ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

6 Months Ended

Jun. 30, 2018

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

NOTE H — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

Accrued expenses and other current liabilities consist of:

(in thousands)	As of June 30, 2018		As of December 31, 2017
Patient prepayments, deposits and refunds payable	$	25,242	$	30,194
Accrued professional fees	4,260		11,612
Insurance and self-insurance accruals	8,894		8,901
Accrued sales taxes and other taxes	6,055		6,335
Derivative liability	1,222		—
Accrued interest payable	400		845
Other current liabilities	8,185		8,421
Total accrued expenses and other current liabilities	$	54,258	$	66,308

Other liabilities consist of:

(in thousands)	As of June 30, 2018		As of December 31, 2017
Supplemental executive retirement plan obligations	$	20,325	$	21,842
Long-term insurance accruals	9,620		9,531
Deferred tenant improvement allowances	8,363		7,361
Unrecognized tax benefits	5,337		5,219
Deferred rent	4,673		4,909
Other	1,147		1,391
Total other liabilities	$	49,465	$	50,253