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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES (Tables)
9 Months Ended
Sep. 30, 2018
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES  
Schedule of accrued expenses and other current liabilities

 

 

 

 

 

 

 

 

(in thousands)

    

As of September 30, 2018

    

As of 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

 

Schedule of other liabilities

 

 

 

 

 

 

 

 

(in thousands)

    

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