ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

3 Months Ended

Mar. 31, 2019

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

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

Accrued expenses and other current liabilities consist of:

(in thousands)	As of March 31, 2019		As of December 31, 2018
Patient prepayments, deposits and refunds payable	$	24,187	$	24,563
Insurance and self-insurance accruals		8,610		8,886
Accrued sales taxes and other taxes		7,283		6,810
Accrued professional fees		3,685		3,751
Education expenses		2,315		—
Derivative liability		1,205		724
Accrued interest payable		487		332
Other current liabilities		5,539		6,717
Total accrued expenses and other current liabilities	$	53,311	$	51,783

Other liabilities consist of:

(inthousands)	As of March 31, 2019		As of December 31, 2018
Supplemental executive retirement plan obligations	$	18,661	$	20,195
Long-term insurance accruals		8,437		8,713
Derivative liability		6,515		3,134
Unrecognized tax benefits, and related interest and penalties		5,523		5,458
Asset retirement obligations		1,113		980
Deferred tenant improvement allowances		—		8,570
Deferred rent		—		4,455
Other		10		65
Total other liabilities	$	40,259	$	51,570