NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

4. ACCRUED AND OTHER LIABILITIES
    Accrued liabilities consist of the following (in thousands):

  2002 2001



Payroll $ 70,121 $ 61,713
Gift cards 27,141 17,425
Sales tax 16,841 14,180
Property tax 13,624 12,149
Other 38,783 28,953



$ 166,510 $ 134,420








    Other liabilities consist of the following (in thousands):

Retirement plan (see Note 11.) $ 29,869 $ 27,371
Other 30,177 24,590



$ 60,046 $ 51,961