Intangible Assets and Goodwill (Tables)

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill

Intangible assets and Goodwill consist of the following:

(Amounts in 000’s)	Bed licenses (included in property and equipment) (1)			Bed Licenses - Separable (2)		Lease Rights			Total			Goodwill (2)
Balances, December 31, 2023
Gross	$	14,276		$	2,471	$	176		$	16,923		$	1,585
Accumulated amortization		(4,997	)		—		(89	)		(5,086	)		—
Net carrying amount	$	9,279		$	2,471	$	87		$	11,837		$	1,585
Balances, September 30, 2024
Gross		14,276			2,471		176			16,923			1,585
Accumulated amortization		(5,302	)		—		(102	)		(5,404	)		—
Net carrying amount	$	8,974		$	2,471	$	74		$	11,519		$	1,585

(1)Non-separable bed licenses are included in property and equipment as is the related accumulated amortization expense (see Note 4 – Property and Equipment).

(2)The Company does not amortize indefinite-lived intangibles, which consist of separable bed licenses and goodwill.

Schedule of Total Amortization Expense

The following table summarizes amortization expense for the three and nine months ended September 30, 2024 and 2023:

	Three Months Ended September 30,				Nine Months Ended September 30,
(Amounts in 000’s)	2024		2023		2024		2023
Bed licenses	$	97	$	104	$	304	$	311
Lease rights		4		6		13		18
Total amortization expense	$	101	$	110	$	317	$	329

Schedule of Estimated Amortization Expense for All Definite Lived Intangibles

Expected amortization expense for the years ending December 31, for all definite-lived intangibles, for each of the next five years and thereafter is as follows:

(Amounts in 000’s)	Bed Licenses		Lease Rights
2024 (3 months remaining)	$	104	$	4
2025		414		18
2026		414		18
2027		414		18
2028		414		17
Thereafter		7,214		—
Total expected amortization expense	$	8,974	$	74