Annual report pursuant to Section 13 and 15(d)

Accrued Liabilities

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Accrued Liabilities
 12 Months Ended
Dec. 25, 2016
Payables and Accruals [Abstract]  
Accrued Liabilities
Accrued Liabilities
The major classes of accrued liabilities at December 25, 2016 and December 27, 2015 are summarized as follows:
 
December 25, 2016
 
December 27, 2015
Accrued compensation and related benefits
$
7,572

 
$
8,080

Other accruals
3,061

 
2,778

Sales and use tax
2,200

 
2,084

Accrued closure costs
1,659

 
—

Property tax
1,191

 
1,274

Deferred gift card revenue
2,074

 
1,645

Total accrued liabilities
$
17,757

 
$
15,861

In fiscal 2016, we separately disclosed our Income tax receivable on the consolidated balance sheet.  To conform to the current year presentation, we reclassified the prior year balance that was previously combined in Accrued liabilities.