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OTHER ACCRUED LIABILITIES (Tables)
3 Months Ended
Mar. 31, 2025
Payables and Accruals [Abstract]  
Schedule of Other Accrued Liabilities
Other accrued liabilities consist of the following:
March 31, 2025December 31, 2024
Quality assurance fee$13,423 $12,667 
Refunds payable74,340 56,755 
Resident advances14,572 18,818 
Cash held in trust for patients6,301 6,370 
Dividends payable3,597 3,589 
Property taxes8,782 15,400 
Income tax payable13,219 — 
Other19,623 18,458 
OTHER ACCRUED LIABILITIES$153,857 $132,057