v3.25.2
OTHER ACCRUED LIABILITIES
 6 Months Ended
Jun. 30, 2025
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:
June 30, 2025December 31, 2024
Quality assurance fee$15,963 $12,667 
Refunds, deferred revenue and advances
78,817 75,573 
Cash held in trust for patients7,557 6,370 
Dividends payable3,605 3,589 
Property taxes10,943 15,400 
Other17,935 18,458 
OTHER ACCRUED LIABILITIES$134,820 $132,057 
Quality assurance fee represents the aggregate of amounts payable to various states that have a mandated fee based on patient days or licensed beds. Refunds, deferred revenue and advances consists of liabilities related to duplicate payments and credit balances from various payor sources, as well as payments received from residents in advance of services provided. Cash held in trust for patients reflects monies received from or on behalf of patients. Maintaining a trust account for patients is a regulatory requirement and, while the trust assets offset the liabilities, the Company assumes a fiduciary responsibility for these funds. The cash balance related to this liability is included in other current assets in the condensed consolidated balance sheets.