Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2021

Payables And Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consist of the following:

(Amounts in 000’s)	September 30, 2021		December 31, 2020
Accrued employee benefits and payroll-related	$	438	$	218
Real estate and other taxes (1)		1,175		491
Self-insured reserve (2)		140		183
Accrued interest		222		424
Unearned rental revenue		42		41
Medicaid overpayment - Healthcare Services		1,032		—
Other accrued expenses		1,114		868
Total accrued expenses	$	4,163	$	2,225

(1) Includes approximately $0.7 million of bed taxes in arrears related to the Wellington Transition and approximately $0.1 million bed tax accrual for the three months ended September 30, 2021 for the Healthcare Services segment. Additionally, approximately $0.1 million bed tax for the Healthcare Services segment is included in “Accounts payable” in the Company’s consolidated balance sheets.

(2) The Company self-insures against professional and general liability cases incurred prior to the Transition and uses a third-party administrator and outside counsel to manage and defend the claims (see Note 12 - Commitments and Contingencies).