Accrued and Other Liabilities

12 Months Ended

Jun. 29, 2011

Accrued and Other Liabilities

Accrued and Other Liabilities

6. ACCRUED AND OTHER LIABILITIES

Accrued liabilities consist of the following (in thousands):

	2011		2010
Payroll	$	91,935	$	79,159
Gift cards		79,837		78,505
Insurance		25,138		28,234
Sales tax		19,234		24,801
Property tax		15,844		17,423
Dividends		11,609		14,565
Other		43,768		57,853
	$	287,365	$	300,540

Other liabilities consist of the following (in thousands):

	2011		2010
Straight-line rent	$	55,180	$	52,241
Insurance		42,674		47,123
Landlord contributions		28,420		30,810
Unrecognized tax benefits		5,245		13,290
Other		5,966		5,504
	$	137,485	$	148,968