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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2012
Schedule of Changes in Carrying Amount of Goodwill | Changes in the carrying amount of goodwill for continuing operations during the years ended December 31, 2012 and 2011 are as follows by segment:
|  | CTU |  |  | AIU |  |  | Health Education |  |  | Culinary Arts |  |  | Design & Technology |  |  | International |  |  | Transitional |  |  | Total |
|  | (Dollars in thousands) |
Goodwill balance as of December 31, 2010 (1) |  | $ | 46,148 |  |  | $ | 41,418 |  |  | $ | 106,497 |  |  | $ | 73,748 |  |  | $ | 31,899 |  |  | $ | 44,037 |  |  | $ | 30,840 |  |  | $ | 374,587 |
Goodwill impairment |  |  | (210 | ) |  |  | — |  |  |  | (64,626 | ) |  |  | (73,748 | ) |  |  | — |  |  |  | — |  |  |  | (30,113 | ) |  |  | (168,697 | )
Business acquisition |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,853 |  |  |  | — |  |  |  | — |  |  |  | 8,853 |
Effect of foreign currency exchange rate changes |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,117 | ) |  |  | — |  |  |  | (2,117 | )
Goodwill balance as of December 31, 2011 (1) |  | $ | 45,938 |  |  | $ | 41,418 |  |  | $ | 41,871 |  |  | $ | — |  |  | $ | 40,752 |  |  | $ | 41,920 |  |  | $ | 727 |  |  | $ | 212,626 |
Goodwill impairment |  |  | — |  |  |  | — |  |  |  | (41,871 | ) |  |  | — |  |  |  | (40,752 | ) |  |  | — |  |  |  | (727 | ) |  |  | (83,350 | )
Business acquisition |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,896 |  |  |  | — |  |  |  | 2,896 |
Effect of foreign currency exchange rate changes |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 853 |  |  |  | — |  |  |  | 853 |
Goodwill balance as of December 31, 2012 |  | $ | 45,938 |  |  | $ | 41,418 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 45,669 |  |  | $ | — |  |  | $ | 133,025 |
(1) | Goodwill balances were reclassified upon the reorganization of our reporting segments during the fourth quarter of 2012.
Schedule of Cost Basis, Accumulated Amortization Net Book Value of Intangible Assets | As of December 31, 2012 and 2011, the cost basis, accumulated amortization and net book value of intangible assets for continuing operations are as follows:
|  | December 31, 2012 |  |  | December 31, 2011 |
|  | Cost |  |  | Accumulated Amortization |  |  | Net Book Value |  |  | Cost |  |  | Accumulated Amortization |  |  | Net Book Value |
|  | (Dollars in thousands) |  |  | (Dollars in thousands) |
Amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accreditation rights |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,812 |  |  | $ | (6,812 | ) |  | $ | — |
Courseware |  |  | 14,606 |  |  |  | (11,937 | ) |  |  | 2,669 |  |  |  | 14,569 |  |  |  | (10,394 | ) |  |  | 4,175 |
Other |  |  | 379 |  |  |  | (284 | ) |  |  | 95 |  |  |  | 424 |  |  |  | (277 | ) |  |  | 147 |
Amortizable intangible assets, net |  | $ | 14,985 |  |  | $ | (12,221 | ) |  | $ | 2,764 |  |  | $ | 21,805 |  |  | $ | (17,483 | ) |  | $ | 4,322 |
Non-amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accreditation, licensing, and Title IV Program participation rights |  |  |  |  |  |  |  |  |  | $ | 1,719 |  |  |  |  |  |  |  |  |  |  | $ | 1,706 |
Trade names |  |  |  |  |  |  |  |  |  |  | 57,198 |  |  |  |  |  |  |  |  |  |  |  | 70,258 |
Non-amortizable intangible assets |  |  |  |  |  |  |  |  |  |  | 58,917 |  |  |  |  |  |  |  |  |  |  |  | 71,964 |
Intangible assets, net |  |  |  |  |  |  |  |  |  | $ | 61,681 |  |  |  |  |  |  |  |  |  |  | $ | 76,286 |
Schedule of Estimated Future Amortization | As of December 31, 2012, estimated future amortization expense from continuing operations is as follows:
|  | (Dollars in thousands) |
2013 |  | $ | 1,437 |
2014 |  |  | 725 |
2015 |  |  | 136 |
2016 |  |  | 136 |
2017 |  |  | 136 |
2018 and thereafter |  |  | 194 |
Total |  | $ | 2,764 |

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- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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