Accrued Expenses and Other Current Liabilities and Other Liabilities

9 Months Ended

Sep. 30, 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:

	As of September 30,		As of December 31,
(in thousands)	2019		2018
Patient prepayments, deposits, and refunds payable	$	25,979	$	24,563
Accrued sales taxes and other taxes		8,646		6,810
Insurance and self-insurance accruals		8,234		8,886
Derivative liability		3,413		724
Accrued professional fees		503		3,751
Accrued interest payable		344		332
Other current liabilities		8,789		6,717
Total accrued expenses and other current liabilities	$	55,908	$	51,783

Other liabilities consist of:

	As of September 30,		As of December 31,
(in thousands)	2019		2018
Supplemental executive retirement plan obligations	$	19,370	$	20,195
Derivative liability		12,627		3,134
Long-term insurance accruals		8,058		8,713
Unrecognized tax benefits, and related interest and penalties		5,457		5,458
Deferred tenant improvement allowances		—		8,570
Deferred rent		—		4,455
Other		2,339		1,045
Total other liabilities	$	47,851	$	51,570