6. Supplementary Balance Sheet Information

Accrued Expenses and Current Portion of Other Long-Term Liabilities - Accrued expenses and current portion of other long-term liabilities are summarized as follows:



	2013		2012
Property, payroll, and other taxes payable	$	16,771,941	$	18,191,260
Salaries, wages, and bonuses payable		25,129,025		25,350,513
Self-insurance liabilities:
Employee group insurance		4,591,256		4,344,008
Workers’ compensation insurance		5,658,840		16,708,500
General liability insurance		2,594,047		5,642,783
Interest		12,993,252		19,132,734
Other		4,264,622		3,312,445
Total	$	72,002,983	$	92,682,243

Self-insurance liabilities are established for workers’ compensation, general liability, and employee group medical and dental benefits based on claims filed and claims incurred but not reported. The Company is insured for covered costs in excess of $750,000 per occurrence for workers’ compensation, $500,000 for general liability, and $325,000 per covered person for medical care benefits for a policy year.

At September 28, 2013 the Company’s self-insurance reserves totaled $29.4 million. Of this amount $12.9 million is accounted for as a current liability and $16.5 million as a long-term liability. At September 29, 2012 all self-insurance liabilities were classified as current liabilities.

Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $31.4 million, $30.6 million and $31.8 million for fiscal years 2013, 2012 and 2011, respectively.

Other Long-Term Liabilities - Other long-term liabilities are summarized as follows:



	2013		2012
Advance payments on purchases contracts	$	2,054,112	$	1,786,938
Deferred gain - sale/leasebacks		420,166		470,558
Deferred lease expense		1,900,084		1,833,259
Nonqualified investment plan liability		7,211,523		5,671,265
Self-insurance liabilities:
Workers’ compensation insurance		13,066,779		—
General liability insurance		3,460,935		—
Other		1,047,281		655,848
Total other long-term liabilities		29,160,880		10,417,868
Less current portion		1,342,663		1,234,715
	$	27,818,217	$	9,183,153

Advance Payments on Purchases Contracts - The Company has entered into agreements with suppliers whereby payment is received in advance and earned based on purchases of product from these suppliers in the future. The unearned portion, included in other long-term liabilities, will be recognized in the results of operations in accordance with the terms of the contract.