RESTRUCTURING CHARGES (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

The following table details the changes in our accrual for severance and related costs associated with all of these restructuring events for our continuing operations during the years ended December 31, 2013 and 2012 (dollars in thousands):


	Balance, Beginning of Period		Severance and related charges		Payments⁽¹⁾			Non-cash adjustments⁽²⁾			Balance, End of Period
For the year ended December 31, 2013	$	9,860	$	6,218	$	(9,120	)	$	(1,233	)	$	5,725

For the year ended December 31, 2012	$	253	$	13,996	$	(2,299	)	$	(2,090	)	$	9,860

(1)	Includes payments related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.

(2)	Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.

Restructuring Charges by Segment

Severance and related expenses for the years ended December 31, 2013 and 2012 by reporting segment is as follows (dollars in thousands):


	For the Year Ended December 31,
	2013		2012
CTU	$	19	$	261
AIU		213		1,834

Total University Schools		232		2,095

Health Education		790		1,576
Culinary Arts		472		598
Design & Technology		579		1,376

Total Career Schools		1,841		3,550

Corporate and Other		2,087		1,620
Transitional Schools		2,058		6,731

Total	$	6,218	$	13,996