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SEGMENT INFORMATION (Tables)

6 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Tabulation of Business Segment Information Based on Current Segmentation

Following is a tabulation of business segment information based on the segmentation for the three and six months ended December 31, 2016 and 2015. Home Office and Other information is included where it is needed to reconcile segment data to the Consolidated Financial Statements (in thousands).

		For the Three Months Ended December 31,						For the Six Months Ended December 31,
		2016			2015			2016			2015
Revenue:
Medical and Healthcare		$	233,855		$	234,374		$	470,609		$	458,358
International and Professional Education			100,752			62,403			193,722			121,076
Business, Technology and Management			122,395			160,212			243,285			319,678
Intersegment Revenue and Other			(652)			(786)			(1,374)			(1,497)
Total Consolidated Revenue		$	456,350		$	456,203		$	906,242		$	897,615
Operating Income (Loss):
Medical and Healthcare		$	45,872		$	(56,941)		$	87,714		$	(22,688)
International and Professional Education			13,616			7,846			17,697			9,884
Business, Technology and Management (1)			600			(4,362)			(7,385)			(29,611)
Home Office and Other (1)			(55,242)			(2,920)			(60,073)			(5,717)
Total Consolidated Operating Income (Loss)		$	4,846		$	(56,377)		$	37,953		$	(48,132)
Interest:
Interest Income		$	993		$	240		$	2,051		$	367
Interest Expense			(2,300)			(1,847)			(4,415)			(4,173)
Net Interest Expense			(1,307)			(1,607)			(2,364)			(3,806)
Total Consolidated Income (Loss) Before Income
Taxes		$	3,539		$	(57,984)		$	35,589		$	(51,938)
Segment Assets:
Medical and Healthcare		$	932,085		$	914,206		$	932,085		$	914,206
International and Professional Education			1,041,764			537,397			1,041,764			537,397
Business, Technology and Management			213,431			355,113			213,431			355,113
Home Office and Other (2)			114,153			85,824			114,153			85,824
Total Consolidated Assets		$	2,301,433		$	1,892,540		$	2,301,433		$	1,892,540
Additions to Long-Lived Assets:
Medical and Healthcare		$	4,100		$	7,813		$	8,610		$	18,481
International and Professional Education			2,828			183,499			371,271			189,160
Business, Technology and Management			845			3,346			1,635			6,529
Home Office and Other			1,315			4,346			2,542			7,587
Total Consolidated Additions to Long-Lived Assets		$	9,088		$	199,004		$	384,058		$	221,757
Reconciliation to Consolidated Financial Statements:
Capital Expenditures		$	9,088		$	18,295		$	20,406		$	41,048
Increase in Capital Assets from Acquisitions			-			13,487			4,913			13,487
Increase in Intangible Assets and Goodwill			-			167,222			358,739			167,222
Total Increase in Consolidated Long-Lived Assets		$	9,088		$	199,004		$	384,058		$	221,757
Depreciation Expense:
Medical and Healthcare		$	7,921		$	8,046		$	15,590		$	15,980
International and Professional Education			2,349			1,312			4,457			2,746
Business, Technology and Management			4,761			7,156			9,524			14,465
Home Office and Other			3,060			3,179			5,996			6,179
Total Consolidated Depreciation		$	18,091		$	19,693		$	35,567		$	39,370
Intangible Asset Amortization Expense:
Medical and Healthcare		$	-		$	65		$	-		$	125
International and Professional Education			2,432			1,313			5,695			2,425
Total Consolidated Amortization		$	2,432		$	1,378		$	5,695		$	2,550

(1) Business, Technology and Management and Home Office and Other Operating Income (Loss) includes $4.1 million and $52.2 million in charges, respectively, in the three and six months ended December 31, 2016 for regulatory settlements as described in "Note 3: Regulatory Settlements."

(2) Home Office and Other Segment Assets in fiscal year 2016 have been revised to reflect the reclassification of deferred tax assets and liabilities related to adoption of ASU No. 2015-17 "Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes."

Revenues and Long-Lived Assets by Geographic Area

		For the Three Months Ended December 31,						For the Six Months Ended December 31,
		2016			2015			2016			2015
Revenue from Unaffiliated Customers:
Domestic Operations		$	293,588		$	321,729		$	595,620		$	645,725
International Operations:
Dominica, St. Kitts and St. Maarten			88,542			91,851			176,846			174,700
Brazil			73,387			40,089			131,627			73,342
Other			833			2,534			2,149			3,848
Total International			162,762			134,474			310,622			251,890
Total Consolidated Revenue		$	456,350		$	456,203		$	906,242		$	897,615
Long-Lived Assets:
Domestic Operations		$	265,549		$	338,048		$	265,549		$	338,048
International Operations:
Dominica, St. Kitts and St. Maarten			190,796			185,605			190,796			185,605
Brazil			111,096			84,019			111,096			84,019
Other			3,575			57			3,575			57
Total International			305,467			269,681			305,467			269,681
Total Consolidated Long-Lived Assets		$	571,016		$	607,729		$	571,016		$	607,729

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- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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