Other Long-Term Liabilities

3 Months Ended

Jul. 28, 2018

Other Long-Term Liabilities

10. Other Long-Term Liabilities

Other long-term liabilities consist primarily of deferred rent, long-term insurance liabilities, asset retirement obligations and tax liabilities and reserves. The Company provides for minimum rent expense over the lease terms (including the build-out period) on a straight-line basis. The excess of such rent expense over actual lease payments (net of tenant allowances) is classified as deferred rent. Other long-term liabilities also include store closing expenses, long-term deferred revenues and a health care and life insurance plan for certain retired employees. The Company had the following other long-term liabilities at July 28, 2018, July 29, 2017 and April 28, 2018:

	July 28, 2018		July 29, 2017		April 28, 2018
Deferred rent	$	49,433		57,273		50,720
Insurance liabilities		12,830		14,410		12,589
Asset retirement obligations		11,639		11,488		11,629
Tax liabilities and reserves		5,124		8,711		5,124
Other		3,738		5,217		4,209
Total other long-term liabilities	$	82,764		97,099		84,271