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Accrued Expenses and Other Long-Term Liabilities
12 Months Ended
Dec. 31, 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):

 

 

 

December 31,

 

 

January 2,

 

 

 

2016

 

 

2016

 

Accrued expenses and other current liabilities:

 

 

 

 

 

 

 

 

Salary, wages and bonus expenses

 

$

156,999

 

 

$

174,333

 

Operating expenses

 

 

71,140

 

 

 

62,147

 

Workers’ compensation, general and fleet liability

 

 

46,482

 

 

 

56,077

 

Group medical liability

 

 

27,480

 

 

 

22,220

 

Customer rebates and other selling expenses

 

 

80,223

 

 

 

73,543

 

Restructuring

 

 

22,623

 

 

 

33,500

 

Property and sales tax

 

 

25,032

 

 

 

24,299

 

Interest payable

 

 

3,469

 

 

 

2,780

 

Other

 

 

22,367

 

 

 

21,106

 

Total accrued expenses and other current liabilities

 

$

455,815

 

 

$

470,005

 

Other long-term liabilities:

 

 

 

 

 

 

 

 

Workers’ compensation, general and fleet liability

 

$

117,890

 

 

$

116,166

 

Accrued pension and other postretirement benefit

   obligations

 

 

172,895

 

 

 

126,448

 

Restructuring

 

 

838

 

 

 

85,344

 

Unfunded lease obligation

 

 

26,757

 

 

 

29,180

 

Other

 

 

32,549

 

 

 

29,837

 

Total Other long-term liabilities

 

$

350,929

 

 

$

386,975

 

 

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 workers’ compensation liability, included in the table above under “Workers’ compensation, general liability and fleet liability,” is recorded at present value. This table summarizes self-insurance liability activity for the last three fiscal years (in thousands):

 

 

 

2016

 

 

2015

 

 

2014

 

Balance at beginning of the year

 

$

172,243

 

 

$

160,904

 

 

$

153,568

 

Charged to costs and expenses

 

 

59,366

 

 

 

77,242

 

 

 

65,025

 

Payments

 

 

(67,237

)

 

 

(65,903

)

 

 

(57,689

)

Balance at end of the year

 

$

164,372

 

 

$

172,243

 

 

$

160,904

 

Discount rate

 

 

1.47

%

 

 

0.82

%

 

 

0.60

%

 

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

 

2017

 

$

47,010

 

2018

 

 

28,700

 

2019

 

 

20,398

 

2020

 

 

14,468

 

2021

 

 

10,605

 

Thereafter

 

 

49,753

 

Total self-insured liability payments

 

$

170,934

 

Less amount representing interest

 

 

(6,562

)

Present value of self-insured liability payments

 

$

164,372