For legal entities where the Company has a financial relationship, the Company evaluates whether it has a variable interest and determines if the entity is considered a variable interest entity (“VIE”). If the Company concludes an entity is a VIE and the Company is the primary beneficiary, the entity is consolidated. The primary beneficiary analysis is a qualitative analysis based on power and benefits. A reporting entity has a controlling financial interest in a VIE and must consolidate the VIE if it has both power and benefits. It must have the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE that potentially could be significant to the VIE or the right to receive benefits from the VIE that potentially could be significant to the VIE.

At September 30, 2021, the Company operated six facilities through non-wholly owned subsidiaries. The Company owns between 60% and 86% of the equity interests of these entities, and noncontrolling partners own the remaining equity interests. The Company manages each of these facilities, is responsible for the day to day operations and, therefore, has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses or receive benefits from the VIE that could potentially be significant to the VIE. These activities include, but are not limited to, behavioral healthcare services, human resource and employment-related decisions, marketing and finance. The terms of the agreements governing each of our VIEs prohibit us from using the assets of each VIE to satisfy the obligations of other entities. Consolidated assets at September 30, 2021 and December 31, 2020 include total assets of variable interest entities of $298.9 million and $261.7 million, respectively, which cannot be used to settle the obligations of other entities. Consolidated liabilities at September 30, 2021 and December 31, 2020 include total liabilities of variable interest entities of $24.4 million and $26.1 million, respectively.

The consolidated VIEs assets and liabilities in the Company’s condensed consolidated balance sheets are shown below (in thousands):

	September 30, 2021		December 31, 2020

Cash and cash equivalents	$	25,028	$	15,151
Accounts receivable, net		20,673		18,507
Other current assets		2,029		1,461
Total current assets		47,730		35,119
Property and equipment, net		199,078		175,103
Goodwill		34,945		34,945
Intangible assets, net		10,490		9,581
Operating lease right-of-use assets		6,681		6,909
Total assets	$	298,924	$	261,657


Accounts payable	$	3,102	$	4,143
Accrued salaries and benefits		5,735		4,357
Current portion of operating lease liabilities		188		164
Other accrued liabilities		7,604		8,366
Total current liabilities		16,629		17,030
Operating lease liabilities		6,718		6,863
Other liabilities		1,083		2,166
Total liabilities	$	24,430	$	26,059