XML 63 R42.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Summary of Significant Accounting Policies - Schedule of Restatements on Consolidated Income Statement (Detail) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2018 | Sep. 30, 2018 | Jun. 30, 2018 | Mar. 31, 2018 | Dec. 31, 2017 | Sep. 30, 2017 | Jun. 30, 2017 | Mar. 31, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |
Technology and academic services | $ 11,098 | $ 11,101 | $ 10,678 | $ 10,697 | $ 10,739 | $ 10,494 | $ 10,220 | $ 10,381 |  |  | $ 43,574 | $ 41,834 | $ 39,101
Counseling services and support | 51,989 | 51,116 | 50,838 | 50,747 | 50,213 | 46,100 | 45,970 | 46,312 |  |  | 204,690 | 188,595 | 175,045
Marketing and communication | 27,252 | 31,546 | 30,095 | 28,527 | 26,227 | 28,130 | 27,426 | 27,309 |  |  | 117,420 | 109,092 | 98,592
General and administrative | 6,695 | 10,092 | 5,762 | 7,419 | 5,975 | 8,343 | 5,806 | 7,033 |  |  | 29,968 | 27,157 | 28,079
University related expenses | (405) | 6,569 | 79,517 | 87,649 | 86,356 | 83,450 | 73,791 | 80,543 |  |  | 173,330 | 324,140 | 294,188
Lease termination costs |  |  |  |  |  |  |  |  | $ 160 | $ 3,363 |  |  |
Total costs and expenses | $ 97,399 | $ 126,034 | $ 178,330 | $ 185,589 | $ 180,072 | $ 176,517 | $ 163,213 | $ 171,578 |  |  | $ 587,352 | 691,380 | 636,141
As Reported [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative |  |  |  |  |  |  |  |  |  |  |  | 43,759 | 43,219
Instructional costs and services |  |  |  |  |  |  |  |  |  |  |  | 410,840 | 373,101
Admissions advisory and related |  |  |  |  |  |  |  |  |  |  |  | 128,544 | 119,286
Advertising |  |  |  |  |  |  |  |  |  |  |  | 98,608 | 88,152
Marketing and promotional |  |  |  |  |  |  |  |  |  |  |  | 9,629 | 8,860
Lease termination costs |  |  |  |  |  |  |  |  |  |  |  |  | 3,523
Total costs and expenses |  |  |  |  |  |  |  |  |  |  |  | 691,380 | 636,141
As Reclassified [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |
Technology and academic services |  |  |  |  |  |  |  |  |  |  |  | 41,834 | 39,101
Counseling services and support |  |  |  |  |  |  |  |  |  |  |  | 188,595 | 175,045
Marketing and communication |  |  |  |  |  |  |  |  |  |  |  | 109,092 | 98,592
General and administrative |  |  |  |  |  |  |  |  |  |  |  | 27,157 | 28,079
University related expenses |  |  |  |  |  |  |  |  |  |  |  | 324,140 | 294,188
Loss on transaction |  |  |  |  |  |  |  |  |  |  |  | 562 | 1,136
Total costs and expenses |  |  |  |  |  |  |  |  |  |  |  | $ 691,380 | $ 636,141

X
- Definition Admissions advisory and related expenses. + References No definition available. + Details
Name: | lope_AdmissionsAdvisoryAndRelatedExpenses
Namespace Prefix: | lope_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Counseling services and support. + References No definition available. + Details
Name: | lope_CounselingServicesAndSupport
Namespace Prefix: | lope_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Costs directly attributable to educational services, including salaries and benefits for full-time faculty, administrators and academic advisors, and costs associated with adjunct faculty. Also includes costs for educational supplies such as books, costs associated with academic records and graduation, costs associated with collections from our students such as bad debt expense, and other university services such as evaluating transcripts. + References No definition available. + Details
Name: | lope_InstructionalCostsAndServices
Namespace Prefix: | lope_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Lease termination costs. + References No definition available. + Details
Name: | lope_LeaseTerminationCosts
Namespace Prefix: | lope_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Technology and academic services. + References No definition available. + Details
Name: | lope_TechnologyAndAcademicServices
Namespace Prefix: | lope_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Transactional losses. + References No definition available. + Details
Name: | lope_TransactionalLosses
Namespace Prefix: | lope_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition University related expenses. + References No definition available. + Details
Name: | lope_UniversityRelatedExpenses
Namespace Prefix: | lope_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 + Details
Name: | us-gaap_AdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total costs of sales and operating expenses for the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_CostsAndExpenses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CostsAndExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total expense recognized in the period for promotion, public relations, and brand or product advertising. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_MarketingAndAdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_MarketingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=lope_ReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=lope_ReclassifiedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |