RESTRICTED AND OTHER ASSETSRestricted and other assets consist of the following:
December 31,
2022
2021
Debt issuance costs, net
$
3,753
$
1,953
Long-term insurance losses recoverable asset
10,512
6,755
Capital improvement reserves with landlords and lenders
6,446
7,103
Deposits with landlords
2,527
2,606
Other
14,053
11,099
RESTRICTED AND OTHER ASSETS
$
37,291
$
29,516
Included in restricted and other assets as of December 31, 2022 and 2021 are anticipated insurance recoveries related to the Company's workers' compensation, general and professional liability claims that are recorded on a gross rather than net basis in accordance with an Accounting Standards Update issued by the FASB.