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Accrued Expenses and Other Long-Term Liabilities
12 Months Ended
Jan. 02, 2016
Payables and Accruals [Abstract]  
Accrued Expenses and Other Long-Term Liabilities
12. ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

Accrued expenses and other long-term liabilities consisted of the following (in thousands):

 

     January 2,
2016
     December 27,
2014
 

Accrued expenses and other current liabilities:

     

Salary, wages and bonus expenses

   $ 174,333       $ 129,887   

Operating expenses

     62,147         46,845   

Workers’ compensation, general and fleet liability

     56,077         45,264   

Group medical liability

     22,220         20,183   

Customer rebates and other selling expenses

     73,543         65,052   

Restructuring

     33,500         9,792   

Property and sales tax

     24,299         19,224   

Interest payable

     2,780         69,465   

Deferred tax liabilities

     —           10,079   

Other

     21,106         19,847   
  

 

 

    

 

 

 

Total accrued expenses and other current liabilities

   $ 470,005       $ 435,638   
  

 

 

    

 

 

 

Other long-term liabilities:

     

Workers’ compensation, general and fleet liability

   $ 116,166       $ 115,640   

Accrued pension and other postretirement benefit obligations

     126,448         227,106   

Restructuring

     85,344         47,089   

Unfunded lease obligation

     29,180         31,422   

Other

     29,837         28,962   
  

 

 

    

 

 

 

Total Other long-term liabilities

   $ 386,975       $ 450,219   
  

 

 

    

 

 

 

Self-Insured Liabilities—The Company is self-insured for general liability, fleet liability and workers’ compensation claims. Claims in excess of certain levels are insured. The self-insurance liabilities, included in the table above under “Workers’ compensation, general liability and fleet liability,” are recorded at present value. This table summarizes self-insurance liability activity for the last three fiscal years (in thousands):

 

     2015     2014     2013  

Balance at beginning of the year

   $ 160,904      $ 153,568      $ 159,469   

Charged to costs and expenses

     77,242        65,025        56,526   

Payments

     (65,903     (57,689     (62,427
  

 

 

   

 

 

   

 

 

 

Balance at end of the year

   $ 172,243      $ 160,904      $ 153,568   
  

 

 

   

 

 

   

 

 

 

Discount rate

     0.82     0.60     0.56
  

 

 

   

 

 

   

 

 

 

 

Estimated future payments for self-insured liabilities are as follows (in thousands):

 

2016

   $ 57,078   

2017

     30,927   

2018

     21,519   

2019

     14,559   

2020

     10,076   

Thereafter

     42,444   
  

 

 

 

Total self-insured liability payments

     176,603   

Less amount representing interest

     (4,360
  

 

 

 

Present value of self-insured liability payments

   $ 172,243