Note C – Accrued Expenses and Other

Accrued expenses and other consisted of the following:


(in thousands)	August 26, 2017		August 27, 2016
Accrued compensation, related payroll taxes and benefits	$	181,591	$	180,012
Property, sales, and other taxes		98,829		95,293
Medical and casualty insurance claims (current portion)		84,756		78,458
Capital lease obligations		48,134		44,834
Accrued interest		41,047		34,179
Accrued gift cards		24,192		24,129
Accrued sales and warranty returns		19,520		19,527
Other		65,281		75,193

	$	563,350	$	551,625

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, $2.0 million for vehicles, $21.5 million for property, $0.7 million for employee health, and $1.0 million for general and products liability.