Accrued Insurance Claims

For claims within its insurance program, the Company retains the risk of loss, up to certain limits, for matters related to automobile liability, general liability (including damages associated with underground facility locating services), workers’ compensation, and employee group health. With regard to losses occurring in fiscal 2015 through the 2018 transition period, the Company retains the risk of loss up to $1.0 million on a per occurrence basis for automobile liability, general liability, and workers’ compensation. These retention amounts are applicable to all of the states in which the Company operates, except with respect to workers’ compensation insurance in two states in which the Company participates in state-sponsored insurance funds. Aggregate stop-loss coverage for automobile liability, general liability, and workers’ compensation claims was $67.1 million for the six month policy period ending January 31, 2018, $103.7 million for fiscal 2017, and $84.6 million for fiscal 2016.

The Company is party to a stop-loss agreement for losses under its employee group health plan. For calendar years 2018, 2017, and 2016, the Company retains the risk of loss, on an annual basis, up to the first $400,000 of claims per participant, as well as an annual aggregate amount. With regard to losses occurring in calendar year 2015, the Company retained the risk of loss up to the first $250,000 of claims per participant, as well as an annual aggregate amount. Amounts for total accrued insurance claims and insurance recoveries/receivables is as follows (dollars in millions):



	January 27, 2018		July 29, 2017		July 30, 2016
Accrued insurance claims - current	$	53,890	$	39,909	$	36,844
Accrued insurance claims - non-current	59,385		62,007		52,835
Total accrued insurance claims	$	113,275	$	101,916	$	89,679

Insurance recoveries/receivables:
Current (included in Other current assets)	$	13,701	$	—	$	—
Non-current (included in Other assets)	6,722		9,243		5,714
Total insurance recoveries/receivables	$	20,423	$	9,243	$	5,714

The liability for total accrued insurance claims included incurred but not reported losses of approximately $53.3 million, $50.0 million, and $45.0 million as of January 27, 2018, July 29, 2017, and July 30, 2016, respectively.