Accrued Expenses and Other

12 Months Ended

Aug. 28, 2021

Accrued Expenses and Other

Accrued Expenses and Other

Note C – Accrued Expenses and Other

Accrued expenses and other consisted of the following:

	August 28,		August 29,
(in thousands)	2021		2020
Accrued compensation, related payroll taxes and benefits	$	470,561	$	321,071
Property, sales and other taxes		135,831		121,196
Medical and casualty insurance claims (current portion)		121,237		112,746
Finance lease liabilities		89,932		67,498
Accrued interest		55,435		63,503
Accrued gift cards		50,369		43,876
Accrued sales and warranty returns		32,418		32,356
Other		84,005		65,422
	$	1,039,788	$	827,668

The Company retains a significant portion of the insurance risks associated with workers’ compensation, employee health, general, product 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 per claim type are $2.0 million for workers’ compensation, $5.0 million for auto liability, $21.5 million for property and $1.0 million for general and product liability.