Accrued Liabilities

6 Months Ended

Jul. 02, 2022

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued Liabilities

The components of accrued liabilities as of July 2, 2022 and January 1, 2022 are as follows:

(in thousands)	July 2, 2022		January 1, 2022
Employee-related liabilities	$	64,857	$	92,018
Professional services	12,008		4,299
Operating lease liability	9,177		9,018
Other non-income taxes	6,492		4,280
Interest	4,197		4,402
Restructuring liability	3,020		2,944
Current post-retirement benefits liability	1,248		1,248
Deferred revenue	686		1,105
Other	35,692		40,375
Total	$	137,377	$	159,689

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.