Accrued liabilities consist of the following (in thousands):
| December 29, 2013 | December 30, 2012 | |||||||
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Accrued payroll and related expenses |
$ | 21,499 | $ | 16,521 | ||||
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Accrued royalties |
9,169 | 9,001 | ||||||
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Accrued sales and use tax |
4,727 | 2,022 | ||||||
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Accrued agent commissions |
4,554 | 5,266 | ||||||
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Other accrued liabilities |
10,765 | 11,599 | ||||||
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| $ | 50,714 | $ | 44,410 | |||||
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