Restructuring Charges (Tables)

6 Months Ended

Jun. 30, 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 and years to date ended June 30, 2016 and 2015 (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, 2016	$	14,353	$	57	$	(2,305	)	$	(815	)	$	11,290
For the quarter ended June 30, 2015	$	2,596	$	12,761	$	(2,293	)	$	(201	)	$	12,863
For the year to date ended June 30, 2016	$	18,985	$	272	$	(7,630	)	$	(337	)	$	11,290
For the year to date ended June 30, 2015	$	2,712	$	13,645	$	(3,064	)	$	(430	)	$	12,863

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

	For the Quarter Ended June 30,				For the Year to Date Ended June 30,
	2016		2015		2016		2015
CTU	$	-	$	275	$	18	$	288
AIU		-		339		66		339
Total University Group		-		614		84		627
Corporate and Other		57		4,318		153		4,318
Subtotal		57		4,932		237		4,945
Culinary Arts		-		125		5		265
Transitional Group		-		7,704		30		8,435
Total	$	57	$	12,761	$	272	$	13,645

Schedule of Changes in Future Minimum Lease Obligations

Changes in our future minimum lease obligations for exited space related to our continuing operations for the quarters and years to date ended June 30, 2016 and 2015 were as follows (dollars in thousands):

	Balance, Beginning of Period		Charges Incurred ⁽¹⁾		Net Cash Payments			Other		Balance, End of Period
For the quarter ended June 30, 2016	$	11,618	$	5,984	$	(2,723	)	$	2,261	$	17,140
For the quarter ended June 30, 2015	$	3,609	$	2,171	$	(1,619	)	$	1,319	$	5,480
For the year to date ended June 30, 2016	$	12,892	$	9,082	$	(8,000	)	$	3,166	$	17,140
For the year to date ended June 30, 2015	$	7,094	$	6,420	$	(9,713	)	$	1,679	$	5,480

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(1)Includes charges for newly vacated spaces and subsequent adjustments for accretion, revised estimates and variances between estimated and actual charges, net of any reversals for terminated lease obligations.