Annual report pursuant to Section 13 and 15(d)

Accrued Expenses

v2.4.0.6
Accrued Expenses
 12 Months Ended
Dec. 31, 2011
Accrued Expenses  
Accrued Expenses

8.             Accrued Expenses

 

Accrued expenses as of December 31, 2011 and January 1, 2011 consist of the following:

 

 

 

December 31,
2011

 

January 1,
2011

 

Compensation and benefits

 

$

1,023

 

$

1,472

 

Accrued rebate and incentive checks

 

728

 

387

 

Accrued rent

 

1,336

 

1,423

 

Warranty expense

 

71

 

36

 

Accrued payables

 

408

 

445

 

Current portion of deferred gain on sale-leaseback of building

 

487

 

487

 

Deferred revenue

 

96

 

91

 

Other

 

304

 

430

 

 

 

$

4,453

 

$

4,771

 

 

In December 2010, we completed an evaluation of our liability for rebate and incentive checks and concluded that our estimated liability of $1,232 needed to be reduced by $845.  We recorded the adjustment to other income in the consolidated statements of comprehensive income.