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ACCRUED AND OTHER LIABILITIES (Tables)
 12 Months Ended
Jun. 24, 2020
Accrued and other liabilities [Abstract]  
Other Accrued Liabilities
Other accrued liabilities consist of the following:
 
June 24, 2020
 
June 26, 2019
Property tax
$
22.9

 
$
17.3

Insurance
20.7

 
17.9

Sales tax
13.3

 
14.6

Current installments of finance leases
12.2

 
9.7

Interest
7.5

 
7.5

Cyber security incident
3.4

 
0.8

Dividends(1)
1.5

 
14.9

Deferred franchise and development fees
1.1

 
1.4

Deferred sale leaseback gains(2)
—

 
19.3

Straight-line rent(2)
—

 
5.1

Landlord contributions(2)
—

 
2.7

Other(3)
18.0

 
29.9

 
$
100.6

 
$
141.1


(1) 
Dividends included the current dividend payable on dividends previously accrued related to restricted share awards that will vest in the next year. Other liabilities contain the dividends accrued related to restricted shares that will vest after one year. No dividends were declared in the fourth quarter of fiscal 2020, refer to Note 15 - Shareholders’ Deficit for further details.
(2) 
Deferred sale leaseback gains at June 26, 2019 related to the current portion of the deferred gain on the sale leaseback transactions executed during the fiscal 2019. Upon the adoption of ASC 842, in fiscal 2020, the Deferred sale leaseback gains were eliminated as a cumulative effect adjustment to Retained earnings. Additionally, Straight-line rent and Landlord contributions balances were reclassified as a decrease to Operating lease assets upon the adoption of ASC 842. Refer to Note 4 - Leases for further details.
(3) 
Other primarily consisted of accruals for utilities and services, banquet deposits for Maggiano’s events, rent-related expenses, charitable donations, certain exit-related lease accruals and other various accruals. Accrual balances for certain exit-related lease accruals and rent-related expenses were reclassified as a decrease to Operating lease assets upon the adoption of ASC 842. Refer to Note 4 - Leases for further details.
Other Liabilities
Other liabilities consist of the following:
 
June 24, 2020
 
June 26, 2019
Insurance
$
33.7

 
$
36.8

Deferred payroll taxes(1)
12.9

 
—

Deferred franchise fees
11.6

 
14.8

Unrecognized tax benefits
2.1

 
2.1

Straight-line rent(2)
—

 
57.2

Landlord contributions(2)
—

 
32.9

Unfavorable leases(2)
—

 
2.8

Other
6.8

 
6.4

 
$
67.1

 
$
153.0


(1) 
Deferred payroll taxes related to the fiscal 2020 deferment of the employer portion of certain social security taxes as allowed by the CARES Act. Refer to Note 9 - Income Taxes for more information.
(2) 
Straight-line rent, Landlord contributions and Unfavorable leases balances were reclassified as a decrease to Operating lease assets upon the adoption of ASC 842. Refer to Note 4 - Leases for more details.