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Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Summary Financial Information by Reporting Segment

Summary financial information by reporting segment is as follows (dollars in thousands):

		For the Quarter Ended June 30,
		Revenue																Operating Income (Loss)
		2017				% of Total				2016				% of Total				2017				2016
CTU		$	91,204				62.4	%		$	91,736				50.2	%		$	28,064			$	29,970
AIU			46,215				31.6	%			50,608				27.7	%			1,075				6,838
Total University Group			137,419				94.0	%			142,344				77.9	%			29,139				36,808
Corporate and Other			-			NM					-			NM					(5,847	)			(5,761	)
Subtotal			137,419				94.0	%			142,344				77.9	%			23,292				31,047
Culinary Arts			6,646				4.5	%			29,998				16.4	%			(6,753	)			361
Transitional Group			2,157				1.5	%			10,284				5.6	%			(7,435	)			(14,118	)
Total		$	146,222				100.0	%		$	182,626				100.0	%		$	9,104			$	17,290

		For the Year to Date Ended June 30,
		Revenue																Operating Income (Loss)
		2017				% of Total				2016				% of Total				2017				2016
CTU		$	185,239				60.1	%		$	183,702				48.2	%		$	51,084			$	49,207
AIU			100,468				32.6	%			103,581				27.2	%			5,731				8,745
Total University Group			285,707				92.7	%			287,283				75.3	%			56,815				57,952
Corporate and Other			-			NM					-			NM					(10,396	)			(11,573	)
Subtotal			285,707				92.7	%			287,283				75.3	%			46,419				46,379
Culinary Arts			16,935				5.5	%			68,621				18.0	%			(11,012	)			3,467
Transitional Group			5,689				1.8	%			25,608				6.7	%			(16,522	)			(25,577	)
Total		$	308,331				100.0	%		$	381,512				100.0	%		$	18,885			$	24,269

		Total Assets as of  (1)
		June 30, 2017				December 31, 2016
CTU		$	73,081			$	76,143
AIU			68,188				66,081
Total University Group			141,269				142,224
Corporate and Other			290,811				334,945
Subtotal			432,080				477,169
Culinary Arts			52,324				57,443
Transitional Group			15,984				18,736
Discontinued Operations			6,087				6,253
Total		$	506,475			$	559,601

(1) Total assets do not include intercompany receivable or payable activity between schools and corporate and investments in subsidiaries.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599

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- References

No definition available.

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