GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

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

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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