XML 47 R22.htm IDEA: XBRL DOCUMENT v2.4.0.8

Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Investments from Continuing Operations

Investments from our continuing operations consist of the following as of September 30, 2014 and December 31, 2013 (dollars in thousands):

		September 30, 2014
						Gross Unrealized
		Cost				Gain				(Loss)				Fair Value
Short-term investments (available for sale):
Municipal bonds		$	6,874			$	1			$	(46	)		$	6,829
Non-governmental debt securities			88,948				8				(187	)			88,769
Treasury and federal agencies			15,157				4				(25	)			15,136
Total short-term investments			110,979				13				(258	)			110,734
Long-term investments (available for sale):
Municipal bond			7,850				—				(476	)			7,374
Total investments		$	118,829			$	13			$	(734	)		$	118,108

		December 31, 2013
						Gross Unrealized
		Cost				Gain				(Loss)				Fair Value
Short-term investments (available for sale):
U.S. Treasury bills		$	31,591			$	1			$	—			$	31,592
Long-term investments (available for sale):
Municipal bond			7,850				—				(476	)			7,374
Total investments		$	39,441			$	1			$	(476	)		$	38,966

Investments Measured at Fair Value on Recurring Basis

Investments measured at fair value on a recurring basis subject to the disclosure requirements of FASB ASC Topic 820—Fair Value Measurements at September 30, 2014 and December 31, 2013 were as follows (dollars in thousands):

		As of September 30, 2014
		Level 1				Level 2				Level 3				Total
Municipal bonds		$	—			$	6,829			$	7,374			$	14,203
Non-governmental debt securities			—				88,769				—				88,769
Treasury and federal agencies			—				15,136				—				15,136
Totals		$	—			$	110,734			$	7,374			$	118,108

		As of December 31, 2013
		Level 1				Level 2				Level 3				Total
U.S. Treasury bills		$	31,592			$	—			$	—			$	31,592
Municipal bond			—				—				7,374				7,374
Totals		$	31,592			$	—			$	7,374			$	38,966

Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3)

The following table presents a rollforward of our assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as defined in FASB ASC Topic 820 for the year to date ended September 30, 2014 (dollars in thousands):

Balance at December 31, 2013		$	7,374
Unrealized gain (loss)			—
Balance at September 30, 2014		$	7,374

X

- Definition

Tabular disclosure of assets, including financial instruments, including both short term and long term available for sale investments. Disclosures include cost, unrealized gains and losses and fair values for each type of investment.

+ References

No definition available.

+ Details

Name:	ceco_ScheduleOfAvailableForSaleInvestmentsTableTextBlock
Namespace Prefix:	ceco_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_FairValueDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration