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Restructuring Charges (Tables) | 9 Months Ended
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Sep. 30, 2016
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 restructuring events for our continuing operations during the quarters and years to date ended September 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 September 30, 2016 |  | $ | 11,290 |  |  | $ | 117 |  |  | $ | (1,546 | ) |  | $ | 240 |  |  | $ | 10,101 |
For the quarter ended September 30, 2015 |  | $ | 12,863 |  |  | $ | 52 |  |  | $ | (2,335 | ) |  | $ | (830 | ) |  | $ | 9,750 |
For the year to date ended September 30, 2016 |  | $ | 18,985 |  |  | $ | 389 |  |  | $ | (9,176 | ) |  | $ | (97 | ) |  | $ | 10,101 |
For the year to date ended September 30, 2015 |  | $ | 2,712 |  |  | $ | 13,697 |  |  | $ | (5,399 | ) |  | $ | (1,260 | ) |  | $ | 9,750 |
(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 September 30, 2016 and 2015 by reporting segment is as follows (dollars in thousands):
|  | For the Quarter Ended September 30, |  |  | For the Year to Date Ended September 30, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
CTU |  | $ | - |  |  | $ | 18 |  |  | $ | 18 |  |  | $ | 306 |
AIU |  |  | - |  |  |  | 4 |  |  |  | 66 |  |  |  | 343 |
Total University Group |  |  | - |  |  |  | 22 |  |  |  | 84 |  |  |  | 649 |
Corporate and Other |  |  | 117 |  |  |  | - |  |  |  | 270 |  |  |  | 4,318 |
Subtotal |  |  | 117 |  |  |  | 22 |  |  |  | 354 |  |  |  | 4,967 |
Culinary Arts |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 265 |
Transitional Group |  |  | - |  |  |  | 30 |  |  |  | 30 |  |  |  | 8,465 |
Total |  | $ | 117 |  |  | $ | 52 |  |  | $ | 389 |  |  | $ | 13,697 |
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 September 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 September 30, 2016 |  | $ | 17,140 |  |  | $ | 4,912 |  |  | $ | (3,476 | ) |  | $ | 1,303 |  |  | $ | 19,879 |
For the quarter ended September 30, 2015 |  | $ | 5,480 |  |  | $ | 11,107 |  |  | $ | (6,399 | ) |  | $ | 2,242 |  |  | $ | 12,430 |
For the year to date ended September 30, 2016 |  | $ | 12,892 |  |  | $ | 13,994 |  |  | $ | (11,476 | ) |  | $ | 4,469 |  |  | $ | 19,879 |
For the year to date ended September 30, 2015 |  | $ | 7,094 |  |  | $ | 17,527 |  |  | $ | (16,112 | ) |  | $ | 3,921 |  |  | $ | 12,430 |
_____________ (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.

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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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