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RESTRUCTURING CHARGES (Tables)

9 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

Pre-tax restructuring charges by segment were as follows (in thousands):

 

		Three Months Ended March 31, 2018									Nine Months Ended March 31, 2018
		Real Estate			Termination Benefits			Total			Real Estate			Termination Benefits			Total
Medical and Healthcare		$	-		$	530		$	530		$	26		$	616		$	642
U.S. Traditional Postsecondary			-			-			-			1,722			656			2,378
Home Office and Other			46			45			91			(419)			2,961			2,542
Total		$	46		$	575		$	621		$	1,329		$	4,233		$	5,562

		Three Months Ended March 31, 2017									Nine Months Ended March 31, 2017
		Real Estate			Termination Benefits			Total			Real Estate			Termination Benefits			Total
Medical and Healthcare		$	137		$	530		$	667		$	137		$	530		$	667
U.S. Traditional Postsecondary			(422)			1,147			725			3,282			1,147			4,429
Home Office and Other			(222)			1,634			1,412			1,706			2,315			4,021
Total		$	(507)		$	3,311		$	2,804		$	5,125		$	3,992		$	9,117

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the separation and restructuring plan activity for the fiscal years 2018 and 2017, for which cash payments are required (in thousands):

Liability balance at June 30, 2016		$	48,223
Increase in liability (separation and other charges)			27,620
Reduction in liability (payments and adjustments)			(29,728)
Liability balance at June 30, 2017			46,115
Increase in liability (separation and other charges)			17,689
Reduction in liability (payments and adjustments)			(23,019)
Liability balance at March 31, 2018		$	40,785

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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