Other Long-Term Liabilities

6 Months Ended

Oct. 29, 2016

Other Long-Term Liabilities

13. Other Long-Term Liabilities

Other long-term liabilities consist primarily of deferred rent, tax liabilities and reserves, long-term insurance liabilities and asset retirement obligations. The Company provides for minimum rent expense over the lease terms (including the build-out period) on a straight-line basis. The excess of such rent expense over actual lease payments (net of tenant allowances) is classified as deferred rent. Other long-term liabilities also include store closing expenses and long-term deferred revenues. The Company had the following other long-term liabilities at October 29, 2016, October 31, 2015 and April 30, 2016:

	October 29, 2016		October 31, 2015		April 30, 2016
Deferred rent	$	63,741		79,422		70,006
Tax liabilities and reserves		13,758		43,090		13,758
Insurance liabilities		15,296		15,878		15,219
Asset retirement obligations		12,819		11,658		11,268
Other		5,230		3,387		3,933
Total other long-term liabilities	$	110,844		153,435		114,184