ACCRUED EXPENSES AND OTHER LIABILITIES



	December 31, 2017				December 31, 2016
	Accrued Expenses		Non-Current Liabilities	Total	Accrued Expenses	Non-Current Liabilities	Total
	(In thousands)
Salaries and wages	$	133,733	—	133,733	90,913	—	90,913
Deferred compensation	4,269		58,411	62,680	2,992	46,541	49,533
Pension benefits	3,863		412,417	416,280	3,796	451,940	455,736
Other postretirement benefits	1,481		19,760	21,241	1,506	19,459	20,965
Other employee benefits	28,636		3,279	31,915	29,358	5,854	35,212
Insurance obligations ⁽¹⁾	130,848		242,473	373,321	127,470	234,336	361,806
Operating taxes	95,848		—	95,848	92,150	—	92,150
Income taxes	8,550		24,160	32,710	4,197	23,174	27,371
Interest	30,003		—	30,003	27,277	—	27,277
Deposits, mainly from customers	69,903		3,638	73,541	61,225	4,569	65,794
Deferred revenue	14,004		—	14,004	14,064	—	14,064
Restructuring liabilities ⁽²⁾	13,074		—	13,074	7,278	—	7,278
Other	53,194		47,951	101,145	44,963	31,692	76,655
Total	$	587,406	812,089	1,399,495	507,189	817,565	1,324,754

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

(2) The increase in restructuring liabilities from December 31, 2016 principally represents an accrual for employee termination costs. The majority of the balance remaining in restructuring liabilities is expected to be paid by the end of 2018.

We retain a portion of the accident risk under vehicle liability and workers’ compensation insurance programs. Self-insurance accruals are primarily based 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 2017, we recognized a benefit within earnings from continuing operations of $9 million from the favorable development of estimated prior years' self-insured loss reserves for the reasons noted above. During 2016 and 2015, we recognized charges within earnings from continuing operations of $9 million and $4 million from the unfavorable development of prior year claims where costs exceeded self-insured loss reserves for the reasons noted above, as well as a settlement of a customer-extended insurance claim.