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RESTRUCTURING CHARGES (Tables)

12 Months Ended

Jun. 30, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

Adtalem’s home office is classified as “Home Office and Other” in “Note 16: Segment Information.” Pre-tax restructuring charges by segment were as follows (in thousands):

		Year Ended June 30, 2019									Year Ended June 30, 2018
		Real Estate			Termination						Real Estate			Termination
		and Other			Benefits			Total			and Other			Benefits			Total
Medical and Healthcare		$	40,372		$	1,294		$	41,666		$	26		$	777		$	803
Financial Services			1,304			—			1,304			—			357			357
Business and Law			1,926			932			2,858			1,216			—			1,216
Home Office and Other			9,581			516			10,097			(373)			3,064			2,691
Total		$	53,183		$	2,742		$	55,925		$	869		$	4,198		$	5,067

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the separation and restructuring plan activity for the fiscal years 2019 and 2018, for which cash payments are required (in thousands):

Liability balance at June 30, 2017		$	46,115
Increase in liability (separation and other charges)			19,893
Reduction in liability (payments and adjustments)			(27,081)
Liability balance at June 30, 2018			38,927
Increase in liability (separation and other charges)			8,870
Reduction in liability (payments and adjustments)			(22,714)
Liability balance at June 30, 2019		$	25,083

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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
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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.

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