ACCRUED EXPENSES AND OTHER LIABILITIES

6 Months Ended

Jun. 30, 2018

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

	June 30, 2018		December 31, 2017
Security deposits payable (A)	$	2,898	$	46,291
Escrow liabilities (B)	470		6,664
Accounts payable	12,406		9,794
Mortgage interest payable	6,446		6,297
Deferred community fees, net	5,329		4,612
Rent collected in advance	3,240		2,091
Property tax payable	7,280		3,331
Other liabilities	15,322		5,584
Total accrued expenses and other liabilities	$	53,391	$	84,664

(A) Decrease from December 31, 2017 represents the retention of security deposits by us as a result of the Lease Termination. Refer to Note 3 for additional details related to the Lease Termination.

(B) Represents amounts held by lenders in tax, insurance, replacement reserve and other escrow accounts that are related to mortgage notes collateralized by New Senior’s triple net lease properties.