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ACCRUED AND OTHER LIABILITIES (Tables)
 9 Months Ended
Mar. 25, 2020
Accrued Liabilities and Other Liabilities [Abstract]  
Other Accrued Liabilities Schedule
Other accrued liabilities consist of the following:
 
March 25,
2020
 
June 26,
2019
Insurance
$
21.0

 
$
17.9

Property tax
18.6

 
17.3

COVID-19-related costs(1)
15.4

 
—

Dividends(2)
15.1

 
14.9

Interest
14.6

 
7.5

Current installments of finance leases
13.0

 
9.7

Sales tax
12.6

 
14.6

Deferred franchise and development fees
1.4

 
1.4

Deferred sale leaseback gains(3)
—

 
19.3

Straight-line rent(3)
—

 
5.1

Landlord contributions(3)
—

 
2.7

Cyber security incident
—

 
0.8

Other(4)
22.2

 
29.9

 
$
133.9

 
$
141.1


(1) 
COVID-19 related costs accrued at March 25, 2020 relate to employee relief payments. Refer to Note 2 - Novel Coronavirus Pandemic for further details.
(2) 
Dividends included the current dividend payable on shares outstanding and current dividends previously accrued related to restricted share awards that will vest in the next year. Other liabilities contain the dividends accrued related to restricted shares that will vest after one year period. Refer to Note 12 - Shareholders’ Deficit for further details.
(3) 
Upon the adoption of ASC 842, the Deferred sale leaseback gains were eliminated as a cumulative effect adjustment to Retained earnings. Additionally, Straight-line rent and Landlord contributions balances were reclassified as a decrease to Operating lease assets upon the adoption of ASC 842. Refer to Note 4 - Leases for further details.
(4) 
Other primarily consisted of accruals for utilities and services, charitable donations, banquet deposits for Maggiano’s events, rent-related expenses, certain exit-related lease accruals and other various accruals. Accrual balances for certain exit-related lease accruals and rent-related expenses were reclassified as a decrease to Operating lease assets upon the adoption of ASC 842. Refer to Note 4 - Leases for further details.
Other Liabilities Schedule
Other liabilities consist of the following:
 
March 25,
2020
 
June 26,
2019
Insurance
$
36.7

 
$
36.8

Deferred franchise fees
11.7

 
14.8

Unrecognized tax benefits
2.3

 
2.1

Straight-line rent(1)
—

 
57.2

Landlord contributions(1)
—

 
32.9

Unfavorable leases(1)
—

 
2.8

Other
6.3

 
6.4

 
$
57.0

 
$
153.0

(1) 
Straight-line rent, Landlord contributions, and Unfavorable leases balances were reclassified as a decrease to Operating lease assets upon the adoption of ASC 842. Refer to Note 4 - Leases for further details.