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OTHER ACCRUED LIABILITIES
 6 Months Ended
Jun. 30, 2020
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:

June 30, 2020December 31, 2019
Refunds payable$2,289  $2,152  
Deferred revenue1,836  1,937  
Contract Liabilities (CARES Act advance payments)27,997  —  
Resident deposits6,171  6,292  
Property taxes866  1,130  
Other2,431  2,400  
Other accrued liabilities$41,590  $13,911  
Refunds payable includes payables related to overpayments, duplicate payments and credit balances from various payor sources. Deferred revenue occurs when the Company receives payments in advance of services provided. Resident deposits include refundable deposits to residents and a small portion consists of non-refundable deposits recognized into revenue over a period of time. The CARES Act also expanded the Centers for Medicare & Medicaid Services’ (“CMS”) ability to provide accelerated/advance payments intended to increase the cash flow of healthcare providers and suppliers impacted by COVID-19. The Company applied for and received $27,997 in advance payments. These funds are subject to automatic recoupment through offsets to new claims beginning in August 2020 with full repayment of advanced funds expected to be completed in November 2020.