Other Liabilities

12 Months Ended

Aug. 31, 2011

Notes to Consolidated Financial Statements [Abstract]

Other liabilities consist of the following as of August 31:



($ in thousands)	2011			2010
Deferred rent and other lease incentives	$	90,761		$	81,218
Deferred gains on sale-leasebacks	31,288			5,560
Uncertain tax positions	28,218			126,999
Restructuring obligation	13,052			—
Other	51,151			51,925
Total other liabilities	214,470			265,702
Less current portion	(50,131		)	(53,416		)
Total other long-term liabilities	$	164,339		$	212,286

Deferred rent represents the difference between the cash rental payments and the straight-line recognition of the expense over the term of the leases. Other lease incentives represent amounts included in lease agreements and are amortized on a straight-line basis over the term of the leases. The increase in deferred gains on sale-leasebacks is primarily due to the sale-leaseback of our principal office buildings in Phoenix, Arizona. Refer to Note 20, Commitments and Contingencies. The decrease in our liability for uncertain tax positions is primarily due to resolution regarding the apportionment of income for state income tax purposes. Refer to Note 15, Income Taxes. The restructuring and other activities liability is related to our real estate rationalization plan. Refer to Note 4, Restructuring and Other Charges.