Accrued Expenses and Other Current Liabilities and Other Liabilities (Tables)

9 Months Ended

Sep. 30, 2019

Accrued Expenses and Other Current Liabilities and Other Liabilities

Schedule of accrued expenses and other current liabilities

	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

Schedule of other liabilities

	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