Other Long-Term Liabilities

3 Months Ended

Jul. 29, 2017

Other Long-Term Liabilities

10. 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, 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 July 29, 2017, July 30, 2016 and April 29, 2017:

	July 29, 2017		July 30, 2016		April 29, 2017
Deferred rent	$	57,273		65,190		59,142
Tax liabilities and reserves		8,711		13,758		8,711
Insurance liabilities		14,410		15,599		14,225
Asset retirement obligations		11,488		11,681		11,482
Other		5,217		5,113		5,751
Total other long-term liabilities	$	97,099		111,341		99,311