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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
6 Months Ended
Jun. 30, 2020
Payables and Accruals [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
 
Accrued compensation and benefits consist of the following: 
 June 30, 2020December 31, 2019
Accrued compensation$20,299  $24,526  
Accrued vacation pay17,438  12,670  
 $37,737  $37,196  

Accrued expenses and other current liabilities consist of the following: 
 June 30, 2020December 31, 2019
Refunds due to payors$28,166  $20,085  
Deferred revenue - advanced payments from CMS83,193  —  
Grant funds escrow16,758  —  
Accrued settlements (Note 15)
12,714  6,573  
IPO put liability (Note 7)
16,685  —  
Other16,098  10,935  
 $173,614  $37,593