ACCRUED EXPENSES AND OTHER LIABILITIES



	December 31, 2013				December 31, 2012
	Accrued Expenses		Non-Current Liabilities	Total	Accrued Expenses	Non-Current Liabilities	Total
	(In thousands)
Salaries and wages	$	106,281	—	106,281	86,776	—	86,776
Deferred compensation	2,505		31,896	34,401	1,630	24,918	26,548
Pension benefits	3,660		292,155	295,815	3,309	597,275	600,584
Other postretirement benefits	2,414		28,374	30,788	2,683	37,916	40,599
Insurance obligations ⁽¹⁾	125,835		186,700	312,535	133,459	178,714	312,173
Residual value guarantees	—		239	239	1,505	130	1,635
Accrued rent	4,373		3,372	7,745	9,244	9,405	18,649
Environmental liabilities	4,515		8,548	13,063	4,201	8,415	12,616
Asset retirement obligations	6,144		19,403	25,547	3,642	17,116	20,758
Operating taxes	94,188		—	94,188	91,419	—	91,419
Income taxes	2,623		62,569	65,192	8,288	57,590	65,878
Interest	33,654		—	33,654	35,798	—	35,798
Deposits, mainly from customers	55,854		6,239	62,093	51,671	6,236	57,907
Deferred revenue	15,123		—	15,123	21,557	—	21,557
Acquisition holdbacks	2,012		—	2,012	1,637	2,673	4,310
Other	37,156		15,566	52,722	48,888	8,544	57,432
Total	$	496,337	655,061	1,151,398	505,707	948,932	1,454,639

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(1) Insurance obligations are primarily comprised of self-insured claim liabilities.

We retain a portion of the accident risk under vehicle liability and workers’ compensation insurance programs. Self-insurance accruals are based primarily on actuarially estimated, undiscounted cost of claims, and include claims incurred but not reported. Such liabilities are based on estimates. Historical loss development factors are utilized to project the future development of incurred losses, and these amounts are adjusted based upon actual claim experience and settlements. While we believe the amounts are adequate, there can be no assurance that changes to our estimates may not occur due to limitations inherent in the estimation process. During 2013, 2012 and 2011, we recorded a benefit within earnings from continuing operations of $5 million, $1 million, and $4 million, respectively, from development in estimated prior years’ self-insured loss reserves for the reasons noted above.