OTHER ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2026

NOTE 7 – OTHER ACCRUED LIABILITIES

Other accrued liabilities were as follows as of March 31 2026 and December 31, 2025 (in thousands):


		March 31,			December 31,
		2026			2025
Insurance reserves		$	123,174		$	112,606
Deferred membership revenue			55,245			52,141
Federal and state tax liabilities			30,789			275
Patient refunds			20,411			22,880
Accrued legal fees and settlements			13,668			6,379
Other			180,181			168,879
Total other accrued liabilities		$	423,468		$	363,160

Deferred membership revenue, or contract liabilities, are primarily related to cash payments recorded in advance of satisfying the Company’s performance obligations related to sales of air and ground memberships. Deferred membership revenue balances of a long-term nature were $42.5 million and $41.1 million as of March 31, 2026 and December 31, 2025, respectively, classified under other long-term liabilities on the condensed consolidated balance sheets. As of March 31, 2026, the Company recognized $16.6 million of revenue that was included in the deferred revenue balance as of December 31, 2025. As of March 31, 2026, the weighted average remaining period over which revenue for unsatisfied performance obligations on memberships will be recognized was approximately 3.5 years.