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Assets Held for Sale (Tables) | 6 Months Ended
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Jun. 30, 2015
Summary of Assets and Liabilities of Assets Held for Sale on Balance Sheets | Assets and liabilities of assets held for sale on our condensed consolidated balance sheets as of June 30, 2015 and December 31, 2014 include the following (dollars in thousands):
|  | June 30, 2015 |  |  | December 31, 2014 (1) |
Assets: |  |  |  |  |  |  |  |
Receivables, net |  | $ | 8,111 |  |  | $ | 8,303 |
Property and equipment, net |  |  | 42,808 |  |  |  | 42,521 |
Other intangible assets |  |  | 18,400 |  |  |  | 18,400 |
Other assets |  |  | 6,903 |  |  |  | 7,622 |
Valuation allowance (2) |  |  | (9,681 | ) |  |  | — |
Total assets held for sale |  | $ | 66,541 |  |  | $ | 76,846 |
Liabilities: |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | 10,619 |  |  | $ | 12,410 |
Deferred revenue |  |  | 15,018 |  |  |  | 17,001 |
Remaining lease obligations |  |  | 1,595 |  |  |  | 2,253 |
Other liabilities |  |  | 17,767 |  |  |  | 18,693 |
Total liabilities held for sale |  | $ | 44,999 |  |  | $ | 50,357 |
(1) | Only assets and liabilities related to our LCB institutions were reported as held for sale as of December 31, 2014.
(2) | During the second quarter of 2015, a valuation allowance was recorded against our LCB assets held for sale as a result of $9.7 million of impairment charges recorded.
Continuing Operation [Member] |
Summary of Unaudited Results of Operations for Assets Held for Sale | The summary of unaudited results of operations for our assets held for sale for the quarters and years to date ended June 30, 2015 and 2014 were as follows (dollars in thousands): Reported within loss from continuing operations for our Missouri College campus
|  | For the Quarter Ended June 30, |  |  | For the Year to Date Ended June 30, |
|  | 2015 |  |  | 2014 |  |  | 2015 |  |  | 2014 |
Revenue |  | $ | 1,876 |  |  | $ | 1,864 |  |  | $ | 3,735 |  |  | $ | 3,811 |
Operating Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Educational services and facilities |  |  | 1,099 |  |  |  | 1,060 |  |  |  | 2,134 |  |  |  | 2,193 |
General and administrative |  |  | 1,905 |  |  |  | 1,741 |  |  |  | 3,587 |  |  |  | 3,403 |
Depreciation and amortization |  |  | 79 |  |  |  | 170 |  |  |  | 158 |  |  |  | 343 |
Asset impairment |  |  | 518 |  |  |  | — |  |  |  | 518 |  |  |  | — |
Total operating expenses |  |  | 3,601 |  |  |  | 2,971 |  |  |  | 6,397 |  |  |  | 5,939 |
Operating loss |  | $ | (1,725 | ) |  | $ | (1,107 | ) |  | $ | (2,662 | ) |  | $ | (2,128 | )
Discontinued Operations [Member] |
Summary of Unaudited Results of Operations for Assets Held for Sale | Reported within loss from discontinued operations for our LCB campuses
|  | For the Quarter Ended June 30, |  |  | For the Year to Date Ended June 30, |
|  | 2015 |  |  | 2014 |  |  | 2015 |  |  | 2014 |
Revenue |  | $ | 42,048 |  |  | $ | 42,566 |  |  | $ | 86,760 |  |  | $ | 84,813 |
Operating Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Educational services and facilities |  |  | 19,115 |  |  |  | 19,965 |  |  |  | 39,058 |  |  |  | 39,305 |
General and administrative |  |  | 23,806 |  |  |  | 30,663 |  |  |  | 48,331 |  |  |  | 67,348 |
Depreciation and amortization |  |  | — |  |  |  | 4,310 |  |  |  | 1 |  |  |  | 8,578 |
Asset impairment |  |  | 9,687 |  |  |  | 7,400 |  |  |  | 9,687 |  |  |  | 7,400 |
Total operating expenses |  |  | 52,608 |  |  |  | 62,338 |  |  |  | 97,077 |  |  |  | 122,631 |
Operating loss |  | $ | (10,560 | ) |  | $ | (19,772 | ) |  | $ | (10,317 | ) |  | $ | (37,818 | )

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