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Restructuring Charges (Tables)
 12 Months Ended
Dec. 31, 2017
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 during the years ended December 31, 2017, 2016 and 2015 (dollars in thousands):

 

 

 

Balance,

Beginning of

Period

 

 

Severance and related

charges (1) (2)

 

 

Payments

 

 

Non-cash adjustments (3)

 

 

Balance, End

of Period

 

For the year ended December 31, 2017

 

$

8,686

 

 

$

-

 

 

$

(6,767

)

 

$

251

 

 

$

2,170

 

For the year ended December 31, 2016

 

$

18,985

 

 

$

507

 

 

$

(11,015

)

 

$

209

 

 

$

8,686

 

For the year ended December 31, 2015

 

$

2,712

 

 

$

24,085

 

 

$

(7,518

)

 

$

(294

)

 

$

18,985

 

_________________________

(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 charges will result in future cash payments 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 years ended December 31, 2017, 2016 and 2015 by reporting segment is as follows (dollars in thousands):

 

 

 

For the Year Ended December 31,

 

 

 

2017

 

 

2016

 

 

2015

 

CTU

 

$

-

 

 

$

18

 

 

$

405

 

AIU

 

 

-

 

 

 

66

 

 

 

673

 

Total University Group

 

 

-

 

 

 

84

 

 

 

1,078

 

Corporate and Other

 

 

-

 

 

 

388

 

 

 

4,631

 

Subtotal

 

 

-

 

 

 

472

 

 

 

5,709

 

All Other Campuses

 

 

-

 

 

 

35

 

 

 

18,376

 

Total

 

$

-

 

 

$

507

 

 

$

24,085