Accrued Professional Liabilities

12 Months Ended

Dec. 31, 2015

Accrued Professional Liabilities

The Company maintains professional liability insurance policies with third-party insurers generally on a claims-made basis, subject to self-insured retention, exclusions and other restrictions. A substantial portion of the professional liability loss risks are being provided by a third-party insurer which is fully reinsured by the Company's wholly-owned captive insurance subsidiary. The Company records an estimate of liabilities for self-insured amounts and claims incurred but not reported based on an actuarial valuation using historical loss patterns, which are not discounted.

At December 31, 2015, the Company's accrued professional liabilities are presented in the accompanying consolidated balance sheets as a component of other accrued liabilities and other long-term liabilities as follows (in thousands):



	2015		2014
Estimated losses under self-insured programs	$	30,748	$	25,337
Incurred but not reported losses	36,166		28,448
Total accrued professional liabilities	66,914		53,785
Less estimated losses payable within one year	14,362		11,983
Total	$	52,552	$	41,802

The changes to the Company's estimated losses under self-insured programs as of December 31, 2015 and 2014 were as follows (in thousands):



	2015			2014
Balance, beginning of year	$	53,785		$	1,171
Assumed liabilities through acquisitions	13,317			53,512
Provision related to current period reserves	15,943			5,423
Payments for current period reserves	(4,475		)	(1,595		)
Benefit related to changes in prior period reserves	(425		)	(661		)
Payments for prior period reserves	(8,863		)	(6,055		)
Other, net	(2,368		)	1,990
Balance, end of year	$	66,914		$	53,785