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Self-Insurance
12 Months Ended
Dec. 31, 2014
Self-Insurance [Abstract]  
Self-Insurance
11.       Self-Insurance

The Company obtains various insurance coverages from commercial carriers at stated amounts as defined in the applicable policy. Losses related to deductible amounts are accrued based on the Company's estimate of expected losses plus incurred but not reported claims. Emeritus provided professional liability coverage for approximately one-half of its operating locations through a wholly-owned captive insurance carrier, and the captive did not itself acquire excess professional liability coverage until October 1, 2013. Consequently, as a result of the Emeritus acquisition, the Company retains full exposure for professional liability claims incurred at those locations before October 1, 2013 and made prior to July 31, 2014.

As of December 31, 2014 and 2013, the Company accrued reserves of $301.6 million and $76.6 million, respectively, for these programs of which $184.7 million and $45.3 million is classified as long-term liabilities as of December 31, 2014 and 2013, respectively. As of December 31, 2014 and 2013, the Company accrued $52.7 million and $16.0 million, respectively, of estimated amounts receivable from the insurance companies under these insurance programs.

The Company has secured self-insured retention risk under workers' compensation and general liability and professional liability programs with cash deposits of $19.6 million and $18.6 million as of December 31, 2014 and 2013, respectively. Letters of credit securing the programs aggregated $33.8 million and $34.2 million as of December 31, 2014 and 2013, respectively. Emeritus previously maintained workers' compensation insurance coverage through a high deductible, collateralized insurance policy with deposits of $51.9 million as of December 31, 2014.