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ACCRUED EXPENSES
3 Months Ended
Mar. 31, 2023
ACCRUED EXPENSES [Abstract]  
ACCRUED EXPENSES
8. ACCRUED EXPENSES

Accrued expenses as of March 31, 2023, and December 31, 2022 consisted of the following (in thousands):

 
March 31, 2023
   
December 31, 2022
 
Salaries and related costs
 
$
16,975
   
$
22,912
 
Credit balances due to patients and payors
   
7,962
     
8,094
 
Group health insurance claims
   
2,930
     
1,666
 
Closure costs
   
230
     
243
 
Dividend payable
   
5,617
     
-
 
Payable related to purchase of redeemable non-controlling interest
   
5,015
     
4,498
 
Interest payable
    1,193       -  
Contingent consideration
    1,600       -  
Other
   
3,698
     
-
 
Total
 
$
45,220
   
$
37,413