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<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/finite-lived-intangible-assets-amortization-expense-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/finite-lived-intangible-assets-future-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/finite-lived-intangible-assets-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/future-amortization-expense-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/future-amortization-expense-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/future-amortization-expense-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/future-amortization-expense-year-one</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/future-amortization-expense-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/future-amortization-expense-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gain-loss-on-contract-termination</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gain-loss-on-derivative-instruments-net-pretax</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gain-loss-on-disposition-of-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gain-loss-on-sale-of-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gain-loss-on-sale-of-properties</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gain-loss-on-sale-of-property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gain-on-purchase-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/gains-losses-on-extinguishment-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/general-and-administrative-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/goodwill-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/goodwill-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/goodwill-translation-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/goodwill-written-off-related-to-sale-of-business-unit</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/guarantee-obligations-current-carrying-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/health-care-organization-resident-service-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/impairment-charge-on-reclassified-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/impairment-of-long-lived-assets-held-for-use</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/impairment-of-long-lived-assets-to-be-disposed-of</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/impairment-of-real-estate</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-attributable-to-noncontrolling-entity</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-discontinued-operations-net-of-tax-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-discontinued-operations-net-of-tax-attributable-to-reporting-entity</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-discontinued-operations-net-of-tax-per-basic-and-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-discontinued-operations-net-of-tax-per-basic-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-discontinued-operations-net-of-tax-per-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-per-basic-and-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-per-basic-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-loss-from-per-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-tax-at-federal-statutory-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/income-taxes-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-accounts-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-accounts-payable-trade</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-accounts-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-accrued-liabilities-and-other-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-deferred-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-deferred-rent-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-deferred-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-deposits</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-due-to-affiliates</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-lease-acquisition-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-other-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-other-operating-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-other-operating-capital-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-other-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-prepaid-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-security-deposits</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/increase-decrease-in-self-insurance-reserve</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/insider-transactions-corporate-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/insider-transactions-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/insider-transactions-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/intangible-assets-net-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/interest-and-dividends-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/interest-expense-lessee-assets-under-capital-lease</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/interest-paid-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/interest-rate-derivative-liabilities-at-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/investing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/investment-income-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/investment-owned-at-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/investments-in-affiliates-subsidiaries-associates-and-joint-ventures</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/late-filing-notices-nt-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/lease-and-rental-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/leveraged-buyout-closing-fees-and-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/liabilities-assumed</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/liabilities-of-assets-held-for-sale</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/liability-for-unpaid-claims-and-claims-adjustment-expense-incurred-but-not-reported-ibnr-claims-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/line-of-credit-facility-maximum-borrowing-capacity</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/long-lived-assets-held-for-sale-impairment-charge</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/long-term-debt-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/long-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/longterm-debt-weighted-average-interest-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/management-fees-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/minimum-rents</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/minority-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/minority-interest-decrease-from-distributions-to-noncontrolling-interest-holders</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/minority-interest-decrease-from-redemptions</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/minority-interest-ownership-percentage-by-noncontrolling-owners</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/mortgage-loans-on-real-estate-carrying-amount-of-mortgages</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/net-cash-from-operating-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/net-change-in-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/net-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/net-income-loss-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/net-income-loss-including-portion-attributable-to-nonredeemable-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/notional-amount-of-interest-rate-derivatives</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/number-of-businesses-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/number-of-operating-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/number-of-reportable-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/oci-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/oci-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/oci-reclassification-adjustment-from-aoci-for-sale-of-securities-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/oci-reclassification-adjustment-from-aoci-for-sale-of-securities-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/oci-securities-sale-reclassification-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/oci-securities-sale-reclassification-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/oci-unrealized-holding-gain-loss-on-securities-arising-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-lease-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-lease-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-lease-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-lease-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-lease-payments-due-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-leases-income-statement-minimum-lease-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-leases-rent-expense-minimum-rentals</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/operating-leases-rent-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-asset-impairment-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-current-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-general-and-administrative-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-long-term-debt-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-noncash-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-nonoperating-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-nonoperating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-nonoperating-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/other-short-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/paid-in-capital-reallocation-of-minority-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/paid-in-capital-shares-issued-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/paid-in-capital-stock-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/paid-in-capital-tax-effect-from-share-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/paid-in-kind-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-for-derivative-instrument-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-for-proceeds-from-other-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-for-purchase-of-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-of-debt-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-of-debt-restructuring-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-of-stock-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-to-acquire-available-for-sale-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-to-acquire-management-contract-rights</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/payments-to-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/preferred-shares-facts</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/preferred-stock-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/preferred-stock-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/preferred-stock-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/preferred-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/prepaid-expense-current-and-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/prepaid-insurance</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-contributions-from-affiliates</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-income-tax-refunds</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-payments-for-deposits-applied-to-debt-retirements</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-payments-to-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-repayments-of-restricted-cash-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-sale-of-buildings</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-sale-of-productive-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-sale-of-property-plant-and-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-sale-of-real-estate</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-stock-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/professional-fees</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/range-of-possible-loss-maximum</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/range-of-possible-loss-minimum</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/redeemable-noncontrolling-interest-equity-carrying-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/repayments-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/repayments-of-long-term-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/repayments-of-long-term-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/emeritus-corpwa/restricted-cash-and-cash-equivalents-noncurrent</loc></url>
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