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 October 27, 2018, October 28, 2017 and April 28, 2018:


	October 27, 2018		October 28, 2017		April 28, 2018
Deferred rent	$	52,329		55,150		50,720
Insurance liabilities		12,609		14,162		12,589
Asset retirement obligations		12,502		12,538		11,629
Tax liabilities and reserves		5,124		8,711		5,124
Other		3,278		4,594		4,209

Total other long-term liabilities	$	85,842		95,155		84,271