ACCRUED EXPENSES AND OTHER LIABILITIES



	December 31, 2016				December 31, 2015
	Accrued Expenses		Non-Current Liabilities	Total	Accrued Expenses	Non-Current Liabilities	Total
	(In thousands)
Salaries and wages	$	90,913	—	90,913	99,032	—	99,032
Deferred compensation	2,992		46,541	49,533	2,252	41,691	43,943
Pension benefits	3,796		451,940	455,736	3,790	484,892	488,682
Other postretirement benefits	1,506		19,459	20,965	1,624	20,002	21,626
Other employee benefits	29,358		5,854	35,212	8,956	9,706	18,662
Insurance obligations ⁽¹⁾	127,470		234,336	361,806	157,014	213,256	370,270
Operating taxes	92,150		—	92,150	101,649	—	101,649
Income taxes	4,197		23,174	27,371	3,378	22,366	25,744
Interest	27,277		—	27,277	31,218	—	31,218
Deposits, mainly from customers	61,225		4,569	65,794	61,869	5,085	66,954
Deferred revenue	14,064		—	14,064	13,038	—	13,038
Other	52,241		31,692	83,933	59,532	32,597	92,129
Total	$	507,189	817,565	1,324,754	543,352	829,595	1,372,947

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(1) Insurance obligations are primarily comprised of self-insured claim liabilities.

We retain a portion of the accident risk under vehicle liability and workers’ compensation insurance programs. Self-insurance accruals are primarily based on actuarially estimated, undiscounted cost of claims, and include claims incurred but not reported. Such liabilities are based on estimates. Historical loss development factors are utilized to project the future development of incurred losses, and these amounts are adjusted based upon actual claim experience and settlements. While we believe the amounts are adequate, there can be no assurance that changes to our estimates may not occur due to limitations inherent in the estimation process. During 2016 and 2015, we recognized charges within earnings from continuing operations of $9 million and $4 million from the development of estimated prior years’ self-insured loss reserves for the reasons noted above, as well as a settlement of a customer-extended insurance claim in 2015. In 2014, we recognized a benefit within earnings from continuing operations of $14 million from the development of estimated prior years’ self-insured loss reserves for the reasons noted above.