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Income Taxes | 9 Months Ended
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Sep. 30, 2018
Income Tax Disclosure [Abstract] |
Income Taxes | 9. Income Taxes The Company has deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. As a result of the Transaction, discussed in Note 2, significant changes were recorded with respect to deferred tax assets and liabilities. Significant components of the Company’s deferred income tax assets and liabilities, included in Deferred income taxes, non-current on the consolidated balance sheets are as follows:
|  | As of September 30, 2018 |  |  | As of December 31, 2017 |
Deferred tax assets: |  |  |  |  |  |  |  |
Share-based compensation |  | $ | 2,729 |  |  | $ | 4,201 |
Employee compensation |  |  | 758 |  |  |  | 950 |
Allowance for doubtful accounts |  |  | 155 |  |  |  | 1,685 |
Deferred tuition revenue |  |  | 147 |  |  |  | 1,294 |
Deferred scholarship |  |  | — |  |  |  | 618 |
Intangibles |  |  | — |  |  |  | 590 |
State taxes |  |  | 713 |  |  |  | 985 |
Other |  |  | 204 |  |  |  | 526 |
Deferred tax assets |  |  | 4,706 |  |  |  | 10,849 |
Deferred tax liability: |  |  |  |  |  |  |  |
Property and equipment |  |  | (8,335 | ) |  |  | (28,028 | )
Goodwill |  |  | (762 | ) |  |  | (762 | )
Other |  |  | (30 | ) |  |  | (421 | )
Deferred tax liability |  |  | (9,127 | ) |  |  | (29,211 | )
Net deferred tax liability |  | $ | (4,421 | ) |  | $ | (18,362 | )
The net deferred tax liability on the accompanying consolidated balance sheet is comprised of the following:
|  | As of September 30, 2018 |  |  | As of December 31, 2017 |
Deferred income taxes, current |  | $ | 1,744 |  |  | $ | 5,214 |
Deferred income taxes, non-current |  |  | (6,165 | ) |  |  | (23,576 | )
Net deferred tax liability |  | $ | (4,421 | ) |  | $ | (18,362 | )

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details
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