notes to the Consolidated Financial Statements (cont’d) The Company’s trade accounts receivable aging based on the invoice date is as follows:  0–30 days  31–60 days  over 60 days At December 31, 2011  95%  5%  0% At January 1, 2011  93%  6%  1% At January 3, 2010  89%  10%  1% For the fifty-two weeks ended December 31, 2011, the Company has recognized $110.2 million (January 1, 2011: $87.1 million) of sales  from one customer that represents more than 10% of the Company’s total consolidated sales, which are equally split between the  Canadian and U.S. reportable operating segments in  note 19 .  10. ACCOUNTS PAyAblE AND ACCRUED lIAbIlITIES (Amounts in $000s) December 31, 2011 January 1, 2011  January 3, 2010 Trade accounts payable and accrued liabilities  $  86,286 $  43,770  $  38,099 Employee accruals, including incentives and vacation pay  17,962  11,764  10,401 Share-based payments  4,305   4,531 1,405  $  108,553 $  60,065 $  49,905  Trade accounts payable and accrued liabilities bear normal commercial credit terms, usually 30 days or less, and are non-interest  bearing. Employee accruals, including incentives, vacation pay and share-based payments, are non-interest bearing and settle within a fifty-two week period. For additional information relating to the Company’s accounts payable and accrued liabilities, see  note 22 . 11. PROVISIONS All provisions are considered current. The carrying amounts are analyzed as follows: (Amounts in $000s) Purchase commitment  Other  Total Carrying amount, January 3, 2010  $  747 $  676  $   1,423  New provisions added   –  880  880  Provisions utilized  (747)   (1,006)   (1,753) Carrying amount, January 1, 2011  $   – $   550 $   550  New provisions added   –  952  952  Provisions utilized   –  (827)   (827) Carrying amount, December 31, 2011 $   – $   675 $   675  The purchase commitment relates to the unfavourable portion of a supplier agreement with one supplier, which expired and was  settled in full in the fourth quarter of fiscal 2010. The amount recognized was based on estimated purchase levels for future periods.  As at January 3, 2010, the total liability consisted of $0.2 million for the Canadian Company portion and $0.5 million for the U.S.  Company portion.  The amounts recognized in other provisions include the Company’s coupon redemption costs, termination benefits ( note 14 ) and  miscellaneous other items. Employee incentives are included as other provisions in the first, second and third quarters of the year  only until the amounts can be estimated with certainty at the end of the fourth quarter. Provision amounts are usually settled within  6 months from initiation, depending on the procedures used for negotiating the claims, and are immaterial to the Company on an  individual basis. Management does not expect the outcome of any of the recorded amounts will give rise to any significant loss  beyond the amounts recognized at December 31, 2011. The Company is not eligible for any reimbursement by third parties in this  regard for these amounts. 77 AnnuAl RepoRt 2011