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ACCRUED AND OTHER LIABILITIES
 3 Months Ended
Sep. 25, 2019
Accrued Liabilities and Other Liabilities [Abstract]  
Accrued and Other Liabilities
Other accrued liabilities consist of the following:
 
September 25,
2019
 
June 26,
2019
Property tax
$
25.1

 
$
17.3

Insurance
19.5

 
17.9

Dividends(1)
15.5

 
14.9

Sales tax
15.1

 
14.6

Interest
14.9

 
7.5

Current installments of finance leases
10.2

 
9.7

Deferred franchise and development fees (refer to Note 4 - Revenue Recognition)
1.4

 
1.4

Cyber security incident
0.5

 
0.8

Deferred sale leaseback gains(2)
—

 
19.3

Straight-line rent(2)
—

 
5.1

Landlord contributions(2)
—

 
2.7

Other(3)
22.4

 
29.9

 
$
124.6

 
$
141.1


(1) 
Dividends included the current dividend payable on shares outstanding and current dividends previously accrued related to restricted share awards that will vest in the next year. Other liabilities contains the dividends accrued related to restricted shares that will vest after one year period. Refer to Note 11 - Shareholders’ Deficit for further details.
(2) 
Straight-line rent, and Landlord contributions balances were reclassified to Operating lease assets upon the adoption of ASC 842 during the thirteen week period ended September 25, 2019. Additionally, upon ASC 842 adoption, the Deferred sale leaseback gains was eliminated as a cumulative effect adjustment to Retained earnings. Refer to Note 3 - Leases for further details.
(3) 
Other primarily consisted of accruals for utilities and services, banquet deposits for Maggiano’s events, certain exit-related lease accruals, rent-related expenses and other various accruals. During the thirteen week period ended September 25, 2019, accrual balances for certain exit-related lease accruals and rent-related expenses were reclassified to Operating lease assets upon the adoption of ASC 842 during the thirteen week period ended September 25, 2019. Refer to Note 3 - Leases for further details.
Other liabilities consist of the following:
 
September 25,
2019
 
June 26,
2019
Insurance
$
36.9

 
$
36.8

Deferred franchise and development fees (refer to Note 4 - Revenue Recognition)
11.9

 
14.8

Unrecognized tax benefits
2.2

 
2.1

Straight-line rent(1)
—

 
57.2

Landlord contributions(1)
—

 
32.9

Unfavorable leases(1)
—

 
2.8

Other
5.8

 
6.4

 
$
56.8

 
$
153.0

(1) 
Straight-line rent, Landlord contributions, and Unfavorable leases balances were reclassified to Operating lease assets upon the adoption of ASC 842 during the thirteen week period ended September 25, 2019. Refer to Note 3 - Leases for further details.