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PROPERTY AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2013
Property Plant And Equipment [Abstract] |
PROPERTY AND EQUIPMENT | 8. PROPERTY AND EQUIPMENT The cost basis and estimated useful lives of property and equipment for continuing operations as of December 31, 2013 and 2012 are as follows (dollars in thousands):
|  | December 31, |  |  |
|  | 2013 |  |  | 2012 |  |  | Life
Land |  | $ | 2,388 |  |  | $ | 2,388 |  |  |
Building and improvements |  |  | 8,547 |  |  |  | 8,534 |  |  | 15-35 years
Computer hardware and software |  |  | 148,927 |  |  |  | 152,910 |  |  | 3 years
Culinary equipment and library materials |  |  | 21,570 |  |  |  | 21,957 |  |  | 10 years
Furniture, fixtures and equipment |  |  | 127,471 |  |  |  | 135,276 |  |  | 5-10 years
Leasehold improvements |  |  | 370,769 |  |  |  | 383,068 |  |  | Shorter of Life of Lease or Useful Life
Vehicles |  |  | 868 |  |  |  | 906 |  |  | 5 years
Construction in progress |  |  | 1,032 |  |  |  | 1,838 |  |  |
|  |  | 681,572 |  |  |  | 706,877 |  |  |
Less-Accumulated depreciation |  |  | (499,176 | ) |  |  | (459,089 | ) |  |
Total property and equipment, net |  | $ | 182,396 |  |  | $ | 247,788 |  |  |
Depreciation expense for continuing operations for the years ended December 31, 2013, 2012 and 2011, was $67.4 million, $73.3 million and $70.8 million, respectively. Depreciation expense for discontinued operations, included in income from discontinued operations, was $4.4 million, $6.1 million and $7.6 million for the years ended December 31, 2013, 2012 and 2011, respectively. Property and equipment was affected by asset impairment charges of approximately $8.0 million for the year ended December 31, 2013 and $29.5 million for the year ended December 31, 2012, of which $2.6 million and $28.5 million, respectively, related to asset impairment charges as a result of the reduction in carrying values for schools that are being taught out. An additional $2.7 million of impairment was recorded for certain long-lived assets related to ongoing schools which are expected to generate negative cash flows through the respective lease end dates and as such the carrying values were not recoverable. The fair value for these assets was determined based upon management’s assumptions regarding an estimated percentage of replacement value for similar assets and estimated salvage values. Because the determination of the estimated fair value of these assets requires significant estimation and assumptions, these fair value measurements are categorized as Level 3 per ASC Topic 820. In addition, we recorded $2.7 million and $1.0 million during the years ended December 31, 2013 and 2012 in asset impairment charges related to leased facilities as a result of decisions made to exit certain facilities.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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