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RESTRUCTURING CHARGES | 3 Months Ended
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Sep. 30, 2019
Restructuring and Related Activities [Abstract] |
RESTRUCTURING CHARGES | NOTE 10: RESTRUCTURING CHARGES During the first quarter of fiscal year 2020, Adtalem recorded restructuring charges primarily related to the sale of Becker’s courses for healthcare students and Adtalem’s home office real estate consolidations. During the first quarter of fiscal year 2019, Adtalem recorded restructuring charges primarily related to the impairment of the land, buildings and equipment at the Dominica campus of RUSM and severance related to workforce reductions in Dominica. In January 2019, RUSM relocated its campus operations to Barbados with no plans to return to Dominica. The land, buildings and equipment in Dominica have been fully impaired as management determined the market value less the costs to sell the facilities or move the equipment is zero (see “Note 3: Summary of Significant Accounting Policies”). In addition, during the first quarter of fiscal year 2019, Adtalem recorded restructuring charges primarily related to real estate consolidations at Adtalem’s home office. When estimating costs of exiting lease space, estimates are made which could differ materially from actual results and result in additional restructuring charges or reversals in future periods. Termination benefit charges, resulting from reducing Adtalem’s workforce by 15 and 176 positions in the first quarter of fiscal year 2020 and 2019, respectively, represented severance pay and benefits for these employees. Adtalem’s home office is classified as “Home Office and Other” in “Note 15: Segment Information.” Pre-tax restructuring charges by segment were as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended September 30, 2019 | ​ | Three Months Ended September 30, 2018
​ |  | Real Estate |  | Termination |  | ​ | ​ |  | Real Estate |  | Termination |  | ​ | ​
​ | ​ | and Other | ​ | Benefits | ​ | Total | ​ | and Other | ​ | Benefits | ​ | Total
Medical and Healthcare | ​ | $ | 127 | ​ | $ | — | ​ | $ | 127 | ​ | $ | 37,753 | ​ | $ | 1,262 | ​ | $ | 39,015
Financial Services | ​ | ​ | 1,690 | ​ | ​ | 289 | ​ | ​ | 1,979 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Home Office and Other |  | ​ | 4,122 |  | ​ | 302 |  | ​ | 4,424 |  | ​ | 509 |  | ​ | (51) |  | ​ | 458
Total | ​ | $ | 5,939 | ​ | $ | 591 | ​ | $ | 6,530 | ​ | $ | 38,262 | ​ | $ | 1,211 | ​ | $ | 39,473
​ The following table summarizes the separation and restructuring plan activity for the fiscal years 2020 and 2019, for which cash payments are required (in thousands):
​ | ​ | ​ | ​
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
ASC 842 (Leases) Adjustment (1) | ​ | ​ | (25,030)
Liability balance at July 1, 2019 | ​ |  | 53
Increase in liability (separation and other charges) | ​ |  | 591
Reduction in liability (payments and adjustments) | ​ |  | (500)
Liability balance at September 30, 2019 | ​ | $ | 144
​ (1) Reflects amounts reclassified out of the opening balance of restructuring reserve accruals as of June 30, 2019, to operating lease assets that was recorded with the adoption of ASC 842. See “Note 3: Summary of Significant Accounting Policies” for further details. The liability balance of $0.1 million as of September 30, 2019 is recorded as Accrued Liabilities on the Consolidated Balance Sheet. This liability balance represents costs for employees who have either not yet separated from Adtalem or for whom full severance has not yet been paid. All of these remaining costs are expected to be paid within the next 12 months.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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