Details of Certain Balance Sheet Accounts

6 Months Ended

Jun. 30, 2024

Details Of Certain Balance Sheet Accounts [Abstract]

Details of Certain Balance Sheet Accounts

7. Details of Certain Balance Sheet Accounts

Prepaid expenses and other current assets consisted of the following:

	June 30, 2024		December 31, 2023
	(Amounts in Thousands)
Prepaid payroll	$	—	$	8,735
Prepaid workers' compensation and liability insurance		4,411		3,696
Prepaid licensing fees		4,874		4,481
Workers' compensation insurance receivable		623		577
Other		2,580		2,225
Total prepaid expenses and other current assets	$	12,488	$	19,714

Accrued expenses consisted of the following:

	June 30, 2024		December 31, 2023
	(Amounts in Thousands)
Accrued health benefits		7,061		7,400
Payor advances (1)		—		1,218
Accrued professional fees		8,389		7,304
Accrued payroll and other taxes		6,256		8,572
Other (2)		13,927		8,742
Total accrued expenses	$	35,633	$	33,236

(1)Represents the deferred portion of payments received from payors for COVID-19 reimbursements which was recognized as we incurred specific COVID-19 related expenses (including expenses related to securing and maintaining adequate personnel).

(2)Includes a $4.6 million initial payment received for the New York Asset Sale as of June 30, 2024.