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Income Taxes	9 Months Ended
Sep. 30, 2012
Income Taxes	7. Income Taxes The University’s uncertain tax positions have been fully settled. As of September 30, 2012, the earliest tax year still subject to examination for federal and state purposes is 2009 and 2005, respectively. As of September 30, 2012, the University is not under federal examination. The University recently concluded two state audits with insubstantial findings and is currently not under audit by any other states.

Income Taxes

9 Months Ended

Sep. 30, 2012

7. Income Taxes

The University’s uncertain tax positions have been fully settled. As of September 30, 2012, the earliest tax year still subject to examination for federal and state purposes is 2009 and 2005, respectively. As of September 30, 2012, the University is not under federal examination. The University recently concluded two state audits with insubstantial findings and is currently not under audit by any other states.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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+ Details