Accrued Professional Liabilities

3 Months Ended

Mar. 31, 2016

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 March 31, 2016 and 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):



	March 31, 2016		December 31, 2015
Estimated losses under self-insured programs	$	30,227	$	30,748
Incurred but not reported losses	33,318		36,166
Total accrued professional liabilities	63,545		66,914
Less estimated losses payable within one year	14,319		14,362
Total	$	49,226	$	52,552

The changes to the Company's estimated losses under self-insured programs as of March 31, 2016 were as follows (in thousands):



Balance at December 31, 2015	$	66,914
Provision related to current period reserves	4,274
Payments for prior period reserves	(4,128		)
Other, net including post acquisition adjustments	(3,515		)
Balance at March 31, 2016	$	63,545