XML 26 R15.htm IDEA: XBRL DOCUMENT
v3.20.2

ACCRUED EXPENSES | 6 Months Ended
--- | ---
Jun. 30, 2020
ACCRUED EXPENSES [Abstract] |
ACCRUED EXPENSES | 9. ACCRUED EXPENSES Accrued expenses as of June 30, 2020 and December 31, 2019 consisted of the following (in thousands):
|  | June 30, 2020 |  |  | December 31, 2019 |
Salaries and related costs |  | $ | 16,809 |  |  | $ | 19,340 |
Credit balances due to patients and payors |  |  | 6,871 |  |  |  | 4,303 |
Group health insurance claims |  |  | 2,180 |  |  |  | 2,277 |
Closure costs |  |  | 1,987 |  |  |  | 116 |
Federal income taxes payable |  |  | 4,637 |  |  |  | - |
MAAPP funds payable |  |  | 12,861 |  |  |  | - |
Deferred employer payroll taxes - CARES ACT |  |  | 2,155 |  |  |  | - |
Other |  |  | 3,825 |  |  |  | 4,819 |
Total |  | $ | 51,325 |  |  | $ | 30,855 |
In response to the COVID-19 pandemic, the federal government approved the CARES Act. The CARES Act allowed for qualified healthcare providers to receive advanced payments under the existing Medicare Accelerated and Advance Payments Program (“MAAPP funds”) during the COVID-19 pandemic. Under this program, healthcare providers could choose to receive advanced payments for future Medicare services provided. The Company applied for and received approval from Centers for Medicare & Medicaid Services (“CMS”) in April 2020. T he Company recorded these payments as a liability until all performance obligations have been met as the payments were made on behalf of patients before services were provided. Currently, MAAPP funds received will be applied to future Medicare billings commencing in August 2020, with all such remaining amounts required to be repaid by November 2020. Beginning November 2020, any unpaid balance will begin accruing interest. Failure to repay the advanced payments when due will result in interest charges on the outstanding balance owed. Closure costs consist primarily of remaining lease commitments.

X
- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration