Supplementary Balance Sheet Information

12 Months Ended

Sep. 30, 2023

Supplementary Balance Sheet Information [Abstract]

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:



	2023		2022
Property, payroll, and other taxes payable	$	25,203,091	$	23,306,546
Salaries, wages, and bonuses payable		50,836,143		49,619,593
Self-insurance liabilities:
Employee group insurance		4,536,309		4,969,709
Workers’ compensation insurance		4,711,748		4,607,267
General liability insurance		4,726,301		3,543,885
Interest		5,111,666		4,590,254
Other		5,610,526		4,332,648
Total accrued expenses and current portion of other long-term liabilities	$	100,735,784	$	94,969,902

Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $35.2 million, $37.0 million and $35.5 million for fiscal years 2023, 2022 and 2021, respectively.

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



	2023		2022
Advance payments on purchases contracts	$	2,992,494	$	1,994,459
Nonqualified investment plan liability		21,768,079		18,445,157
Self-insurance liabilities:
Workers’ compensation insurance		13,297,179		13,287,189
General liability insurance		5,628,963		4,552,162
Other		4,804,238		3,942,604
Other long-term liabilities		48,490,953		42,221,571
Less current portion		1,046,077		742,351
Total other long-term liabilities	$	47,444,876	$	41,479,220

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 that we have a legal obligation to remove tanks at a point in the future and accordingly determined we have met the requirements for an asset retirement obligation. The Company followed the FASB 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 September 30, 2023 and September 24, 2022.

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.