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

9 Months Ended

Sep. 30, 2020

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)	2020		2019
Patient prepayments, deposits, and refunds payable	$	26,969	$	24,183
Accrued sales taxes and other taxes		10,240		8,543
Insurance and self-insurance accruals		7,786		8,033
Derivative liability		7,704		3,516
Liabilities incurred to seller in acquisitions		3,656		—
Accrued professional fees		1,547		2,533
Accrued interest payable		747		266
Other current liabilities		13,785		8,751
Total	$	72,434	$	55,825

Schedule of other liabilities

	As of September 30,		As of December 31,
(in thousands)	2020		2019
Supplemental executive retirement plan obligations	$	19,461	$	20,851
Derivative liability		16,075		9,821
Unrecognized tax benefits		7,910		5,296
Long-term insurance accruals		7,539		7,424
Deferred payroll taxes		7,118		—
Other		1,974		2,412
Total	$	60,077	$	45,804