Accrued Expenses and Other Current Liabilities and Other Liabilities

9 Months Ended

Sep. 30, 2020

Accrued Expenses and Other Current Liabilities and Other Liabilities

Accrued Expenses and Other Current Liabilities and Other Liabilities

Note J — Accrued Expenses and Other Current Liabilities and Other Liabilities

Accrued expenses and other current liabilities consist of:

	As of September 30,		As of December 31,
(in thousands)	2020		2019
Patient prepayments, deposits, and refunds payable	$	26,969	$	24,183
Accrued sales taxes and other taxes		10,240		8,543
Insurance and self-insurance accruals		7,786		8,033
Derivative liability		7,704		3,516
Liabilities incurred to seller in acquisitions		3,656		—
Accrued professional fees		1,547		2,533
Accrued interest payable		747		266
Other current liabilities		13,785		8,751
Total	$	72,434	$	55,825

Other liabilities consist of:

	As of September 30,		As of December 31,
(in thousands)	2020		2019
Supplemental executive retirement plan obligations	$	19,461	$	20,851
Derivative liability		16,075		9,821
Unrecognized tax benefits		7,910		5,296
Long-term insurance accruals		7,539		7,424
Deferred payroll taxes		7,118		—
Other		1,974		2,412
Total	$	60,077	$	45,804