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OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Quality assurance fee	$ 14,035	$ 7,701
Refunds payable	51,248	40,783
Resident advances	10,834	9,698
Unapplied state relief funds	486	1,001
Cash held in trust for patients	6,215	6,400
Dividends payable	3,396	3,201	$ 3,035
Property taxes	12,875	10,926
Accrued litigation (Note 20)	51,734	4,553
Other	17,405	13,046
OTHER ACCRUED LIABILITIES	$ 168,228	$ 97,309

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Accrued Liabilities, State Relief Contract Liabilities

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Cash held in trust for residents reflects monies received from, or on behalf of, residents. Maintaining a trust account for residents is a regulatory requirement and, while the trust assets offset the liability, the Company assumes a fiduciary responsibility for these funds.

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Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes.

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Carrying amount of reserve for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs, which is expected to be paid within one year of the date of the statement of financial position.

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