CURRENT AND LONG-TERM LIABILITIES (Tables)

9 Months Ended

Sep. 03, 2013

Current liabilities consist of the following at September 3, 2013 and December 25, 2012:



	September 3, 2013		December 25, 2012
Accrued compensation	$	24,049	$	24,060
Accrued interest	12,521		4,957
Other accrued expenses	8,939		6,972
Total accrued expenses	$	45,509	$	35,989

Taxes payable other than federal income taxes	$	20,425	$	16,170
Federal income taxes payable	347		467
Total accrued taxes	$	20,772	$	16,637

Advance deposits from members	$	22,053	$	12,489
Prepaid dues	30,694		11,916
Deferred membership revenues	16,777		16,519
Insurance reserves	8,333		8,659
Other current liabilities	3,046		3,332
Total other current liabilities	$	80,903	$	52,915

Other long-term liabilities consist of the following at September 3, 2013 and December 25, 2012:



	September 3, 2013		December 25, 2012
Uncertain tax positions	$	55,546	$	52,713
Deferred membership revenues	38,266		41,218
Casualty insurance loss reserves - long term portion	11,571		10,936
Above market lease intangibles	1,576		2,040
Deferred rent	22,349		19,127
Other	2,606		2,975
Total other long-term liabilities	$	131,914	$	129,009

ClubCorp Club Operations, Inc. 10-Q