Accrued Expenses and Other Current Liabilities and Other Liabilities

6 Months Ended

Jun. 30, 2020

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 June 30,		As of December 31,
(in thousands)	2020		2019
Patient prepayments, deposits, and refunds payable	$	26,345	$	24,183
Accrued sales taxes and other taxes		9,802		8,543
Derivative liability		7,814		3,516
Insurance and self-insurance accruals		7,584		8,033
Liabilities incurred to seller in acquisitions		3,583		—
Accrued professional fees		1,584		2,533
Accrued interest payable		565		266
Other current liabilities		10,919		8,751
Total	$	68,196	$	55,825

Other liabilities consist of:

	As of June 30,		As of December 31,
(in thousands)	2020		2019
Supplemental executive retirement plan obligations	$	19,607	$	20,851
Derivative liability		17,996		9,821
Long-term insurance accruals		7,511		7,424
Unrecognized tax benefits		7,843		5,296
Other		4,544		2,412
Total	$	57,501	$	45,804