XML 41 R20.htm IDEA: XBRL DOCUMENT v3.25.0.1
OTHER ACCRUED LIABILITIES
 12 Months Ended
Dec. 31, 2024
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:
December 31,
20242023
Quality assurance fee$12,667 $14,035 
Refunds payable56,755 51,248 
Resident advances18,818 10,834 
Cash held in trust for patients6,370 6,215 
Dividends payable3,589 3,396 
Property taxes15,400 12,875 
Accrued litigation (Note 19)
— 51,734 
Other18,458 17,891 
OTHER ACCRUED LIABILITIES$132,057 $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 consolidated balance sheets.