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ACCRUED AND OTHER LIABILITIES (Tables) | 6 Months Ended
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Dec. 26, 2018
Accrued Liabilities and Other Liabilities [Abstract] |
Other Accrued Liabilities | Other accrued liabilities consist of the following:
| December 26, 2018 |  | June 27, 2018
Deferred liabilities and sale leaseback gains (1) | $ | 32.1 |  |  | $ | 15.5 |
Property tax | 19.6 |  |  | 17.4 |
Insurance | 18.3 |  |  | 17.8 |
Dividends | 14.8 |  |  | 16.3 |
Sales tax | 14.4 |  |  | 14.2 |
Interest | 7.5 |  |  | 7.8 |
Straight-line rent (2) | 4.9 |  |  | 5.2 |
Landlord contributions | 2.7 |  |  | 2.7 |
Deferred franchise and development fees (3) | 1.4 |  |  | — |
Cyber security incident (4) | 1.5 |  |  | 1.4 |
Other (5) | 31.0 |  |  | 28.9 |
| $ | 148.2 |  |  | $ | 127.2 |
(1) | Deferred liabilities and sale leaseback gains primarily relate to $18.4 million for the current portion of the deferred gain related to the sale leaseback transactions executed during the first two quarters of fiscal 2019, and net proceeds of $13.7 million that have been deferred related to the sale of our current corporate headquarters property. Please see Note 3 - Sale Leaseback Transactions for further details.
(2) | Straight-line rent includes the current portion of the straight-line rent of operating leases. During the thirteen week periods ended December 26, 2018 and December 27, 2017, $0.4 million of expenses and $0.2 million of credit related to straight-line rent expenses were recognized into Restaurant expenses in the Consolidated Statements of Comprehensive Income, respectively. During the twenty-six week periods ended December 26, 2018 and December 27, 2017, $0.5 million of expenses and 0.4 million of credit related to straight-line rent expenses were recognized into Restaurant expenses in the Consolidated Statements of Comprehensive Income, respectively.
(3) | Deferred franchise and development fees relates to the current portion of upfront initial franchise and development fees recorded as part of adoption of ASC 606, please see Note 2 - Revenue Recognition for further details, and the Other liabilities table below for the long-term accrued amount.
(4) | Cyber security incident accrual relates to the fiscal 2018 event, please see Note 13 - Contingencies for further details.
(5) Other primarily consists of accruals for utilities and services, certain lease reserves, state income tax payable, banquet deposits for Maggiano’s events, rent-related expenses and other various accruals.
Other Liabilities | Other liabilities consist of the following:
| December 26, 2018 |  | June 27, 2018
Straight-line rent (1) | $ | 56.6 |  |  | $ | 55.6 |
Insurance | 37.4 |  |  | 40.1 |
Landlord contributions | 24.1 |  |  | 23.3 |
Deferred franchise and development fees (2) | 15.8 |  |  | — |
Unfavorable leases | 3.1 |  |  | 3.8 |
Unrecognized tax benefits | 2.9 |  |  | 2.9 |
Other | 6.0 |  |  | 6.0 |
| $ | 145.9 |  |  | $ | 131.7 |
(1) | Straight-line rent is the long-term portion of the straight-line rent, and for the second quarter of fiscal 2019 this balance also includes $1.2 million for the straight-line rent accrued for 145 restaurants sold as part of the sale leaseback transactions. Please see Note 3 - Sale Leaseback Transactions for more details, and the above Other accrued liabilities table for the current portion of straight-line rent recorded to be recognized within the next twelve months.
(2) Deferred franchise and development fees relates to the long-term portion of upfront initial franchise and development fees recorded as part of adoption of ASC 606, please see Note 2 - Revenue Recognition for further details, and the Other accrued liabilities table above for the current accrued amount.

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