Other Accrued Liabilities

3 Months Ended

Mar. 31, 2015

OTHER ACCRUED LIABILITIES [Abstract]

Other Liabilities Disclosure [Text Block]

OTHER ACCRUED LIABILITIES

Other accrued liabilities consist of the following:

	March 31, 2015		December 31, 2014
Quality assurance fee	$	3,677	$	2,855
Refunds payable	10,112		7,014
Deferred revenue	3,991		3,471
Cash held in trust for patients	1,922		1,824
Resident deposits	5,760		1,593
Dividends payable	1,935		1,708
Property taxes	3,165		3,043
Other	3,683		3,122
Other accrued liabilities	$	34,245	$	24,630

Quality assurance fee represents amounts payable to Arizona, California, Colorado, Idaho, Iowa, Nebraska, Utah, Washington and Wisconsin in respect of a mandated fee based on resident days. Refunds payable includes payables related to overpayments and duplicate payments. Deferred revenue occurs when the Company receives payments in advance of services provided. Cash held in trust for patients reflects monies received from, or on behalf of, patients. Maintaining a trust account for patients is a regulatory requirement and, while the trust assets offset the liabilities, the Company assumes a fiduciary responsibility for these funds. The cash balance related to this liability is included in other current assets in the accompanying condensed consolidated balance sheets.