ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

9 Months Ended

Sep. 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 September 30, 2018		Asof December 31, 2017
Patient prepayments, deposits and refunds payable	$	25,299	$	30,194
Accrued professional fees		4,585		11,612
Insurance and self-insurance accruals		9,136		8,901
Accrued sales taxes and other taxes		6,800		6,335
Derivative liability		515		—
Accrued interest payable		501		845
Other current liabilities		7,954		8,421
Total accrued expenses and other current liabilities	$	54,790	$	66,308

Other liabilities consist of:

(inthousands)	As of September 30, 2018		As of December 31, 2017
Supplemental executive retirement plan obligations	$	20,751	$	21,842
Long-term insurance accruals		9,291		9,531
Deferred tenant improvement allowances		8,265		7,361
Unrecognized tax benefits		5,404		5,219
Deferred rent		4,580		4,909
Other		1,104		1,391
Total other liabilities	$	49,395	$	50,253