notes to  consolidated  financial  statements p 38 Tyson Foods, Inc. 2002 annual report Note 7: Property, Plant and Equipment The major categories of property, plant and equipment and accumulated depreciation, at cost, are as follows: in millions 2002 2001 Land $ 111 $ 114 Buildings and leasehold improvements 2,154 2,085 Machinery and equipment 3,419 3,218 Land improvements and other 185 174 Buildings and equipment under construction 414 379 6,283 5,970 Less accumulated depreciation 2,245 1,885 Net property, plant and equipment $4,038 $4,085 in millions 2002 2001 Accrued salaries, wages and benefits $ 308 $270 Self insurance reserves 225 189 Income taxes payable 202 109 Property and other taxes 52 63 Other 297 226 Total other current liabilities $1,084 $857 Other current liabilities at September 28, 2002 and September 29, 2001 include: The Company capitalized interest costs of $9 million in 2002, $3 million in 2001 and $2 million in 2000 as part of the cost of major asset construction projects. Approximately $137 million will be required to complete construction projects in progress at September 28, 2002. Note 8: Other Current Liabilities Note 9: Commitments The Company leases certain farms and other properties and equipment for which the total rentals thereon approximated $105 million in 2002, $76 million in 2001 and $66 million in 2000. Most farm leases have terms ranging from one to 10 years with various renewal periods. The most significant obligations assumed under the terms of the leases are the upkeep of the facilities and payments of insurance and property taxes. Minimum lease commitments under non-cancelable leases at September 28, 2002, total $197 million composed of $72 million for 2003, $41 million for 2004, $31 million for 2005, $25 million for 2006, $17 million for 2007 and $11 million for later years. These future commitments are expected to be offset by future minimum lease payments to be received under subleases of approximately $5 million. The Company assists certain of its swine and chicken growers in obtaining financing for growout facilities by providing the growers with extended growout contracts and conditional operation of the facilities should a grower default under their growout  or loan agreement. The Company also guarantees debt of outside third parties of $66 million. The Company enters into various future purchase commitments for finished live cattle and hogs. These purchase commitments are at a market-derived price at the time of delivery or were fully hedged if the price was determined at an earlier date. The commitments deliverable in any year is less than the operating requirements of that year.