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
Self-insurance liabilities$10,815 $8,368 
Hospice CAP liabilities3,649 3,958 
Deferred revenue2,478 2,291 
Refunds payable3,796 4,049 
Property taxes1,411 1,602 
Resident deposits779 880 
Software license payable908 908 
Finance leases liabilities—current6,502 818 
Other3,803 3,977 
Other accrued liabilities$34,141 $26,851 
Deferred revenue occurs when the Company receives payments in advance of services provided. Refunds payable includes payables related to overpayments, duplicate payments and credit balances from various payor sources. Resident deposits include refundable deposits to residents.