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SEGMENT REPORTING | 9 Months Ended
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Sep. 30, 2013
Segment Reporting [Abstract] |
SEGMENT REPORTING | 13. SEGMENT REPORTING Our segments are determined in accordance with FASB ASC Topic 280 – Segment Reporting and are based upon how the Company analyzes performance and makes decisions. Each segment represents a group of postsecondary education providers that offer a variety of degree and non-degree academic programs. These segments are organized by key market segments to enhance brand focus and operational alignment within each segment to more effectively execute our strategic plan. The results of our International Schools are now reported within discontinued operations due to our decision in the third quarter of 2013 to commit to a plan to sell these assets. The remaining six reporting segments are described below. University Schools: Colorado Technical University (CTU) schools collectively offer academic programs in the career-oriented disciplines of business studies, information systems and technologies, criminal justice, computer science and engineering, and health sciences in an online, classroom or laboratory setting. American InterContinental University (AIU) schools collectively offer academic programs in the career-oriented disciplines of business studies, information technologies, criminal justice and design technologies in an online, classroom or laboratory setting. Career Schools: Health Education includes our Sanford-Brown schools, along with Brown College, Briarcliffe College and Missouri College. These schools collectively offer academic programs in the career-oriented disciplines of health education, complemented by certain programs in business studies and information technology in a classroom, laboratory or online setting. Culinary Arts includes our Le Cordon Bleu schools in North America that collectively offer hands-on programs in the career-oriented disciplines of culinary arts and patisserie and baking in the commercial kitchens of Le Cordon Bleu; and advanced degree programs in culinary arts and hotel and restaurant management online. Design & Technology includes IADT, Harrington College of Design and Brooks Institute schools. These schools collectively offer academic programs primarily in the career-oriented disciplines of fashion design, game design, graphic design, interior design, film and video production, photography and visual communications in a classroom, laboratory or online setting as well as job training in the field of energy conservation. Transitional Schools includes our campuses that are currently being taught out. We evaluate segment performance based on operating results. Adjustments to reconcile segment results to consolidated results are included under the caption “Corporate and Other”, which primarily includes unallocated corporate activity and eliminations. 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 The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: 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 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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