Accrued Liabilities

9 Months Ended

Sep. 25, 2021

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued Liabilities

The components of accrued liabilities as of September 25, 2021 and December 26, 2020 are as follows:

(in thousands)	September 25, 2021		December 26, 2020
Employee-related liabilities	$	80,034	$	50,689
Operating lease liability	8,649		6,811
Other non-income taxes	5,352		2,126
Professional services	3,375		3,321
Restructuring liability	3,075		4,195
Interest	2,598		4,517
Deferred revenue	867		2,959
Customer liability	740		3,858
Other	34,980		32,002
Total	$	139,670	$	110,478

Employee-related liabilities consist primarily of payroll, sales commissions, bonus, employee benefit accruals and workers’ compensation. Bonus accruals include amounts earned pursuant to the Company’s primary employee incentive compensation plans. Other accrued liabilities include miscellaneous operating accruals and other client-related liabilities.