

	December 31,
	2019		2018
	(amounts in thousands)
Insurance recovery receivable:
Insurance recovery for health claims	$	724	$	—
Insurance recovery for workers’ compensation claims	2,513		2,295
Insurance recovery for professional liability claims	1,774		1,891
	$	5,011	$	4,186

Other non-current assets:
Insurance recovery for workers’ compensation claims	$	5,317	$	5,280
Insurance recovery for professional liability claims	8,695		9,924
Non-current security deposits	969		982
Non-current income tax receivable	261		522
Deferred compensation assets	830		433
Net debt issuance costs	1,252		935
Other	974		—
	$	18,298	$	18,076

Accrued compensation and benefits:
Salaries and payroll taxes	$	13,270	$	15,884
Accrual for bonuses and commissions	3,566		1,476
Accrual for workers’ compensation claims	7,219		6,454
Accrual for professional liability claims	2,660		2,786
Accrual for healthcare claims	3,610		5,158
Accrual for vacation	982		1,574
	$	31,307	$	33,332

Long-term accrued claims:
Accrual for workers’ compensation claims	$	12,454	$	12,997
Accrual for professional liability claims	14,484		16,302
	$	26,938	$	29,299

Other long-term liabilities: (a)
Deferred compensation	$	2,216	$	1,725
Deferred rent (b)	—		6,039
Long-term unrecognized tax benefits	701		590
Other	1,120		318
	$	4,037	$	8,672

________________

(a) Prior year presentation included non-current deferred tax liabilities, which is presented in the consolidated balance sheets in the current year.

(b) Upon the Company's adoption of the Leases Topic of the FASB ASC on January 1, 2019, deferred rent has been reclassified as a reduction of the operating right-of-use asset. See Note 10 - Leases.