OTHER ASSETS AND OTHER LIABILITIES

6 Months Ended

Jul. 23, 2011

OTHER ASSETS AND OTHER LIABILITIES [Abstract]

OTHER ASSETS AND OTHER LIABILITIES

NOTE 6  - OTHER ASSETS AND OTHER LIABILITIES

Included in Accrued expenses and other liabilities as of July 23, 2011, and February 5, 2011, is $3.1 million and $4.3 million, respectively, in accrued host commissions and $3.6 million and $3.7 million as of July 23, 2011, and February 5, 2011, respectively, related to accrued worker's compensation.

Included in both Other assets and Other liabilities is $7.5 million and $7.0 million, as of July 23, 2011, and February 5, 2011, respectively, related to worker's compensation insurance claims that exceed the deductible of the Company and that will be paid by the insurance carrier.  Since the Company is not released as primary obligor of the liability, it is included in both Other assets as a receivable from the insurance company and in Other liabilities as an insurance liability.