Other Long-Term Liabilities

12 Months Ended

Apr. 29, 2017

Other Long-Term Liabilities

9. 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-outperiod) 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, long-term deferred revenues and a health care and life insurance plan for certain retired employees. The Company had the following other long-term liabilities at April 29, 2017 and April 30, 2016:

	April 29, 2017		April 30, 2016
Deferred rent	$	59,142	$	70,006
Tax liabilities and reserves		8,711		13,758
Insurance liabilities		14,225		15,219
Asset retirement obligations		11,482		11,268
Other		5,751		3,933
Total other long-term liabilities	$	99,311	$	114,184