Accrued Expenses and Other Current Liabilities and Other Liabilities

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities and Other Liabilities

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)	2021		2020
Patient prepayments, deposits, and refunds payable	$	25,075	$	27,195
Accrued sales taxes and other taxes	9,456		9,863
Insurance and self-insurance accruals	7,518		7,651
Derivative liability	7,461		7,686
Accrued professional fees	1,177		1,016
Accrued interest payable	581		440
Other current liabilities	7,904		9,010
Total	$	59,172	$	62,861

Other liabilities consist of:

	As of September 30,		As of December 31,
(in thousands)	2021		2020
Supplemental executive retirement plan obligations	$	21,184	$	21,503
Derivative liability	7,953		14,388
Long-term insurance accruals	7,894		7,326
Deferred payroll taxes	5,918		5,918
Unrecognized tax benefits	300		5,465
Other	2,112		1,993
Total	$	45,361	$	56,593