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SEGMENT REPORTING (Tables) | 12 Months Ended
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Dec. 31, 2013
Segment Reporting [Abstract] |
Summary Financial Information by Reporting Segment | Summary financial information by reporting segment is as follows (dollars in thousands):
|  | Revenue |  |  | Operating (Loss) Income |  |  | Depreciation and Amortization |  |  | Capital Expenditures |  |  | Total Assets (17) |
For the Year Ended December 31, 2013 |  |  |  |
CTU |  | $ | 347,255 |  |  | $ | 63,460 |  |  | $ | 2,919 |  |  | $ | 158 |  |  | $ | 75,441 |
AIU |  |  | 231,606 |  |  |  | (5,556 | ) |  |  | 3,069 |  |  |  | 122 |  |  |  | 54,426 |
Total University Schools |  |  | 578,861 |  |  |  | 57,904 |  |  |  | 5,988 |  |  |  | 280 |  |  |  | 129,867 |
Health Education (2) |  |  | 125,845 |  |  |  | (50,480 | ) |  |  | 7,796 |  |  |  | 542 |  |  |  | 39,248 |
Culinary Arts (3) |  |  | 177,549 |  |  |  | (81,218 | ) |  |  | 17,083 |  |  |  | 705 |  |  |  | 108,349 |
Design & Technology (4) |  |  | 96,348 |  |  |  | (30,542 | ) |  |  | 4,934 |  |  |  | 5,691 |  |  |  | 19,470 |
Total Career Schools |  |  | 399,742 |  |  |  | (162,240 | ) |  |  | 29,813 |  |  |  | 6,938 |  |  |  | 167,067 |
Corporate and Other |  |  | — |  |  |  | (33,600 | ) |  |  | 22,574 |  |  |  | 6,272 |  |  |  | 491,674 |
Subtotal |  |  | 978,603 |  |  |  | (137,936 | ) |  |  | 58,375 |  |  |  | 13,490 |  |  |  | 788,608 |
Transitional Schools (5) |  |  | 78,757 |  |  |  | (76,748 | ) |  |  | 10,265 |  |  |  | 294 |  |  |  | 14,974 |
Discontinued Operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,852 |  |  |  | 1,463 |
Total |  | $ | 1,057,360 |  |  | $ | (214,684 | ) |  | $ | 68,640 |  |  | $ | 19,636 |  |  | $ | 805,045 |
For the Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CTU (11) |  | $ | 363,935 |  |  | $ | 54,928 |  |  | $ | 3,476 |  |  | $ | 1,408 |  |  | $ | 72,554 |
AIU |  |  | 304,208 |  |  |  | 20,896 |  |  |  | 4,249 |  |  |  | 1,746 |  |  |  | 65,092 |
Total University Schools |  |  | 668,143 |  |  |  | 75,824 |  |  |  | 7,725 |  |  |  | 3,154 |  |  |  | 137,646 |
Health Education (6) |  |  | 153,441 |  |  |  | (70,888 | ) |  |  | 8,020 |  |  |  | 3,633 |  |  |  | 45,471 |
Culinary Arts (7) |  |  | 224,842 |  |  |  | (33,854 | ) |  |  | 17,670 |  |  |  | 2,535 |  |  |  | 173,477 |
Design & Technology (8) (14) |  |  | 124,611 |  |  |  | (56,747 | ) |  |  | 5,400 |  |  |  | 2,157 |  |  |  | 27,389 |
Total Career Schools |  |  | 502,894 |  |  |  | (161,489 | ) |  |  | 31,090 |  |  |  | 8,325 |  |  |  | 246,337 |
Corporate and Other (9) |  |  | 55 |  |  |  | (7,699 | ) |  |  | 22,640 |  |  |  | 16,481 |  |  |  | 433,152 |
Subtotal |  |  | 1,171,092 |  |  |  | (93,364 | ) |  |  | 61,455 |  |  |  | 27,960 |  |  |  | 817,135 |
Transitional Schools (10) |  |  | 173,788 |  |  |  | (103,637 | ) |  |  | 13,282 |  |  |  | 3,450 |  |  |  | 47,446 |
Discontinued Operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,534 |  |  |  | 258,122 |
Total |  | $ | 1,344,880 |  |  | $ | (197,001 | ) |  | $ | 74,737 |  |  | $ | 37,944 |  |  | $ | 1,122,703 |
For the Year Ended December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CTU (11) |  | $ | 415,411 |  |  | $ | 111,119 |  |  | $ | 3,425 |  |  | $ | 4,553 |  |  |  |  |
AIU |  |  | 365,203 |  |  |  | 72,738 |  |  |  | 4,830 |  |  |  | 3,208 |  |  |  |  |
Total University Schools |  |  | 780,614 |  |  |  | 183,857 |  |  |  | 8,255 |  |  |  | 7,761 |  |  |  |  |
Health Education (12) |  |  | 211,177 |  |  |  | (44,602 | ) |  |  | 9,782 |  |  |  | 17,205 |  |  |  |  |
Culinary Arts (13) |  |  | 303,135 |  |  |  | (63,452 | ) |  |  | 19,357 |  |  |  | 3,646 |  |  |  |  |
Design & Technology (14) |  |  | 162,410 |  |  |  | 11,500 |  |  |  | 6,414 |  |  |  | 2,477 |  |  |  |  |
Total Career Schools |  |  | 676,722 |  |  |  | (96,554 | ) |  |  | 35,553 |  |  |  | 23,328 |  |  |  |  |
Corporate and Other (15) |  |  | (399 | ) |  |  | (30,194 | ) |  |  | 19,736 |  |  |  | 28,643 |  |  |  |  |
Subtotal |  |  | 1,456,937 |  |  |  | 57,109 |  |  |  | 63,544 |  |  |  | 59,732 |  |  |  |  |
Transitional Schools (16) |  |  | 248,644 |  |  |  | (45,882 | ) |  |  | 12,843 |  |  |  | 14,132 |  |  |  |  |
Discontinued Operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,469 |  |  |  |  |
Total |  | $ | 1,705,581 |  |  | $ | 11,227 |  |  | $ | 76,387 |  |  | $ | 78,333 |  |  |  |  |
(1) | The statement of (loss) income and comprehensive (loss) income balances including revenue, operating (loss) income and depreciation and amortization are presented above on a continuing operations basis. Total assets and capital expenditures are presented on a consolidated basis including continuing and discontinued operations.
For the year ended December 31, 2013, segment results included:
(2) | Health Education: $8.8 million related to the settlement of a legal matter and a $1.7 million trade name impairment charge.
(3) | Culinary Arts: $15.5 million related to a pending legal settlement and a $13.0 million trade name impairment charge.
(4) | Design & Technology: $4.1 million in asset impairments, related to long-lived assets for our ongoing schools ($2.3) and decisions made to exit certain leased facilities ($1.8).
(5) | Transitional Schools: $2.6 million in asset impairments and $1.7 million related to the settlement of a legal matter.
For the year ended December 31, 2012, segment results included:
(6) | Health Education: $44.8 million of goodwill and trade name impairment charges.
(7) | Culinary Arts: An $8.1 million trade name impairment charge.
(8) | Design & Technology: A $40.8 million goodwill impairment charge.
(9) | Corporate and Other: A $19.0 million insurance recovery related to the settlement of claims under certain insurance policies.
(10) | Transitional Schools: $30.7 million in goodwill and asset impairment charges.
For the year ended December 31, 2011, segment results included:
(11) | During 2011, CTU recorded an accrual of $5.0 million within administrative expense for an estimate for potential reimbursements of government funds, which was subsequently settled for $3.6 million during the third quarter of 2012.
(12) | Health Education: $59.9 million of goodwill and intangible asset impairment charges.
(13) | Culinary Arts: $94.1 million of goodwill and trade name impairment charges.
(14) | Design & Technology: $6.0 million of legal expense related to the potential settlement of a legal matter, which was subsequently settled for $4.8 million during the fourth quarter of 2012.
(15) | Corporate and Other: A $7.0 million insurance recovery related to previously settled legal matters.
(16) | Transitional Schools: $37.3 million of goodwill and asset impairment charges.
(17) | Total assets do not include intercompany receivable or payable activity between schools and corporate and investments in subsidiaries.

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