E. ACCRUED EXPENSES AND CURRENT PORTION OF OTHER LONG-TERM LIABILITIES

Accrued expenses and current portion of other long-term liabilities consist of the following:



	March 31,		September 30,
	2018		2017
Property, payroll and other taxes payable	$	13,399,645	$	21,261,924
Salaries, wages and bonuses payable		25,053,250		28,369,250
Self-insurance liabilities		13,456,668		13,326,110
Interest payable		13,510,214		13,175,382
Other		3,492,170		6,319,191
	$	68,911,947	$	82,451,857

Self-insurance liabilities are established for general liability claims, workers’ compensation and employee group medical and dental benefits based on claims filed and estimates of 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 $450,000 per covered person for medical care benefits for a policy year. The Company’s self-insurance reserves totaled $35.4 million at March 31, 2018 and $35.5 million at September 30, 2017, respectively. Of this amount, $13.5 million is accounted for as a current liability and $21.9 million as a long-term liability, which is inclusive of $5.4 million of expected self-insurance recoveries from excess cost insurance or other sources that are recorded as a receivable at March 31, 2018. As of September 30, 2017, $13.7 million was accounted for as a current liability and $21.8 million as a long-term liability, which is inclusive of $4.8 million of expected self-insurance recoveries from excess cost insurance or other sources that are recorded as a receivable. Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $10.4 million and $7.1 million for the three-month periods ended March 31, 2018 and March 25, 2017, respectively. For the six-month periods ended March 31, 2018 and March 25, 2017, employee insurance expense, net of employee contributions, totaled $19.0 million and $16.4 million, respectively.

The Company’s fuel operations contain underground tanks for the storage of gasoline and diesel fuel. The Company reviewed FASB Topic ASC 410 and determined we have a legal obligation to remove the tanks at a point in the future and accordingly determined we have met the requirements of an asset retirement obligation. The Company followed FASB Topic ASC 410 model for determining the asset retirement cost and asset retirement obligation. The amounts recorded are immaterial for each fuel center as well as in the aggregate at March 31, 2018 and September 30, 2017.