OTHER LIABILITIES

Other Accrued Liabilities

A summary of other accrued liabilities as of June 30, 2018 and December 31, 2017 follows:



	2018		2017
Accrued payroll and benefits	$	158.4	$	212.2
Insurance reserves, current portion	156.2		144.8
Accrued fees and taxes	127.0		129.7
Accrued dividends	112.3		114.4
Accrued professional fees and legal settlement reserves	48.7		45.1
Ceded insurance reserves, current portion	26.8		23.1
Current tax liabilities	25.5		11.7
Commodity and fuel hedge liabilities	—		0.3
Other	96.9		126.9
Total	$	751.8	$	808.2

Other Long-Term Liabilities

A summary of other long-term liabilities as of June 30, 2018 and December 31, 2017 follows:



	2018		2017
Deferred compensation plan	$	103.3	$	97.9
Contingent consideration and acquisition holdbacks	70.7		71.3
Ceded insurance reserves	70.2		65.9
Withdrawal liability - multiemployer pension funds	12.3		12.6
Pension and other post-retirement liabilities	7.3		7.0
Interest rate swaps	1.5		—
Other	56.7		57.4
Total	$	322.0	$	312.1

Insurance Reserves

Our liabilities for unpaid and incurred but not reported claims as of June 30, 2018 and December 31, 2017 (which include claims for workers’ compensation, commercial general and auto liability, and employee-related health care benefits) were $428.2 million and $420.2 million, respectively, under our risk management program and are included in other accrued liabilities and insurance reserves, net of current portion, in our consolidated balance sheets. While the ultimate amount of claims incurred depends on future developments, we believe the recorded reserves are adequate to cover the future payment of claims; however, it is possible that these recorded reserves may not be adequate to cover the future payment of claims. Adjustments, if any, to estimates recorded resulting from ultimate claim payments will be reflected in our consolidated statements of income in the periods in which such adjustments are known.