Accrued Expenses and Other Current Liabilities and Other Liabilities

6 Months Ended

Jun. 30, 2021

Accrued Expenses and Other Current Liabilities and Other Liabilities

Accrued Expenses and Other Current Liabilities and Other Liabilities

Note I — 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)	2021		2020
Patient prepayments, deposits, and refunds payable	$	25,738	$	27,195
Accrued sales taxes and other taxes		9,661		9,863
Insurance and self-insurance accruals		8,213		7,651
Derivative liability		7,528		7,686
Accrued professional fees		1,486		1,016
Accrued interest payable		522		440
Other current liabilities		10,185		9,010
Total	$	63,333	$	62,861

Other liabilities consist of:

	As of June 30,		As of December 31,
(in thousands)	2021		2020
Supplemental executive retirement plan obligations	$	20,668	$	21,503
Derivative liability		9,626		14,388
Long-term insurance accruals		7,630		7,326
Deferred payroll taxes		5,918		5,918
Unrecognized tax benefits		5,142		5,465
Other		2,176		1,993
Total	$	51,160	$	56,593