Income Taxes (Tables)

9 Months Ended

Sep. 30, 2018

Significant Components of Deferred Income 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	)