OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Other Accrued Liabilities, Current [Abstract]
Refunds payable	$ 2,289	$ 2,152
Deferred revenue	1,836	1,937
Contract Liabilities (CARES Act advance payments)	27,997	0
Resident deposits	6,171	6,292
Property taxes	866	1,130
Other	2,431	2,400
Other accrued liabilities	$ 41,590	$ 13,911

The Coronavirus Aid, Relief, and Economic Security Act, Advance Payments Received

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Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.

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Current regulatory liabilities generally represent obligations to make refunds to customers for various reasons including overpayment.

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The current portion, due within one year or one operating cycle, if longer, of deposits held other than customer deposits.

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Obligations not otherwise itemized or categorized in the footnotes to the financial statements that are due within one year or operating cycle, if longer, from the balance sheet date.

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