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ACCRUED AND OTHER LIABILITIES (Tables)
 9 Months Ended
Mar. 27, 2019
Accrued Liabilities and Other Liabilities [Abstract]  
Other Accrued 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 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.