5. ACCRUED AND OTHER LIABILITIES
Accrued liabilities consist of the following (in thousands):
| 2006 | 2005 | ||||||
|---|---|---|---|---|---|---|---|
| Payroll | $ | 117,940 | $ | 89,659 | |||
| Gift cards | 66,600 | 53,597 | |||||
| Sales tax | 29,158 | 28,041 | |||||
| Insurance | 29,021 | 25,044 | |||||
| Property tax | 28,140 | 22,661 | |||||
| Other | 43,650 | 42,922 | |||||
| $ | 314,509 | $ | 261,924 | ||||
Other liabilities consist of the following (in thousands):
| 2006 | 2005 | ||||||
|---|---|---|---|---|---|---|---|
| Straight-line rent | $ | 65,457 | $ | 55,470 | |||
| Insurance | 31,565 | 27,777 | |||||
| Savings plan (see Note 11) | 6,396 | 36,841 | |||||
| Other | 37,623 | 43,096 | |||||
| $ | 141,041 | $ | 163,184 | ||||