XML 40 R21.htm IDEA: XBRL DOCUMENT v3.24.0.1
OTHER ACCRUED LIABILITIES
 12 Months Ended
Dec. 31, 2023
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:
December 31,
20232022
Quality assurance fee$14,035 $7,701 
Refunds payable51,248 40,783 
Resident advances10,834 9,698 
Unapplied state relief funds486 1,001 
Cash held in trust for patients6,215 6,400 
Dividends payable3,396 3,201 
Property taxes12,875 10,926 
Accrued litigation (Note 20)
51,734 4,553 
Other17,405 13,046 
OTHER ACCRUED LIABILITIES$168,228 $97,309 

Quality assurance fee represents the aggregate of amounts payable to Arizona, California, Colorado, Idaho, Iowa, Kansas, Nebraska, Nevada, Utah, Washington and Wisconsin as a result of a mandated fee based on patient days or licensed beds. Refunds payable includes payables related to overpayments, duplicate payments and credit balances from various payor sources. Resident advances occur when the Company receives payments in advance of services provided. Cash held in trust for patients reflects monies received from or on behalf of patients. Maintaining a trust account for patients is a regulatory requirement and, while the trust assets offset the liabilities, the Company assumes a fiduciary responsibility for these funds. The cash balance related to this liability is included in other current assets in the consolidated balance sheets.