Note C – Accrued Expenses and Other

Accrued expenses and other consisted of the following:


(in thousands)	August 30, 2014		August 31, 2013

Medical and casualty insurance claims (current portion)	$	74,010	$	66,133
Accrued compensation, related payroll taxes and benefits		159,315		137,165
Property, sales, and other taxes		77,332		90,944
Accrued interest		32,923		40,442
Accrued gift cards		30,842		32,160
Accrued sales and warranty returns		17,322		14,171
Capital lease obligations		36,505		32,246
Other		53,645		54,570

	$	481,894	$	467,831

The Company retains a significant portion of the insurance risks associated with workers’ compensation, employee health, general, products liability, property and vehicle insurance. A portion of these self-insured losses is managed through a wholly owned insurance captive. The Company maintains certain levels for stop-loss coverage for each self-insured plan in order to limit its liability for large claims. The limits are per claim and are $1.5 million for workers’ compensation and property, $0.7 million for employee health, and $1.0 million for general, products liability, and vehicle.