Accounts Payable, Accrued Liabilities, and Other Liabilities

6 Months Ended

12 Months Ended

Jun. 30, 2026

Dec. 31, 2025

NOTE 8. Accounts Payable, Accrued Liabilities, and Other Liabilities

The following table summarizes the Company’s accounts payable, accrued liabilities, and other liabilities (in thousands):



		June 30,			December 31,
		2026			2025
Refundable entrance fees		$	226,875		$	221,147
Other accounts payable and accrued liabilities			74,889			57,024
Accrued construction costs			4,382			6,039
Accounts payable, accrued liabilities, and other liabilities		$	306,146		$	284,210

NOTE 8. Accounts Payable, Accrued Liabilities, and Other Liabilities

The following table summarizes the Company’s accounts payable, accrued liabilities, and other liabilities (in thousands):



		December 31,
		2025			2024
Refundable entrance fees		$	221,147		$	236,563
Other accounts payable and accrued liabilities.			57,024			68,924
Accrued construction costs			6,039			5,961
Accounts payable, accrued liabilities, and other liabilities		$	284,210		$	311,448