilities	$	13,791	$	11,632

Assets and Liabilities Held for Sale

In November 2021, the Company entered into a definitive agreement to sell fifteen restaurants to a new franchisee (“Warner Sale”). In January 2022, the Company closed the Warner Sale. The assets and liabilities associated with the Warner 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 28, 2021. In addition, the Company recorded a $0.5 million write down of assets related to this transaction during the year ended December 28, 2021, 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):

	2021
Assets
Current assets, total	$	2,494
Operating lease assets	1,020
Current assets held for sale	3,514
Liabilities
Operating lease liabilities	1,671
Net assets held for sale	$	1,843