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OTHER ACCRUED LIABILITIES
 3 Months Ended
Mar. 31, 2024
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:
March 31, 2024December 31, 2023
Quality assurance fee$10,380 $14,035 
Refunds payable52,887 51,248 
Resident advances8,582 10,834 
Cash held in trust for patients5,940 6,215 
Dividends payable3,414 3,396 
Property taxes9,605 12,875 
Income tax payable16,173 — 
Accrued litigation (Note 20)
51,734 51,734 
Other21,693 17,891 
OTHER ACCRUED LIABILITIES$180,408 $168,228 
Quality assurance fee represents the aggregate of amounts payable to Arizona, California, Colorado, Idaho, Iowa, Kansas, Nebraska, Nevada, Tennessee, 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 condensed consolidated balance sheets.