GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill

Changes in the carrying amount of goodwill for continuing operations during the years ended December 31, 2013 and 2012 are as follows by segment (dollars in thousands):


	CTU		AIU		Health Education			Culinary Arts		Design & Technology			Transitional			Total
Goodwill balance as of December 31, 2011⁽¹⁾	$	45,938	$	41,418	$	41,293		$	—	$	40,752		$	1,305		$	170,706
Goodwill impairment⁽²⁾		—		—		(41,293	)		—		(40,752	)		(1,305	)		(83,350	)

Goodwill balance as of December 31, 2012 and 2013	$	45,938	$	41,418	$	—		$	—	$	—		$	—		$	87,356

(1)	Goodwill impairments of approximately $168.7 million were recorded during the year ended December 31, 2011.

(2)	Goodwill impairments were recorded during the year ended December 31, 2012

Schedule of Cost Basis, Accumulated Amortization Net Book Value of Intangible Assets

As of December 31, 2013 and 2012, the cost basis, accumulated amortization and net book value of intangible assets for continuing operations are as follows (dollars in thousands):


	December 31, 2013							December 31, 2012
	Cost		Accumulated Amortization			Net Book Value		Cost		Accumulated Amortization			Net Book Value
Amortizable intangible assets:
Courseware	$	10,861	$	(10,297	)	$	564	$	12,361	$	(10,576	)	$	1,785
Other		96		(76	)		20		96		(52	)		44

Amortizable intangible assets, net	$	10,957	$	(10,373	)	$	584	$	12,457	$	(10,628	)	$	1,829

Non-amortizable intangible assets:
Accreditation, licensing, and Title IV Program participation rights						$	1,000						$	1,000
Trade names							38,533							53,177

Non-amortizable intangible assets							39,533							54,177

Intangible assets, net						$	40,117						$	56,006