Note 9 – Deferred Costs

Deferred costs and future payment commitments for retail supply agreements are included in the following financial statement captions:


(In thousands)	May 30, 2014			February 28, 2014			May 31, 2013
Prepaid expenses and other	$	93,125		$	100,282		$	88,912
Other assets		420,358			428,090			328,063

Deferred cost assets		513,483			528,372			416,975
Other current liabilities		(81,154	)		(84,860	)		(63,378	)
Other liabilities		(144,762	)		(149,190	)		(91,359	)

Deferred cost liabilities		(225,916	)		(234,050	)		(154,737	)

Net deferred costs	$	287,567		$	294,322		$	262,238

The Corporation maintains an allowance for deferred costs related to supply agreements of $3.6 million, $4.1 million and $7.2 million at May 30, 2014, February 28, 2014 and May 31, 2013, respectively. This allowance is included in “Other assets” on the Consolidated Statement of Financial Position.