OTHER LIABILITIES

Other Accrued Liabilities

A summary of other accrued liabilities as of December 31 follows:



	2017		2016
Accrued payroll and benefits	$	212.2	$	195.4
Accrued fees and taxes	129.7		131.2
Insurance reserves, current portion	144.8		143.9
Ceded insurance reserves, current portion	23.1		15.0
Accrued dividends	114.4		108.6
Current tax liabilities	11.7		1.4
Commodity and fuel hedge liabilities	0.3		5.9
Accrued professional fees and legal settlement reserves	45.1		49.2
Other	126.9		74.4
Total	$	808.2	$	725.0

Other Long-Term Liabilities

A summary of other long-term liabilities as of December 31 follows:



	2017		2016
Deferred compensation plan	$	97.9	$	88.3
Pension and other post-retirement liabilities	7.0		6.7
Ceded insurance reserves	65.9		69.7
Withdrawal liability - multiemployer pension funds	12.6		11.7
Contingent consideration and acquisition holdbacks	71.3		66.0
Other	57.4		58.8
Total	$	312.1	$	301.2

Insurance Reserves

Our liabilities for unpaid and incurred but not reported claims as of December 31, 2017 and 2016 (which include claims for workers’ compensation, commercial general and auto liability, and employee-related health care benefits) were $420.2 million and $418.5 million, respectively, under our risk management program and are included in other accrued liabilities and insurance reserves, net of current portion, in our consolidated balance sheets. While the ultimate amount of claims incurred depends on future developments, we believe the recorded reserves are adequate to cover the future payment of claims; however, it is possible that these recorded reserves may not be adequate to cover the future payment of claims. Adjustments, if any, to estimates recorded resulting from ultimate claim payments will be reflected in our consolidated statements of income in the periods in which such adjustments are known.

The following table summarizes the activity in our insurance reserves for the years ended December 31:



	2017			2016			2015
Balance at beginning of year	$	418.5		$	405.8		$	416.6
Additions charged to expense	432.9			410.3			360.4
Payments	(448.0		)	(400.5		)	(373.1		)
Accretion expense	1.2			1.5			1.9
Premium written for third party risk assumed	29.6			23.4			—
Reclassified to ceded insurance reserves	(14.0		)	(22.0		)	—
Balance at end of year	420.2			418.5			405.8
Less: current portion	(144.8		)	(143.9		)	(127.7		)
Long-term portion	$	275.4		$	274.6		$	278.1