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Discontinued Operations and Assets Held for Sale (Tables) | 12 Months Ended
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Dec. 31, 2023
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 table:
For the years ended December 31, | 2023 | 2022 | 2021
Revenues | $ | — |  | $ | — |  | $ | 542,979 |
Depreciation and amortization expense | — |  | — |  | — |
Share-based compensation expense | — |  | — |  | (1,277) |
Other direct costs | — |  | — |  | (433,127) |
Loss on impairment of assets | — |  | — |  | (1,268) |
Other non-operating expense | — |  | — |  | (22,288) |
(Loss) gain on sale of discontinued operations before taxes, net | (9,762) |  | 7,752 |  | 636,172 |
Pretax (loss) income of discontinued operations | (9,762) |  | 7,752 |  | 721,191 |
Income tax benefit (expense) | — |  | 508 |  | (234,326) |
(Loss) income from discontinued operations, net of tax | $ | (9,762) |  | $ | 8,260 |  | $ | 486,865 |
Operating cash flows of discontinued operations | $ | — |  | $ | — |  | $ | 39,544 |
Investing cash flows of discontinued operations | $ | — |  | $ | — |  | $ | (11,161) |
Financing cash flows of discontinued operations | $ | — |  | $ | — |  | $ | (18,054) |
Disclosure of Long-Lived Assets Held-for-Sale | The carrying amounts of the major classes of assets and liabilities that were classified as held for sale are presented in the following table:
| December 31, 2023 |  | December 31, 2022
Assets Held for Sale |  |  |
Cash and cash equivalents | $ | 502 |  |  | $ | — |
Receivables, net | 376 |  |  | — |
Property and equipment, net | 6,310 |  |  | — |
Operating lease right-of-use assets, net | 9,094 |  |  | — |
Other assets | 11 |  |  | — |
Total assets held for sale | $ | 16,293 |  |  | $ | — |
Liabilities Held for Sale |  |  |
Deferred revenue and student deposits | $ | 731 |  |  | $ | — |
Operating leases, including current portion | 9,214 |  |  | — |
Long-term debt, including current portion | 859 |  |  | — |
Other liabilities | 703 |  |  | — |
Total liabilities held for sale | $ | 11,507 |  |  | $ | — |

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- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-3A Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-4A Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-4B Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5A Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5D -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5D Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3A Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-3 + Details
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