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RESTRUCTURING CHARGES (Tables)
 12 Months Ended
Dec. 31, 2012
Restructuring charges by segment

The following table details the charges incurred during 2012 for these actions by reporting segment:

 

     Reduction in Force      Campus Closure Actions  
     Severance &      Asset      Severance &  
     Related Costs      Impairments(1)      Related Accrual  
     (Dollars in thousands)  

CTU

    $ 151       $ —          $ 110   

AIU

      1,275         140         559   
  

 

 

     

 

 

     

 

 

  

Total University Schools

      1,426         140         669   
  

 

 

     

 

 

     

 

 

  

Health Education

      1,576         —           —     

Culinary Arts

      598         —           —     

Design & Technology

      1,376         —           —     
  

 

 

     

 

 

     

 

 

  

Total Career Schools

      3,550         —           —     
  

 

 

     

 

 

     

 

 

  

International

      —           —           —     

Corporate

      1,620         —           —     
  

 

 

     

 

 

     

 

 

  

Subtotal

      6,596         140         669   
  

 

 

     

 

 

     

 

 

  

Transitional Schools

      1,073         29,322         6,581   
  

 

 

     

 

 

     

 

 

  

Total

    $ 7,669       $ 29,462       $ 7,250   
  

 

 

     

 

 

     

 

 

  

 

(1) These charges relate to non-cash asset impairments to reduce the carrying value of long-lived assets to their respective fair values.
Accrual for severance and related costs

The following table details the changes in our accrual for severance and related costs related to these restructuring events during the year ended December 31, 2012:

 

     (Dollars in thousands)  

Balance at January 1, 2012

    $ 464   

Severance & related charges

      14,919   

Payments (1)

      (2,553 ) 

Non-cash adjustments (2)

      (2,167 ) 
  

 

 

  

Balance at December 31, 2012

    $ 10,663   
  

 

 

  

 

(1) Includes payments related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.
(2) Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.