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Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2018
Accounting Policies [Abstract] |
Summary of Revenues Disaggregated by Nature of Transfer of Services | The following table presents our revenues disaggregated by the nature of transfer of services for the six months ended June 30, 2018:
Tuition revenues |  | $ | 522,430 |
Ancillary revenues (housing, meals, fees, golf, hotel, arena, other) |  |  | 91,245 |
Total revenues |  |  | 613,675 |
Scholarships |  |  | (101,176 | )
Net Revenues |  | $ | 512,499 |
Schedule of Restatements on Consolidated Income Statement | The following table presents our operating expenses as previously reported and as reclassified on our Consolidated Income Statement for each of the quarters in 2017 and the first two quarters of 2018.
|  | 2017 |
|  | First Quarter As Reported |  |  | First Quarter As Reclassified |  |  | Second Quarter As Reported |  |  | Second Quarter As Reclassified |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Technology and academic services |  |  | — |  |  |  | 10,381 |  |  |  | — |  |  |  | 10,220 |
Counseling services and support |  |  | — |  |  |  | 46,312 |  |  |  | — |  |  |  | 45,970 |
Marketing and communication |  |  | — |  |  |  | 27,309 |  |  |  | — |  |  |  | 27,426 |
General and administrative |  |  | 9,941 |  |  |  | 7,033 |  |  |  | 10,058 |  |  |  | 5,806 |
University related expenses |  |  | — |  |  |  | 80,543 |  |  |  | — |  |  |  | 73,791 |
Instructional costs and services |  |  | 102,574 |  |  |  | — |  |  |  | 95,030 |  |  |  | — |
Admissions advisory and related |  |  | 31,972 |  |  |  | — |  |  |  | 31,085 |  |  |  | — |
Advertising |  |  | 24,631 |  |  |  | — |  |  |  | 24,776 |  |  |  | — |
Marketing and promotional |  |  | 2,460 |  |  |  | — |  |  |  | 2,264 |  |  |  | — |
Total costs and expenses |  |  | 171,578 |  |  |  | 171,578 |  |  |  | 163,213 |  |  |  | 163,213 |
|  | 2017 |
|  | Third Quarter As Reported |  |  | Third Quarter As Reclassified |  |  | Fourth Quarter As Reported |  |  | Fourth Quarter As Reclassified |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Technology and academic services |  |  | — |  |  |  | 10,494 |  |  |  | — |  |  |  | 10,739 |
Counseling services and support |  |  | — |  |  |  | 46,100 |  |  |  | — |  |  |  | 50,213 |
Marketing and communication |  |  | — |  |  |  | 28,130 |  |  |  | — |  |  |  | 26,227 |
General and administrative |  |  | 12,915 |  |  |  | 8,343 |  |  |  | 10,845 |  |  |  | 5,975 |
University related expenses |  |  | — |  |  |  | 83,450 |  |  |  | — |  |  |  | 86,356 |
Loss on transaction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 562 |
Instructional costs and services |  |  | 104,303 |  |  |  | — |  |  |  | 108,933 |  |  |  | — |
Admissions advisory and related |  |  | 31,426 |  |  |  | — |  |  |  | 34,061 |  |  |  | — |
Advertising |  |  | 25,523 |  |  |  | — |  |  |  | 23,678 |  |  |  | — |
Marketing and promotional |  |  | 2,350 |  |  |  | — |  |  |  | 2,555 |  |  |  | — |
Total costs and expenses |  |  | 176,517 |  |  |  | 176,517 |  |  |  | 180,072 |  |  |  | 180,072 |
|  | 2018 |
|  | First Quarter As Reported |  |  | First Quarter As Reclassified |  |  | Second Quarter As Reported |  |  | Second Quarter As Reclassified |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Technology and academic services |  |  | — |  |  |  | 10,697 |  |  |  | — |  |  |  | 10,678 |
Counseling services and support |  |  | — |  |  |  | 50,747 |  |  |  | — |  |  |  | 50,838 |
Marketing and communication |  |  | — |  |  |  | 28,527 |  |  |  | — |  |  |  | 30,095 |
General and administrative |  |  | 11,309 |  |  |  | 7,419 |  |  |  | 11,969 |  |  |  | 5,762 |
University related expenses |  |  | — |  |  |  | 87,649 |  |  |  | — |  |  |  | 79,517 |
Loss on transaction |  |  | — |  |  |  | 550 |  |  |  | — |  |  |  | 1,440 |
Instructional costs and services |  |  | 111,027 |  |  |  | — |  |  |  | 102,237 |  |  |  | — |
Admissions advisory and related |  |  | 34,854 |  |  |  | — |  |  |  | 34,254 |  |  |  | — |
Advertising |  |  | 25,715 |  |  |  | — |  |  |  | 27,602 |  |  |  | — |
Marketing and promotional |  |  | 2,684 |  |  |  | — |  |  |  | 2,268 |  |  |  | — |
Total costs and expenses |  |  | 185,589 |  |  |  | 185,589 |  |  |  | 178,330 |  |  |  | 178,330 |

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