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

9 Months Ended

Sep. 30, 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):


	September 30, 2022		December 31, 2021
Refundable entrance fees(1)	$	271,675	$	288,409
Accrued construction costs	160,937		179,995
Accrued interest	35,832		59,342
Other accounts payable and accrued liabilities	264,451		227,638
Accounts payable, accrued liabilities, and other liabilities	$	732,895	$	755,384

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(1)At September 30, 2022 and December 31, 2021, unamortized nonrefundable entrance fee liabilities were $512 million and $496 million, respectively, which are recorded within deferred revenue on the Consolidated Balance Sheets. During the three and nine months ended September 30, 2022, the Company collected nonrefundable entrance fees of $24 million and $74 million, respectively, and recognized amortization of $20 million and $58 million, respectively. During the three and nine months ended September 30, 2021, the Company collected nonrefundable entrance fees of $25 million and $63 million, respectively, and recognized amortization of $19 million and $57 million, respectively. The amortization of nonrefundable entrance fees is included within resident fees and services on the Consolidated Statements of Operations.