Transaction, legal and other costs represent costs primarily related to legal, accounting, government investigation, termination, restructuring, management transition, acquisition and other similar costs. Transaction, legal and other costs comprised the following costs for the years ended December 31, 2025, 2024 and 2023 (in thousands):


	Year Ended December 31,
	2025		2024		2023
Government investigations	$	135,259	$	30,620	$	18,796
Termination and restructuring costs		19,871		1,362		7,242
Legal, accounting and other acquisition-related costs		8,500		11,172		12,705
Management transition costs		-		3,599		23,283
Total	$	163,630	$	46,753	$	62,026

Government investigations include legal fees and settlement costs related to certain litigation, including the matters referenced in Note 11 – Commitments and Contingencies. Termination and restructuring costs include costs, net of gains, incurred related to workforce reductions, contract amendments, and the closure and disposition of certain facilities, including related lease terminations. Legal, accounting and other acquisition-related costs include costs incurred for the development of new facilities ($2.1 million, $5.0 million, and $2.9 million for the years ended December 31, 2025, 2024, and 2023, respectively); legal and settlement costs incurred related to certain litigation not included in government investigations ($6.3 million, $4.8 million, and $8.8 million for the years ended December 31, 2025, 2024, and 2023, respectively); and direct costs associated with acquisitions ($0.1 million, $1.4 million, and $1.0 million for the years ended December 31, 2025, 2024, and 2023, respectively). Management transition costs include certain costs associated with the transition of the leadership team, including the design and implementation of the revised organizational structure. Management transition costs incurred with the transition of the Company’s Chief Executive Officer from Debra K. Osteen to Christopher H. Hunter beginning in the first quarter of 2022 concluded in the fourth quarter of 2024.