Accrued and Other Current Liabilities

12 Months Ended

Jan. 30, 2016

Accrued and Other Current Liabilities



Accrued and Other Current Liabilities (millions)	January 30, 2016		January 31, 2015
Wages and benefits	$	884	$	951
Gift card liability, net of estimated breakage	644		612
Real estate, sales, and other taxes payable	574		550
Income tax payable	502		26
Dividends payable	337		333
Straight-line rent accrual ^(a)	262		255
Workers' compensation and general liability ^(b)	146		153
Interest payable	76		76
Project costs accrual	73		69
Other	738		758
Total	$	4,236	$	3,783


^(a)	Straight-line rent accrual represents the amount of rent expense recorded that exceeds cash payments remitted in connection with operating leases.

^(b)

We retain a substantial portion of the risk related to general liability and workers' compensation claims. Liabilities associated with these losses include estimates of both claims filed and losses incurred but not yet reported. We estimate our ultimate cost based on analysis of historical data and actuarial estimates. General liability and workers' compensation liabilities are recorded at our estimate of their net present value.