OTHER ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2026

NOTE 7 – OTHER ACCRUED LIABILITIES

Other accrued liabilities were as follows as of June 30, 2026 and December 31, 2025 (in thousands):


		June 30,			December 31,
		2026			2025
Insurance reserves		$	133,303		$	112,606
Deferred membership revenue			54,029			52,141
Quality assurance fee programs			46,691			22,484
Accrued aircraft engines and parts			19,149			12,970
Patient refunds			18,657			22,880
Accrued legal fees and settlements			8,406			6,379
Other			128,507			133,700
Total other accrued liabilities		$	408,742		$	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 $42.9 million and $41.1 million as of June 30, 2026 and December 31, 2025,

respectively, classified under other long-term liabilities on the condensed consolidated balance sheets. As of June 30, 2026, the Company recognized $29.6 million of revenue that was included in the deferred revenue balance as of December 31, 2025. As of June 30, 2026, the weighted average remaining period over which revenue for unsatisfied performance obligations on memberships will be recognized was approximately 3.6 years.