Restructuring Charges (Tables)

3 Months Ended

Mar. 31, 2016

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 ended March 31, 2016 and 2015 (dollars in thousands):

Balance,

Beginning of

Period

Severance &

Charges ^{(1) (2)}

Payments

Non-cash

Adjustments ⁽³⁾

Balance,

End of

Period

For the quarter ended March 31, 2016

18,985

215

(5,325

)

478

14,353

For the quarter ended March 31, 2015

2,712

884

(771

)

(229

)

2,596

(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 ended March 31, 2016 and 2015 by reporting segment is as follows (dollars in thousands):

	For the Quarter Ended March 31,
	2016		2015
CTU	$	18	$	13
AIU		66		-
Total University Group		84		13
Corporate and Other		96		-
Subtotal		180		13
Culinary Arts		5		140
Transitional Group		30		731
Total	$	215	$	884