Accrued Expenses

6 Months Ended

Jun. 30, 2022

Payables And Accruals [Abstract]

Accrued Expenses

NOTE 7. ACCRUED EXPENSES

Accrued expenses consist of the following:

(Amounts in 000’s)	June 30, 2022		December 31, 2021
Accrued employee benefits and payroll-related	$	571	$	343
Real estate and other taxes (1)		1,672		1,391
Self-insured reserve (2)		154		162
Accrued interest		200		206
Unearned rental revenue		—		192
Medicaid overpayment - Healthcare Services		1,543		1,529
Other accrued expenses		1,304		1,164
Total accrued expenses	$	5,444	$	4,987

(1)June 30, 2022 includes approximately $0.1 million of bed tax accruals for the Healthcare Services segment. December 31, 2021 includes approximately $0.7 million of bed taxes in arrears related to the Wellington Transition and approximately $0.3 million bed tax for the year for the Healthcare segment.

(2)The Company self-insures against professional and general liability cases incurred prior to the Transition and uses a third-party administrator and outside counsel to manage and defend the claims (see Note 11 - Commitments and Contingencies).