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Discontinued Operations and Assets Held for Sale (Tables) | 3 Months Ended
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Mar. 31, 2020
Discontinued Operations and Disposal Groups [Abstract] |
Summary of major classes of assets and liabilities reclassified to held for sale | Summarized operating results and cash flows of the Discontinued Operations are presented in the following tables:
For the three months ended March 31, | 2020 |  | 2019
Revenues | $ | 33,246 |  |  | $ | 223,340 |
Depreciation and amortization | — |  |  | 435 |
Share-based compensation expense | 3 |  |  | 162 |
Loss on impairment of assets | — |  |  | — |
Other direct costs | 27,548 |  |  | 152,437 |
Operating income | 5,695 |  |  | 70,306 |
Other non-operating (loss) income | (8,017) |  |  | 3,164 |
Pretax (loss) income of discontinued operations | (2,322) |  |  | 73,470 |
Income tax expense | (1,482) |  |  | (10,141) |
(Loss) income from discontinued operations, net of tax | $ | (3,804) |  |  | $ | 63,329 |
Operating cash flows of discontinued operations | $ | 5,911 |  |  | $ | 19,197 |
Investing cash flows of discontinued operations | $ | (200) |  |  | $ | (7,873) |
Financing cash flows of discontinued operations | $ | (691) |  |  | $ | (15,507) |
The carrying amounts of the major classes of assets and liabilities that were classified as held for sale are presented in the following tables:
| March 31, 2020 |  | December 31, 2019
Assets of Discontinued Operations |  |  |
Cash and cash equivalents | $ | 46,839 |  |  | $ | 55,401 |
Receivables, net | 18,652 |  |  | 14,762 |
Property and equipment, net | 131,058 |  |  | 182,530 |
Goodwill | 9,447 |  |  | 9,753 |
Tradenames | 6,810 |  |  | 6,890 |
Operating lease right-of-use assets, net | 26,547 |  |  | 59,231 |
Other assets | 42,456 |  |  | 52,730 |
Subtotal: assets of Discontinued Operations | $ | 281,809 |  |  | $ | 381,297 |
Other assets classified as held for sale |  |  |
Property and equipment, net | 6,922 |  |  | 8,476 |
Total assets held for sale | $ | 288,731 |  |  | $ | 389,773 |
| March 31, 2020 |  | December 31, 2019
Liabilities of Discontinued Operations |  |  |
Deferred revenue and student deposits | $ | 14,396 |  |  | 14,287 |
Operating leases, including current portion | 27,589 |  |  | 63,304 |
Long-term debt and finance leases, including current portion | 34,420 |  |  | 55,495 |
Other liabilities | 55,185 |  |  | 56,032 |
Total liabilities held for sale | $ | 131,590 |  |  | $ | 189,118 |

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