ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2020

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

9. ACCRUED EXPENSES

Accrued expenses as of June 30, 2020 and December 31, 2019 consisted of the following (in thousands):

	June 30, 2020		December 31, 2019
Salaries and related costs	$	16,809	$	19,340
Credit balances due to patients and payors		6,871		4,303
Group health insurance claims		2,180		2,277
Closure costs		1,987		116
Federal income taxes payable		4,637		-
MAAPP funds payable		12,861		-
Deferred employer payroll taxes - CARES ACT		2,155		-
Other		3,825		4,819
Total	$	51,325	$	30,855

In response to the COVID-19 pandemic, the federal government approved the CARES Act. The CARES Act allowed for qualified healthcare providers to receive advanced payments under the existing Medicare Accelerated and Advance Payments Program (“MAAPP funds”) during the COVID-19 pandemic. Under this program, healthcare providers could choose to receive advanced payments for future Medicare services provided. The Company applied for and received approval from Centers for Medicare & Medicaid Services (“CMS”) in April 2020. The Company recorded these payments as a liability until all performance obligations have been met as the payments were made on behalf of patients before services were provided. Currently, MAAPP funds received will be applied to future Medicare billings commencing in August 2020, with all such remaining amounts required to be repaid by November 2020. Beginning November 2020, any unpaid balance will begin accruing interest. Failure to repay the advanced payments when due will result in interest charges on the outstanding balance owed.

Closure costs consist primarily of remaining lease commitments.