Accounts Payable, Accrued Liabilities, and Other Liabilities (Tables)

3 Months Ended

Mar. 31, 2022

Schedule of Accounts Payable and Accrued Liabilities

The following table summarizes the Company’s accounts payable, accrued liabilities, and other liabilities, excluding accounts payable, accrued liabilities, and other liabilities related to assets classified as discontinued operations (in thousands):


	March 31, 2022		December 31, 2021
Refundable entrance fees(1)	$	281,242	$	288,409
Accrued construction costs	163,277		179,995
Accrued interest	35,753		59,342
Other accounts payable and accrued liabilities	215,101		227,638
Accounts payable, accrued liabilities, and other liabilities	$	695,373	$	755,384

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(1)At March 31, 2022 and December 31, 2021, unamortized nonrefundable entrance fee liabilities were $498 million and $496 million, respectively, which are recorded within deferred revenue on the Consolidated Balance Sheets. During the three months ended March 31, 2022, the Company collected nonrefundable entrance fees of $21 million and recognized amortization of $19 million. During the three months ended March 31, 2021, the Company collected nonrefundable entrance fees of $15 million and recognized amortization of $20 million. The amortization of nonrefundable entrance fees is included within resident fees and services on the Consolidated Statements of Operations.