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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES (Tables)
3 Months Ended
Mar. 31, 2019
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES  
Schedule of accrued expenses and other current liabilities

 

 

 

 

 

 

 

 

(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

 

Schedule of other liabilities

 

 

 

 

 

 

 

 

(in thousands)

    

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