Other Current and Non-Current Liabilities

12 Months Ended

Dec. 30, 2017

Other Liabilities Disclosure [Abstract]

Other Current and Non-Current Liabilities

Other Current and Non-Current Liabilities

The following table shows the components of other current liabilities:

	December 30, 2017		December 31, 2016
	(In thousands)
Insurance reserves and retention	$	4,070	$	1,739
Short-term capital lease obligations	3,552		3,250
Property, sales, and other non-income taxes payable	3,226		3,239
401(k) match and other benefits	2,169		1,569
Current portion of deferred gain on sale-leaseback transactions	1,836		—
Accrued income taxes, interest, and other	1,307		2,295
Total	$	16,160	$	12,092

The following table shows the components of other non-current liabilities:

	December 30, 2017		December 31, 2016
	(In thousands)
Deferred gain on sale-leaseback transactions	$	10,485	$	—
Capital leases - real estate	7,940		—
Capital leases - logistics equipment	7,002		8,559
Multi-employer pension withdrawal liability	4,640		—
Insurance reserves and retention	4,109		4,792
Other	275		1,145
Total	$	34,451	$	14,496

In the first quarter of 2017, we entered into three sale and leaseback transactions. Our capital lease - real estate obligations arose from sale-leaseback transactions on distribution centers located in Tampa, Florida and Ft. Worth, Texas. As a result of these transactions, we recognized a capital lease asset and obligation originally totaling $8.0 million on these properties. The remaining sale-leaseback property located in Miami, Florida, was classified as an operating lease. We originally recognized a total deferred gain of $13.7 million on these three sale-leaseback transactions, which will be amortized over the life of the applicable lease in the case of the capital leases; or, in the case of the operating lease, will be amortized over the life of the applicable lease until our adoption of the new lease accounting standard, Accounting Standards Codification 842, “Leases” (“ASC 842”), at which time the remaining deferred gain will be reclassified as a increase to stockholders’ equity, in accordance with the transition guidance of ASC 842.

The asset for capital leases is located in “Property and Equipment: Buildings” on our Consolidated Balance Sheet. The liability for both the capital leases and deferred gain is located in “other current liabilities” (for the portion amortizing within the next twelve months) and “other non-current liabilities” (as presented in the tables, above) on our Consolidated Balance Sheet. See Note 13 for further information on our lease commitments.