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ACCRUED AND OTHER LIABILITIES | 9 Months Ended
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Mar. 27, 2019
Accrued Liabilities and Other Liabilities [Abstract] |
Accrued and Other Liabilities | Other accrued liabilities consist of the following:
| March 27, 2019 |  | June 27, 2018
Deferred liabilities and sale leaseback gains (1) | $ | 18.7 |  |  | $ | 15.5 |
Property tax | 13.9 |  |  | 17.4 |
Insurance | 18.5 |  |  | 17.8 |
Dividends | 14.8 |  |  | 16.3 |
Sales tax | 17.0 |  |  | 14.2 |
Interest | 14.8 |  |  | 7.8 |
Straight-line rent (2) | 5.0 |  |  | 5.2 |
Landlord contributions | 2.7 |  |  | 2.7 |
Deferred franchise and development fees (3) | 1.4 |  |  | — |
Cyber security incident (4) | 2.2 |  |  | 1.4 |
Other (5) | 35.7 |  |  | 28.9 |
| $ | 144.7 |  |  | $ | 127.2 |
(1) | Deferred liabilities and sale leaseback gains at March 27, 2019 relates to $18.7 million for the current portion of the deferred gain related to the sale leaseback transactions executed during the thirty-nine week period ended March 27, 2019. As of June 27, 2018, deferred proceeds of $13.7 million was included that related to the sale of our previous corporate headquarters location was recognized during the third quarter of fiscal 2019. Please see Note 3 - Sale Leaseback Transactions and Note 6 - Other Gains and Charges 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 March 27, 2019 and March 28, 2018, zero 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 thirty-nine week periods ended March 27, 2019 and March 28, 2018, $0.5 million of expenses and $0.6 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 adopting ASC 606. Please see Note 2 - Revenue Recognition for further details, and the Other liabilities table below for the long-term portion of the deferred revenue.
(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 certain lease reserves, utilities and services, banquet deposits for Maggiano’s events, state income tax payable, rent-related expenses and other various accruals.
Other liabilities consist of the following:
| March 27, 2019 |  | June 27, 2018
Straight-line rent (1) | $ | 56.6 |  |  | $ | 55.6 |
Insurance | 37.4 |  |  | 40.1 |
Landlord contributions (2) | 33.8 |  |  | 23.3 |
Deferred franchise and development fees (3) | 15.8 |  |  | — |
Unfavorable leases | 3.0 |  |  | 3.8 |
Unrecognized tax benefits | 2.8 |  |  | 2.9 |
Other | 5.4 |  |  | 6.0 |
| $ | 154.8 |  |  | $ | 131.7 |
(1) | Straight-line rent is the long-term portion of the straight-line rent of operating leases. The March 27, 2019 balance also includes $2.0 million for the straight-line rent accrued for 149 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) | Landlord contributions as of March 27, 2019 includes the $10.3 million construction allowance associated with the new corporate headquarters location.
(3) Deferred franchise and development fees relates to the long-term portion of upfront initial franchise and development fees recorded as part of adopting of ASC 606. Please see Note 2 - Revenue Recognition for further details, and the Other accrued liabilities table above for the current portion of the deferred revenue.

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