ACCRUED AND OTHER LIABILITIES

3 Months Ended

Mar. 24, 2021

Accrued Liabilities and Other Liabilities [Abstract]

Accrued And Other Liabilities Disclosure

Other accrued liabilities consist of the following:

	March 24, 2021		June 24, 2020
Insurance	$	22.6	$	20.7
Property tax	19.7		22.9
Sales tax	19.5		13.3
Current installments of finance leases	17.8		12.2
Interest	14.3		7.5
Utilities and services	8.5		8.3
Cyber security incident	3.4		3.4
State income tax payable	0.4		—
Other(1)	10.1		12.3
	$	116.3	$	100.6

(1)Other primarily consists of rent-related expenses, banquet deposits for Maggiano’s events, deferred franchise and development fees, charitable donations and other various accruals.

Other liabilities consist of the following:

	March 24, 2021		June 24, 2020
Insurance	$	34.6	$	33.7
Deferred payroll taxes(1)	27.2		12.9
Deferred franchise fees	10.8		11.6
Unrecognized tax benefits	2.1		2.1
Other	6.4		6.8
	$	81.1	$	67.1

(1)    Deferred payroll taxes consist of the second installment of the deferral of the employer portion of certain payroll related taxes as allowed under the CARES Act which is due on December 31, 2022. The first installment of $27.2 million, which is due on December 31, 2021, is recorded within Accrued payroll in the Consolidated Balance Sheets (Unaudited).