Accrued Expenses (Tables)

3 Months Ended

Mar. 31, 2026

Schedule of Accounts Payable and Accrued Liabilities

The following is a summary of accrued expenses as of March 31, 2026 and December 31, 2025 (in thousands):


	March 31, 2026		December 31, 2025
Accrued payroll and employee benefits	$	28,394	$	17,877
Accrued interest (1)	9,640		7,096
Accrued taxes	10,575		9,068
Accrued professional fees (2)	10,184		31,561
Accrued other expenses	7,630		6,061
Total accrued expenses	$	66,423	$	71,663

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(1) Includes $3.7 million and $3.9 million of deferred interest as of March 31, 2026 and December 31, 2025, respectively, in connection with the Federal National Mortgage Association loan modification.

(2) Includes loss contingencies of $6.3 million and $6.5 million as of March 31, 2026 and December 31, 2025, respectively, and accrued professional fees in connection with the CHP Merger of $23.4 million as of December 31, 2025.