v3.26.1
OTHER ACCRUED LIABILITIES
 6 Months Ended
Jun. 30, 2026
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:
June 30, 2026December 31, 2025
Quality assurance fee$15,121 $17,398 
Refunds, deferred revenue and advances
100,006 105,642 
Cash held in trust for patients8,592 8,653 
Dividends payable3,788 3,775 
Property taxes14,418 7,150 
Income tax payable
— 818 
Accrued litigation (Note 18)
12,000 12,000 
Other17,076 18,591 
OTHER ACCRUED LIABILITIES$171,001 $174,027 
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 consist 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.