Accrued expenses consist of the following (in thousands): | | | | | | | | | September 27, | | December 28, | | | 2026 | | 2025 | VAT, sales and property taxes | | | 10,453 | | | 10,572 | Interest | | | 5,976 | | | 6,053 | Amounts due to landlords | | | 3,661 | | | 4,507 | New restaurant construction | | | 2,855 | | | 3,521 | Insurance | | | 3,997 | | | 4,130 | Legal, professional and other services | | | 1,472 | | | 2,196 | Lease termination | | | 662 | | | 462 | Income taxes | | | 440 | | | 449 | Other (1) | | | 13,603 | | | 14,466 | Total | | $ | 43,119 | | $ | 46,356 |
| (1) | Amount primarily relates to recurring restaurant operating expenses. |
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