12. | Accrued Expenses and Other Liabilities |
The following is a summary of our accrued expenses and other liabilities at June 30, 2026 and December 31, 2025 (in thousands): | | | | | | | | | June 30, 2026 | | December 31, 2025 | Impounds | | $ | 16,736 | | $ | 14,627 | SHOP liabilities | | | 15,150 | | | 8,734 | Property tax liability | | | 6,784 | | | 7,125 | Maintenance and repair reserves | | | 5,749 | | | 6,152 | Accounts payable and other accrued liabilities | | | 4,754 | | | 7,584 | Lease liabilities | | | 2,412 | | | 2,580 | SHOP deferred revenue | | | 2,402 | | | 2,115 | Deferred commitments | | | 1,256 | | | 3,171 | Security deposits | | | 1,101 | | | 1,601 | Total | | $ | 56,344 | | $ | 53,689 |
|