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OTHER ACCRUED LIABILITIES | 3 Months Ended
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Mar. 31, 2025
Payables and Accruals [Abstract] |
OTHER ACCRUED LIABILITIES | OTHER ACCRUED LIABILITIES Other accrued liabilities consist of the following:
| March 31, 2025 |  | December 31, 2024
Quality assurance fee | $ | 13,423 |  |  | $ | 12,667 |
Refunds payable | 74,340 |  |  | 56,755 |
Resident advances | 14,572 |  |  | 18,818 |
Cash held in trust for patients | 6,301 |  |  | 6,370 |
Dividends payable | 3,597 |  |  | 3,589 |
Property taxes | 8,782 |  |  | 15,400 |
Income tax payable | 13,219 |  |  | — |
Other | 19,623 |  |  | 18,458 |
OTHER ACCRUED LIABILITIES | $ | 153,857 |  |  | $ | 132,057 |
Quality assurance fee represents the aggregate of amounts payable to various states that have 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.

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