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SEGMENT REPORTING (Tables) | 12 Months Ended
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Dec. 31, 2012
Summary Financial Information by Reporting Segment | Summary financial information by reporting segment is as follows:
|  | Revenue |  |  | Operating (Loss) Income |  |  | Depreciation and Amortization |  |  | Capital Expenditures |  |  | Total Assets (14) |
|  | (In thousands) |
For the Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CTU (7) |  | $ | 363,935 |  |  | $ | 54,928 |  |  | $ | 3,476 |  |  | $ | 1,408 |  |  | $ | 72,554 |
AIU |  |  | 304,208 |  |  |  | 20,896 |  |  |  | 4,249 |  |  |  | 1,746 |  |  |  | 65,092 |
Total University Schools |  |  | 668,143 |  |  |  | 75,824 |  |  |  | 7,725 |  |  |  | 3,154 |  |  |  | 137,646 |
Health Education (2) |  |  | 181,577 |  |  |  | (78,288 | ) |  |  | 9,696 |  |  |  | 3,959 |  |  |  | 52,511 |
Culinary Arts (3) |  |  | 224,842 |  |  |  | (33,854 | ) |  |  | 17,670 |  |  |  | 2,535 |  |  |  | 173,477 |
Design & Technology (4) (10) |  |  | 141,542 |  |  |  | (57,627 | ) |  |  | 6,438 |  |  |  | 2,288 |  |  |  | 30,720 |
Total Career Schools |  |  | 547,961 |  |  |  | (169,769 | ) |  |  | 33,804 |  |  |  | 8,782 |  |  |  | 256,708 |
International |  |  | 128,568 |  |  |  | 21,131 |  |  |  | 4,844 |  |  |  | 6,474 |  |  |  | 280,636 |
Corporate and Other (5) |  |  | 55 |  |  |  | (7,618 | ) |  |  | 22,640 |  |  |  | 16,481 |  |  |  | 385,611 |
Subtotal |  |  | 1,344,727 |  |  |  | (80,432 | ) |  |  | 69,013 |  |  |  | 34,891 |  |  |  | 1,060,601 |
Transitional Schools (6) |  |  | 144,542 |  |  |  | (103,318 | ) |  |  | 11,645 |  |  |  | 3,053 |  |  |  | 39,539 |
Discontinued Operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  | 22,563 |
Total |  | $ | 1,489,269 |  |  | $ | (183,750 | ) |  | $ | 80,658 |  |  | $ | 37,944 |  |  | $ | 1,122,703 |
For the Year Ended December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CTU (7) |  | $ | 415,411 |  |  | $ | 111,119 |  |  | $ | 3,425 |  |  | $ | 4,553 |  |  | $ | 71,940 |
AIU |  |  | 365,203 |  |  |  | 72,738 |  |  |  | 4,830 |  |  |  | 3,208 |  |  |  | 73,090 |
Total University Schools |  |  | 780,614 |  |  |  | 183,857 |  |  |  | 8,255 |  |  |  | 7,761 |  |  |  | 145,030 |
Health Education (8) |  |  | 252,330 |  |  |  | (47,562 | ) |  |  | 11,818 |  |  |  | 17,732 |  |  |  | 94,977 |
Culinary Arts (9) |  |  | 303,135 |  |  |  | (63,452 | ) |  |  | 19,357 |  |  |  | 3,646 |  |  |  | 206,535 |
Design & Technology (10) |  |  | 186,879 |  |  |  | 14,223 |  |  |  | 7,486 |  |  |  | 3,557 |  |  |  | 76,297 |
Total Career Schools |  |  | 742,344 |  |  |  | (96,791 | ) |  |  | 38,661 |  |  |  | 24,935 |  |  |  | 377,809 |
International |  |  | 125,887 |  |  |  | 24,746 |  |  |  | 4,716 |  |  |  | 3,727 |  |  |  | 277,140 |
Corporate and Other (11) |  |  | (399 | ) |  |  | (30,132 | ) |  |  | 19,736 |  |  |  | 28,643 |  |  |  | 417,122 |
Subtotal |  |  | 1,648,446 |  |  |  | 81,680 |  |  |  | 71,368 |  |  |  | 65,066 |  |  |  | 1,217,101 |
Transitional Schools (12) |  |  | 224,923 |  |  |  | (40,986 | ) |  |  | 10,982 |  |  |  | 12,764 |  |  |  | 69,909 |
Discontinued Operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 503 |  |  |  | 29,110 |
Total |  | $ | 1,873,369 |  |  | $ | 40,694 |  |  | $ | 82,350 |  |  | $ | 78,333 |  |  | $ | 1,316,120 |
For the Year Ended December 31, 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CTU |  | $ | 447,712 |  |  | $ | 131,813 |  |  | $ | 3,961 |  |  | $ | 1,475 |  |  |  |  |
AIU |  |  | 448,581 |  |  |  | 118,959 |  |  |  | 4,216 |  |  |  | 9,616 |  |  |  |  |
Total University Schools |  |  | 896,293 |  |  |  | 250,772 |  |  |  | 8,177 |  |  |  | 11,091 |  |  |  |  |
Health Education |  |  | 276,640 |  |  |  | 45,419 |  |  |  | 8,011 |  |  |  | 9,848 |  |  |  |  |
Culinary Arts (13) |  |  | 368,264 |  |  |  | (65,365 | ) |  |  | 17,386 |  |  |  | 23,364 |  |  |  |  |
Design & Technology |  |  | 205,876 |  |  |  | 25,658 |  |  |  | 7,858 |  |  |  | 5,757 |  |  |  |  |
Total Career Schools |  |  | 850,780 |  |  |  | 5,712 |  |  |  | 33,255 |  |  |  | 38,969 |  |  |  |  |
International |  |  | 101,013 |  |  |  | 16,334 |  |  |  | 4,748 |  |  |  | 2,664 |  |  |  |  |
Corporate and Other |  |  | (623 | ) |  |  | (43,045 | ) |  |  | 13,946 |  |  |  | 54,429 |  |  |  |  |
Subtotal |  |  | 1,847,463 |  |  |  | 229,773 |  |  |  | 60,126 |  |  |  | 107,153 |  |  |  |  |
Transitional Schools |  |  | 222,090 |  |  |  | 12,572 |  |  |  | 8,541 |  |  |  | 19,340 |  |  |  |  |
Discontinued Operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 790 |  |  |  |  |
Total |  | $ | 2,069,553 |  |  | $ | 242,345 |  |  | $ | 68,667 |  |  | $ | 127,283 |  |  |  |  |
(1) | Statement of operation balances including revenue, operating (loss) income and depreciation and amortization are presented above on a continuing operation basis. Total assets and capital expenditures are presented on a consolidated basis with continuing and discontinued operations.
(2) | Health Education’s results for the year ended December 31, 2012 included $45.4 million of goodwill and trade name impairment charges.
(3) | Culinary Arts’ results for the year ended December 31, 2012 included an $8.1 million trade name impairment charge.
(4) | Design & Technology’s results for the year ended December 31, 2012 included a $40.8 million goodwill impairment charge.
(5) | A $19.0 million insurance recovery related to the settlement of claims under certain insurance policies was recorded within Corporate and Other for the year ended December 31, 2012.
(6) | The results for Transitional Schools for the year ended December 31, 2012 included $31.0 million in goodwill and asset impairment charges.
(7) | During 2011, CTU recorded an accrual of $5.0 million within administrative expense for an estimate for potential reimbursements of government funds, which was subsequently settled for $3.6 million during the third quarter of 2012.
(8) | Health Education’s results for the year ended December 31, 2011 included $65.7 million of goodwill and asset impairment charges.
(9) | Culinary Arts’ results for the year ended December 31, 2011 included $94.1 million of goodwill and trade name impairment charges.
(10) | Design & Technology’s results for the year ended December 31, 2011 included $6.0 million of legal expense related to the potential settlement of a legal matter, which was subsequently settled for $4.8 million during the fourth quarter of 2012.
(11) | A $7.0 million insurance recovery related to previously settled legal matters was recorded within Corporate and Other for the year ended December 31, 2011.
(12) | The results for Transitional Schools for the year ended December 31, 2011 included $31.0 million of goodwill and asset impairment charges.
(13) | Culinary Arts’ results for the year ended December 31, 2010 included a $67.8 million trade name impairment charge and a $40.8 million charge related to the settlement of a legal matter.
(14) | Total assets do not include the following intercompany activity: receivable or payable activity between schools and corporate and investments in subsidiaries.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599 Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -Paragraph 27, 28 -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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 + Details
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