XML 25 R14.htm IDEA: XBRL DOCUMENT v3.26.3
Self-Insured Liabilities
9 Months Ended
Sep. 30, 2026
Other Liabilities Disclosure [Abstract]  
Self-Insured Liabilities Self-Insured Liabilities
The liabilities for professional, general, workers' compensation and occupational injury liability risks are based on actuarially
determined estimates. Liabilities for professional, general, workers' compensation and occupational injury liability risks
represent the estimated ultimate cost of all reported and unreported losses incurred through the respective balance sheet dates.
The Company provides an accrual for actuarially determined claims reported but not paid and estimates of claims incurred
but not reported.
Professional and General Liability
The total costs for professional and general liability losses are based on the Company's premiums and retention costs and
were $30.5 million and $64.2 million for the three months ended September 30, 2026 and 2025, respectively, and $91.1
million and $105.5 million for the nine months ended September 30, 2026 and 2025, respectively. During the three and nine
months ended September 30, 2025, the Company recorded an accrual for loss contingencies of $47.2 million for adverse prior
period claim developments, particularly with respect to its New Mexico market, combined with increased social inflationary
pressures, contributing to higher professional and general liability losses in the prior year periods.
Workers' Compensation and Occupational Injury Liability
The total costs for workers' compensation liability insurance are based on the Company's premiums and retention costs and
were $2.3 million and $2.4 million for the three months ended September 30, 2026 and 2025, respectively, and $5.5 million
and $2.9 million for the nine months ended September 30, 2026 and 2025, respectively.