Accrued Expenses and Other

12 Months Ended

Aug. 25, 2018

Note C – Accrued Expenses and Other

Accrued expenses and other consisted of the following:


(in thousands)	August 25, 2018		August 26, 2017
Accrued compensation, related payroll taxes and benefits	$	195,004	$	181,591
Property, sales, and other taxes		106,050		98,829
Medical and casualty insurance claims (current portion)		88,761		84,756
Capital lease obligations		52,290		48,134
Accrued interest		36,902		41,047
Accrued gift cards		27,401		24,192
Accrued sales and warranty returns		20,025		19,520
Other		80,461		65,281

	$	606,894	$	563,350

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 retained limits are per claim and are $2.0 million for workers’ compensation, $3.0 million for vehicles, $21.5 million for property, $0.7 million for employee health, and $1.0 million for general and products liability.