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Financial Statement Presentation | 12 Months Ended
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Dec. 31, 2013
Accounting Changes And Error Corrections [Abstract] |
Financial Statement Presentation | 2. Financial Statement Presentation Effective during the first quarter of 2013, the University made changes in its presentation of operating expenses and revised prior periods to conform to the current presentation. The University determined that these changes would provide more meaningful information and are consistent with changes recently made by a number of other regionally accredited for-profit universities. Additionally, this new presentation better classifies its costs consistently with the operational changes the University has made related to the roles and responsibilities of its admissions personnel. Specifically we separated admissions advisory and related expenses from advertising, marketing and promotional expenses as the admissions personnel role has evolved into one in which a substantial amount of time is spent educating students not only during the admissions process but also through matriculation and during their program of study. We have revised our operating expenses for prior periods to conform to the above disaggregation and revisions to our presentation. There were no changes to total operating expenses or operating income as a result of these changes. The following table presents our operating expenses as previously reported and as revised on our Consolidated Income Statement for the years ended December 31, 2012 and 2011.
|  | 2012 |  |  | 2012 |  |  | 2011 |  |  | 2011 |
|  | As Reported |  |  | As Revised |  |  | As Reported |  |  | As Revised |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Instructional costs and services |  | $ | 220,403 |  |  | $ | 220,403 |  |  | $ | 194,801 |  |  | $ | 194,801 |
Admissions advisory and related |  |  | — |  |  |  | 85,917 |  |  |  | — |  |  |  | 70,758 |
Advertising |  |  | — |  |  |  | 51,023 |  |  |  | — |  |  |  | 45,587 |
Marketing and promotional |  |  | — |  |  |  | 4,360 |  |  |  | — |  |  |  | 3,610 |
Selling and promotional |  |  | 141,300 |  |  |  | — |  |  |  | 119,955 |  |  |  | — |
General and administrative |  |  | 35,502 |  |  |  | 35,502 |  |  |  | 29,043 |  |  |  | 29,043 |
Lease termination costs |  |  | — |  |  |  | — |  |  |  | 782 |  |  |  | 782 |
Total costs and expenses |  | $ | 397,205 |  |  | $ | 397,205 |  |  | $ | 344,581 |  |  | $ | 344,581 |

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- Definition The entire disclosure for reporting accounting changes, excludes error corrections information. + References No definition available. + Details
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