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Supplemental Disclosure of Cash Flow Information | 3 Months Ended
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Mar. 31, 2023
Supplemental Cash Flow Elements [Abstract] |
Supplemental Disclosure of Cash Flow Information | 14. Supplemental Disclosure of Cash Flow Information During the period from January 1, 2022 through March 31, 2023, the Company disposed of two owned communities and the Company's triple-net lease obligations on four communities were terminated (including through the acquisition of one formerly leased community). The Company completed the sale of its one remaining entrance fee community on May 1, 2023. The Company received cash proceeds of $12.3 million, net of $29.6 million in mortgage debt repaid and transaction costs, at closing. As of March 31, 2023, the community was classified as held for sale in the CCRCs segment, resulting in $23.6 million being recorded as assets held for sale and $19.5 million, representing primarily refundable fees and deferred revenue from entrance fee residency agreements, recorded as liabilities held for sale within the condensed consolidated balance sheets.
| Three Months Ended March 31,
(in thousands) | 2023 |  | 2022
Supplemental Disclosure of Cash Flow Information: |  |  |
Interest paid | $ | 55,110 |  |  | $ | 43,927 |
Income taxes paid, net of refunds | $ | (1,346) |  |  | $ | 341 |
Capital expenditures, net of related payables: |  |  |
Capital expenditures - non-development, net | $ | 62,912 |  |  | $ | 39,326 |
Capital expenditures - development, net | 519 |  |  | 861 |
Capital expenditures - non-development - reimbursable | 2,244 |  |  | 4,697 |
Trade accounts payable | (15,975) |  |  | (4,928) |
Net cash paid | $ | 49,700 |  |  | $ | 39,956 |
Supplemental Schedule of Non-cash Operating, Investing, and Financing Activities: |  |  |
Assets designated as held for sale: |  |  |
Assets held for sale | $ | 23,555 |  |  | $ | — |
Property, plant and equipment and leasehold intangibles, net | (23,555) |  |  | — |
Liabilities held for sale | (19,455) |  |  | — |
Refundable fees and deferred revenue | 9,362 |  |  | — |
Other liabilities | 10,093 |  |  | — |
Net | $ | — |  |  | $ | — |
Restricted cash consists principally of deposits as security for self-insured retention risk under workers' compensation programs and property insurance programs, escrow deposits for real estate taxes, property insurance, and capital expenditures, and debt service reserve accounts required by certain lenders under mortgage debt agreements. The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the condensed consolidated balance sheets that sums to the total of the same such amounts shown in the condensed consolidated statements of cash flows.
(in thousands) | March 31, 2023 |  | December 31, 2022
Reconciliation of cash, cash equivalents, and restricted cash: |  |  |
Cash and cash equivalents | $ | 362,235 |  |  | $ | 398,850 |
Restricted cash | 29,374 |  |  | 27,735 |
Long-term restricted cash | 45,133 |  |  | 47,963 |
Total cash, cash equivalents, and restricted cash | $ | 436,742 |  |  | $ | 474,548 |

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- Definition The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -URI https://asc.fasb.org/topic&trid=2134446 + Details
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