Details of Certain Balance Sheet Accounts

9 Months Ended

Sep. 30, 2024

Details Of Certain Balance Sheet Accounts [Abstract]

Details of Certain Balance Sheet Accounts

7. Details of Certain Balance Sheet Accounts

Prepaid expenses and other current assets consisted of the following:


	September 30, 2024		December 31, 2023
	(Amounts in Thousands)
Prepaid payroll	$	2,585	$	8,735
Prepaid workers' compensation and liability insurance		3,112		3,696
Prepaid licensing fees		4,361		4,481
Workers' compensation insurance receivable		837		577
Other		2,467		2,225
Total prepaid expenses and other current assets	$	13,362	$	19,714

Accrued expenses consisted of the following:


	September 30, 2024		December 31, 2023
	(Amounts in Thousands)

Accrued health benefits	$	6,032	$	7,400
Payor advances (1)		—		1,218
Accrued professional fees		7,038		7,304
Accrued payroll and other taxes		7,213		8,572
Other (2)		13,974		8,742
Total accrued expenses	$	34,257	$	33,236

(1)

Represents the deferred portion of payments received from payors for COVID-19 reimbursements which was recognized as we incurred specific COVID-19 related expenses (including expenses related to securing and maintaining adequate personnel).

(2)

Includes a $4.6 million initial payment received for the New York Asset Sale as of September 30, 2024.