Intangible Assets and Goodwill

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets and Goodwill

NOTE 5. INTANGIBLE ASSETS AND GOODWILL

Intangible assets consist of the following:

(Amounts in 000’s)	Bed Licenses - Non-Separable(1)			Bed Licenses - Separable(2)		Lease Rights			Total			Goodwill(2)
Balances, December 31, 2022
Gross	$	14,276		$	2,471	$	206		$	16,953		$	1,585
Accumulated amortization		(4,583	)		—		(96	)		(4,679	)		—
Net carrying amount, December 31, 2022	$	9,693		$	2,471	$	110		$	12,274		$	1,585
Balances, December 31, 2023
Gross	$	14,276		$	2,471	$	176		$	16,923		$	1,585
Accumulated amortization		(4,997	)		—		(89	)		(5,086	)		—
Net carrying amount, December 31, 2023	$	9,279		$	2,471	$	87		$	11,837		$	1,585

(1)Non-separable bed licenses are included in property and equipment as is the related accumulated amortization expense (see Note 4 – Property and Equipment).

(2)The Company does not amortize indefinite-lived intangibles, which consist of separable bed licenses and goodwill.

Expected amortization expense for the year ended December 31, for all definite-lived intangibles, for each of the next five years and thereafter is as follows:

Amounts in (000's)	Bed Licenses		Lease Rights
2024	$	414	$	18
2025		414		18
2026		414		18
2027		414		18
2028		414		15
Thereafter		7,209		—
Total	$	9,279	$	87