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 |
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