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OTHER ACCRUED LIABILITIES | 9 Months Ended
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Sep. 30, 2025
Payables and Accruals [Abstract] |
OTHER ACCRUED LIABILITIES | OTHER ACCRUED LIABILITIES Other accrued liabilities consist of the following:
| September 30, 2025 |  | December 31, 2024
Quality assurance fee | $ | 16,548 |  |  | $ | 12,667 |
Refunds, deferred revenue and advances | 85,490 |  |  | 75,573 |
Cash held in trust for patients | 7,761 |  |  | 6,370 |
Dividends payable | 3,619 |  |  | 3,589 |
Property taxes | 17,133 |  |  | 15,400 |
Accrued litigation (Note 19) | 12,000 |  |  | — |
Other | 17,491 |  |  | 18,458 |
OTHER ACCRUED LIABILITIES | $ | 160,042 |  |  | $ | 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, deferred revenue and advances consists of liabilities related to duplicate payments and credit balances from various payor sources, as well as payments received from residents 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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