Other Long-Term Liabilities

12 Months Ended

Apr. 27, 2019

Other Long-Term Liabilities

5. 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 April 27, 2019 and April 28, 2018:

	April 27, 2019		April 28, 2018
Deferred rent	$	52,707	$	50,720
Insurance liabilities		12,615		12,589
Asset retirement obligations		12,949		11,629
Tax liabilities and reserves		3,406		5,124
Other		2,849		4,209
Total other long-term liabilities	$	84,526	$	84,271