Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2020

Accrued Liabilities, Current [Abstract]

Accrued Expenses and Other Current Liabilities

3. Accrued Expenses and Other Current Liabilities

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

	December 31, 2020		December 26, 2019
Accrued incentive compensation	$	24,591	$	18,635
Sales returns and allowances (1)	22,266		15,437
Sales tax payable	21,824		14,304
Accrued construction in progress new stores	20,818		10,043
Insurance reserve incurred but not reported	13,511		9,399
Wages and payroll tax payable	22,349		8,328
Loyalty program liability	12,073		6,649
Other (1)	24,851		20,012
Accrued expenses and other current liabilities	$	162,283	$	102,807

(1) The liability for sales returns and allowances as of December 26, 2019 has been reclassified within this table from Other to Sales returns and allowances to conform to the current period presentation.