| INSURANCE RESERVES |
NOTE 16 – INSURANCE RESERVES The table below summarizes the non-health and welfare insurance reserves included in the accompanying condensed consolidated balance sheets at June 30, 2026 and December 31, 2025 (in thousands): | | | | | | | | | | | | | | | | | | | | | June 30, 2026 | | December 31, 2025 | | | Other Accrued | | Insurance | | Total | | Other Accrued | | Insurance | | Total | | | Liabilities | | Reserves | | Liability | | Liabilities | | Reserves | | Liability | Automobile | | $ | 53,066 | | $ | 104,788 | | $ | 157,854 | | $ | 36,122 | | $ | 79,196 | | $ | 115,318 | Workers' compensation | | | 41,656 | | | 106,962 | | | 148,618 | | | 39,111 | | | 99,205 | | | 138,316 | General/ Professional Liability | | | 38,581 | | | 121,089 | | | 159,670 | | | 37,373 | | | 133,668 | | | 171,041 | | | $ | 133,303 | | $ | 332,839 | | $ | 466,142 | | $ | 112,606 | | $ | 312,069 | | $ | 424,675 |
The changes to the Company’s estimated losses under insurance programs, including those covered by commercial insurance programs with offsetting assets, as of June 30, 2026 and December 31, 2025 were as follows (in thousands): | | | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | Balance, beginning of period | | $ | 424,675 | | $ | 347,805 | Expense for current period reserves | | | 7,736 | | | 29,540 | Unfavorable (favorable) changes to prior reserves | | | 15,595 | | | 31,528 | Change in losses covered by commercial insurance programs | | | 37,017 | | | 44,236 | Payments for claims | | | (18,881) | | | (28,434) | Balance, end of period | | $ | 466,142 | | $ | 424,675 |
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