Accounting Policies and Related Matters (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consist of the following (in thousands):

	Year Ended December 31,
	2021		2020
Accounts payable	$	174,799	$	101,592
Accrued interest	111,157		112,202
Other accrued expenses	238,931		193,631
Unearned revenues	307,316		115,411
Taxes payable	117,013		99,916
Other liabilities	286,338		418,842
Total	$	1,235,554	$	1,041,594

Schedule of Seniors Housing Operating Portfolio

Quarterly spot occupancy rates through December 31, 2021 are as follows (unaudited):

	December 31, 2020		March 31, 2021		June 30, 2021		September 30, 2021		December 31, 2021
Spot occupancy (1)	74.9	%	72.9	%	74.8	%	76.9	%	77.7	%
Sequential occupancy change (2)			(1.9)	%	1.9	%	2.1	%	0.7	%

(1) Spot occupancy represents approximate month end occupancy at our share for 546 properties in operation as of December 31, 2020, including unconsolidated properties but excluding acquisitions, executed dispositions, development conversions since this date as well as one property closed for redevelopment.

(2) Sequential occupancy changes are based on actual spot occupancy and may not recalculate due to rounding.