Restructuring Charges (Tables)

6 Months Ended

Jun. 30, 2015

Restructuring and Related Activities [Abstract]

The following table details the changes in our accrual for severance and related costs associated with all restructuring events for our continuing operations during the quarters and years to date ended June 30, 2015 and 2014 (dollars in thousands):


	Balance, Beginning of Period		Severance & Related Charges ^(1) (2)		Payments			Non-cash Adjustments ⁽³⁾			Balance, End of Period
For the quarter ended June 30, 2015	$	2,456	$	12,636	$	(2,238	)	$	(302	)	$	12,552

For the quarter ended June 30, 2014	$	2,657	$	—	$	(308	)	$	17		$	2,366

For the year to date ended June 30, 2015	$	2,701	$	13,380	$	(3,009	)	$	(520	)	$	12,552

For the year to date ended June 30, 2014	$	3,243	$	—	$	(694	)	$	(183	)	$	2,366

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

(2)	Severance payments will result in future cash expenditures through 2018.

(3)	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 quarters and years to date ended June 30, 2015 and 2014 by reporting segment is as follows (dollars in thousands):


	For the Quarter Ended June 30,				For the Year to Date Ended June 30,
	2015		2014		2015		2014
CTU	$	275	$	—	$	288	$	—
AIU		339		—		339		—

Total University Group		614		—		627		—

Corporate and Other		4,318		—		4,318		—
Transitional Group		7,704		—		8,435		—

Total	$	12,636	$	—	$	13,380	$	—