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Accrued Expenses and Other Long-Term Liabilities
12 Months Ended
Dec. 30, 2017
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). Prior year amounts may be reclassified to conform with the 2017 presentation, based on changes in significance.

 

 

December 30, 2017

 

 

December 31, 2016

 

Accrued expenses and other current liabilities:

 

 

 

 

 

 

 

 

Salary, wages and bonus expenses

 

$

161,106

 

 

$

156,999

 

Operating expenses

 

 

67,764

 

 

 

71,140

 

Workers’ compensation, general and fleet liability

 

 

49,081

 

 

 

46,482

 

Group medical liability

 

 

28,974

 

 

 

27,480

 

Customer rebates and other selling expenses

 

 

85,210

 

 

 

80,223

 

Restructuring

 

 

4,586

 

 

 

22,623

 

Property and sales tax

 

 

28,478

 

 

 

25,032

 

Interest payable

 

 

5,578

 

 

 

3,469

 

Other

 

 

19,965

 

 

 

22,367

 

Total accrued expenses and other current liabilities

 

$

450,742

 

 

$

455,815

 

Other long-term liabilities:

 

 

 

 

 

 

 

 

Workers’ compensation, general and fleet liability

 

$

121,270

 

 

$

117,890

 

Accrued pension and other postretirement benefit obligations

 

 

130,511

 

 

 

172,895

 

Unfunded lease obligation

 

 

24,138

 

 

 

26,757

 

Uncertain tax positions

 

 

81,237

 

 

 

11,115

 

Restructuring

 

 

749

 

 

 

838

 

Other

 

 

13,631

 

 

 

21,434

 

Total Other long-term liabilities

 

$

371,536

 

 

$

350,929

 

 

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):

 

 

 

2017

 

 

2016

 

 

2015

 

Balance at beginning of the year

 

$

164,372

 

 

$

172,243

 

 

$

160,904

 

Charged to costs and expenses

 

 

64,236

 

 

 

59,366

 

 

 

77,242

 

Reinsurance recoverable

 

 

8,068

 

 

 

 

 

 

 

Payments

 

 

(66,325

)

 

 

(67,237

)

 

 

(65,903

)

Balance at end of the year

 

$

170,351

 

 

$

164,372

 

 

$

172,243

 

Discount rate

 

 

1.98

%

 

 

1.47

%

 

 

0.82

%

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

 

 

2018

 

 

$

49,651

 

 

2019

 

 

 

25,285

 

 

2020

 

 

 

18,573

 

 

2021

 

 

 

14,140

 

 

2022

 

 

 

10,249

 

Thereafter

 

 

 

61,010

 

Total self-insured liability payments

 

 

$

178,908

 

Less amount representing interest

 

 

 

(8,557

)

Present value of self-insured liability payments

 

 

$

170,351