JanOne Inc. Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

3 Months Ended

Mar. 31, 2012

6. Accrued Expenses

Accrued expenses as of March 31, 2012 and December 31, 2011 consist of the following:

	March 31, 2012		December 31, 2011
Compensation and benefits	$	1,324	$	1,023
Accrued incentive and rebate checks	633		728
Accrued rent	1,305		1,336
Warranty expense	66		71
Accrued payables	655		408
Current portion of deferred gain on sale-leaseback of building	487		487
Deferred revenue	114		96
Other	619		304
	$	5,203	$	4,453