Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2025

Schedule of Accounts Payable and Accrued Liabilities

The following is a summary of accrued expenses as of September 30, 2025 and December 31, 2024 (in thousands):


	September 30, 2025		December 31, 2024
Accrued payroll and employee benefits	$	20,457	$	20,894
Accrued interest (1)	7,359		8,499
Accrued taxes	9,047		8,050
Accrued professional fees (2)	12,892		3,315
Accrued other expenses	5,503		4,266
Total accrued expenses	$	55,258	$	45,024

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(1) Includes deferred interest of $4.3 million and $5.5 million as of September 30, 2025 and December 31, 2024, respectively, in consideration of the Fannie Mae (defined below) troubled debt restructuring. The deferred interest represents interest that has been forgiven under the Fannie Mae troubled debt restructuring.

(2) Includes loss reserve of $5.2 million and $0.4 million as of September 30, 2025 and December 31, 2024, respectively, and accrued professional fees in consideration of the CHP Merger of $3.5 million as of September 30, 2025.

SONIDA SENIOR LIVING, INC. 10-Q