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Restructuring Charges (Tables)
 12 Months Ended
Dec. 31, 2014
Restructuring and Related Activities [Abstract]  
Accrual for Severance and Related Costs

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, 2014 and 2013 (dollars in thousands):

 

     Balance,
Beginning
of Period		      Severance and
related
charges (1)		      Payments     Non-cash
adjustments (2)		     Balance, End
of Period		  

For the year ended December 31, 2014

    $ 3,243       $ 3,524       $ (2,885 )    $ (1,181 )    $ 2,701   
  

 

 

     

 

 

     

 

 

    

 

 

    

 

 

  

For the year ended December 31, 2013

    $ 5,574       $ 5,084       $ (6,665 )    $ (750 )    $ 3,243   
  

 

 

     

 

 

     

 

 

    

 

 

    

 

 

  

 

(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, 2014 and 2013 by reporting segment is as follows (dollars in thousands):

 

     For the Year Ended December 31,  
     2014      2013  

CTU

    $ 544       $ —     

AIU

      103         213   
  

 

 

     

 

 

  

Total University Group

      647         213   
  

 

 

     

 

 

  

Career Colleges

      1,093         1,351   

Corporate and Other

      1,087         2,088   
  

 

 

     

 

 

  

Subtotal

      2,827         3,652   
  

 

 

     

 

 

  

Transitional Group

      697         1,432   
  

 

 

     

 

 

  

Total

    $ 3,524       $ 5,084