v3.25.4

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Deferred income tax assets:
Operating loss carryforwards	$ 489,929	$ 426,454
Operating lease obligations	300,713	322,612
Tax credits	49,883	50,367
Accrued expenses	44,337	47,467
Financing lease obligations	0	29,524
Intangible assets	5,537	17,103
Investment in unconsolidated ventures	2,943	3,322
Capital loss carryforward	167	0
Other	0	97
Total gross deferred income tax asset	893,509	896,946
Valuation allowance	(578,225)	(521,497)
Net deferred income tax assets	315,284	375,449
Deferred income tax liabilities:
Operating lease right-of-use assets	(259,117)	(284,594)
Property, plant and equipment	(48,955)	(100,459)
Financing lease obligations	(9,401)	0
Other	(4,127)	0
Total gross deferred income tax liability	(321,600)	(385,053)
Net deferred tax asset (liability)	(6,316)	(9,604)
Deferred Tax Valuation Allowance
Valuation and qualifying accounts [Roll forward]
Balance at beginning of period	521,497	474,152	$ 425,043
Charged to deferred income tax (benefit) provision	56,728	47,345	49,109
Balance at end of period	$ 578,225	$ 521,497	$ 474,152

The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from differences in accounting under GAAP and tax returns for assets and liabilities established under GAAP pertaining to capital lease obligations.

+ References

No definition available.

Brookdale Senior Living Inc. 10-K