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SEGMENT REPORTING (Tables) | 9 Months Ended
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Sep. 30, 2013
Segment Reporting [Abstract] |
Summary Financial Information by Reporting Segment | Summary financial information by reporting segment follows (dollars in thousands):
|  | For the Quarter Ended September 30, |
|  | Revenue |  |  | Operating (Loss) Income |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
CTU |  | $ | 82,424 |  |  | $ | 86,484 |  |  | $ | 9,208 |  |  | $ | 10,324 |
AIU |  |  | 56,284 |  |  |  | 71,204 |  |  |  | (5,930 | ) |  |  | 1,084 |
Total University Schools |  |  | 138,708 |  |  |  | 157,688 |  |  |  | 3,278 |  |  |  | 11,408 |
Health Education |  |  | 34,129 |  |  |  | 40,469 |  |  |  | (14,783 | ) |  |  | (12,758 | )
Culinary Arts (1) |  |  | 44,256 |  |  |  | 54,415 |  |  |  | (23,655 | ) |  |  | (10,136 | )
Design & Technology |  |  | 24,752 |  |  |  | 33,129 |  |  |  | (10,036 | ) |  |  | (6,240 | )
Total Career Schools |  |  | 103,137 |  |  |  | 128,013 |  |  |  | (48,474 | ) |  |  | (29,134 | )
Corporate and Other |  |  | — |  |  |  | 16 |  |  |  | (7,561 | ) |  |  | (5,389 | )
Subtotal |  |  | 241,845 |  |  |  | 285,717 |  |  |  | (52,757 | ) |  |  | (23,115 | )
Transitional Schools |  |  | 9,468 |  |  |  | 30,438 |  |  |  | (15,892 | ) |  |  | (17,327 | )
Total |  | $ | 251,313 |  |  | $ | 316,155 |  |  | $ | (68,649 | ) |  | $ | (40,442 | )
|  | For the Year to Date Ended September 30, |
|  | Revenue |  |  | Operating (Loss) Income |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
CTU |  | $ | 259,520 |  |  | $ | 274,652 |  |  | $ | 41,708 |  |  | $ | 41,584 |
AIU |  |  | 182,518 |  |  |  | 238,985 |  |  |  | (1,763 | ) |  |  | 22,623 |
Total University Schools |  |  | 442,038 |  |  |  | 513,637 |  |  |  | 39,945 |  |  |  | 64,207 |
Health Education (2) |  |  | 107,439 |  |  |  | 140,018 |  |  |  | (53,200 | ) |  |  | (64,660 | )
Culinary Arts (1) |  |  | 134,771 |  |  |  | 175,148 |  |  |  | (52,809 | ) |  |  | (11,991 | )
Design & Technology (3) |  |  | 82,899 |  |  |  | 109,654 |  |  |  | (24,787 | ) |  |  | (50,912 | )
Total Career Schools |  |  | 325,109 |  |  |  | 424,820 |  |  |  | (130,796 | ) |  |  | (127,563 | )
Corporate and Other (4) |  |  | — |  |  |  | 50 |  |  |  | (24,979 | ) |  |  | 1,746 |
Subtotal |  |  | 767,147 |  |  |  | 938,507 |  |  |  | (115,830 | ) |  |  | (61,610 | )
Transitional Schools (5) |  |  | 43,761 |  |  |  | 109,259 |  |  |  | (43,521 | ) |  |  | (46,666 | )
Total |  | $ | 810,908 |  |  | $ | 1,047,766 |  |  | $ | (159,351 | ) |  | $ | (108,276 | )
|  | Total Assets as of (6) |
|  | September 30, 2013 |  |  | December 31, 2012 |
CTU |  | $ | 74,300 |  |  | $ | 72,554 |
AIU |  |  | 60,755 |  |  |  | 65,092 |
Total University Schools |  |  | 135,055 |  |  |  | 137,646 |
Health Education |  |  | 36,884 |  |  |  | 52,511 |
Culinary Arts |  |  | 145,860 |  |  |  | 173,477 |
Design & Technology |  |  | 32,108 |  |  |  | 30,720 |
Total Career Schools |  |  | 214,852 |  |  |  | 256,708 |
Corporate and Other |  |  | 342,734 |  |  |  | 433,233 |
Subtotal |  |  | 692,641 |  |  |  | 827,587 |
Transitional Schools |  |  | 19,731 |  |  |  | 38,448 |
Discontinued Operations |  |  | 272,811 |  |  |  | 256,668 |
Total |  | $ | 985,183 |  |  | $ | 1,122,703 |
(1) | Year to date 2013 expenses include a $13.0 million trade name impairment charge, of which $10.7 million was recorded in the third quarter of 2013.
(2) | Year to date 2013 expenses include $10.3 million related to the settlement of a legal matter and a $1.7 million trade name impairment charge. Year to date 2012 included a $41.9 million goodwill impairment charge.
(3) | Year to date 2012 expenses include a $40.8 million goodwill impairment charge.
(4) | The operating income for the year to date ended September 30, 2012 included a $19.0 million insurance recovery related to the settlement of claims under certain insurance policies.
(5) | Year to date 2012 expenses include a $1.0 million trade name impairment charge, $0.9 million in asset impairment charges recorded as a result of the decision made in the second quarter of 2012 to teach out several schools, and a $0.7 million goodwill impairment charge.
(6) | Total assets do not include intercompany 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 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 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 Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 5: 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 + Details
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