OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Payables and Accruals [Abstract]
Quality assurance fee	$ 7,071	$ 6,474
Refunds payable	39,248	34,814
Resident advances	4,758	9,337
Unapplied state relief funds	3,248	1,781
Cash held in trust for patients	6,002	6,430
Dividends payable	3,051	3,035	$ 2,900
Property taxes	12,006	9,124
Legal finding accrued	4,484	0
Other	20,325	18,415
OTHER ACCRUED LIABILITIES	$ 100,193	$ 89,410

Accrued Liabilities, State Relief Contract Liabilities

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Cash held in trust for residents reflects monies received from, or on behalf of, residents. Maintaining a trust account for residents is a regulatory requirement and, while the trust assets offset the liability, the Company assumes a fiduciary responsibility for these funds.

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Quality assurance fee represents amounts payable to California, Utah, Idaho, Washington, Colorado, Iowa, and Nebraska in respect of a mandated fee based on resident days

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Resident refunds payable includes amounts due to residents for overpayments and duplicate payments

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Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.

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Carrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding.

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.

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