XML 63 R48.htm IDEA: XBRL DOCUMENT
v3.19.2

Summary of Significant Accounting Policies - Property and Equipment (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2018 | Mar. 31, 2018 | Dec. 31, 2017 | Sep. 30, 2017 | Sep. 30, 2016 | Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2016
Property and equipment |  |  |  |  |  |  |  |  |
Equipment expense |  |  |  |  |  | $ 4,100 | $ 3,400 |  | $ 3,500
Capitalized software development costs |  |  |  |  |  | 26,318 | 24,533 | $ 26,918 |
Net income | $ 9,347 | $ 13,043 | $ 13,189 |  | $ (8,159) | $ 37,209 | 27,420 | (459) |
Capitalized Curriculum Development Costs |  |  |  |  |  |  |  |  |
Estimated useful life of the software |  |  |  |  |  | 5 years |  |  |
Capitalized curriculum development costs |  |  |  |  |  | $ 16,611 | 9,927 | $ 19,132 |
Out of period adjustment |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Capitalized software development costs |  |  |  | $ 2,300 |  |  |  |  |
Net income |  |  |  | 1,400 |  |  |  |  |
Capitalized Curriculum Development Costs |  |  |  |  |  |  |  |  |
Capitalized curriculum development costs |  |  |  | 600 |  |  |  |  |
Capitalized curriculum development costs write down |  |  |  | $ 600 |  |  |  |  |
Student and state testing computers | Minimum |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 3 years |  |  |
Student and state testing computers | Maximum |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 5 years |  |  |
Student computers |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Accelerated depreciation |  |  |  |  |  | $ 2,300 | 2,100 |  | 3,500
Computer hardware |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 3 years |  |  |
Computer software | Minimum |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 3 years |  |  |
Computer software | Maximum |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 5 years |  |  |
Web site development costs |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 3 years |  |  |
Office equipment |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 5 years |  |  |
Furniture and fixtures |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 7 years |  |  |
Leasehold improvements | Minimum |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 3 years |  |  |
Leasehold improvements | Maximum |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 12 years |  |  |
Capitalized software |  |  |  |  |  |  |  |  |
Property and equipment |  |  |  |  |  |  |  |  |
Useful Life |  |  |  |  |  | 3 years |  |  |
Capitalized software development additions |  |  |  |  |  | $ 26,300 | $ 24,500 |  | $ 26,900

X
- Definition Represents accelerated amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. + References No definition available. + Details
Name: | lrn_AcceleratedDepreciation
Namespace Prefix: | lrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | lrn_CapitalizedCurriculumDevelopmentCostsAbstract
Namespace Prefix: | lrn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The estimated useful life of capitalized curriculum development costs. + References No definition available. + Details
Name: | lrn_CapitalizedCurriculumDevelopmentCostsUsefulLife
Namespace Prefix: | lrn_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow associated with development of curriculum. + References No definition available. + Details
Name: | lrn_PaymentsToCapitalizedCurriculumDevelopmentCosts
Namespace Prefix: | lrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the write down of capitalized curriculum development costs. + References No definition available. + Details
Name: | lrn_WritedownOfCapitalizedCurriculumDevelopmentCosts
Namespace Prefix: | lrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents equipment expense including depreciation, repairs, rentals, and service contract costs. This item also includes equipment purchases which do not qualify for capitalization in accordance with the entity's accounting policy. This item may also include furniture expenses. + References No definition available. + Details
Name: | us-gaap_EquipmentExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow associated with the development, modification or acquisition of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsForSoftware
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireProductiveAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591551-111686 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3000-108585 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591552-111686 + Details
Name: | us-gaap_ProfitLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_RestatementAxis=srt_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=lrn_StudentAndStateTestingComputersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=lrn_StudentComputerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareAndSoftwareDevelopmentCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=lrn_SoftwareDevelopmentCostsInternetDomainMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=lrn_OfficeEquipmentExcludingComputersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |