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Summary of Significant Accounting Policies (Tables)

9 Months Ended

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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