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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2018
Revenue From Contract With Customer [Abstract] |
Summary of Disaggregation of Revenue by Major Source | The following table disaggregates our revenue by major source (dollars in thousands):
|  | For the Quarter Ended March 31, 2018 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Tuition |  | $ | 90,734 |  |  | $ | 51,131 |  |  | $ | 331 |  |  | $ | 142,196 |
Technology fees |  |  | 2,874 |  |  |  | 1,840 |  |  |  | - |  |  |  | 4,714 |
Other miscellaneous fees(1) |  |  | 500 |  |  |  | 100 |  |  |  | - |  |  |  | 600 |
Total tuition and fees |  |  | 94,108 |  |  |  | 53,071 |  |  |  | 331 |  |  |  | 147,510 |
Other revenue(2) |  |  | 499 |  |  |  | 50 |  |  |  | 6 |  |  |  | 555 |
Total revenue |  | $ | 94,607 |  |  | $ | 53,121 |  |  | $ | 337 |  |  | $ | 148,065 |
|  | For the Quarter Ended March 31, 2017 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Tuition |  | $ | 90,205 |  |  | $ | 52,219 |  |  | $ | 13,709 |  |  | $ | 156,133 |
Technology fees |  |  | 2,793 |  |  |  | 1,858 |  |  |  | - |  |  |  | 4,651 |
Other miscellaneous fees(1) |  |  | 496 |  |  |  | 88 |  |  |  | 9 |  |  |  | 593 |
Total tuition and fees |  |  | 93,494 |  |  |  | 54,165 |  |  |  | 13,718 |  |  |  | 161,377 |
Other revenue(2) |  |  | 541 |  |  |  | 88 |  |  |  | 103 |  |  |  | 732 |
Total revenue |  | $ | 94,035 |  |  | $ | 54,253 |  |  | $ | 13,821 |  |  | $ | 162,109 |
__________________
| (1) | Other miscellaneous fees include graduation fees, laboratory fees and activity fees.
| (2) | Other revenue primarily includes contract training revenue and bookstore and laptop sales.
Schedule of Previously Reported Balances, Adjustment and Current Reported Balances | The previously reported balances along with the adjustment and beginning January 1, 2018 balances are provided below (dollars in thousands).
|  | December 31, 2017 |  |  | Impact of Modified Retrospective Adoption of ASC 606 |  |  | January 1, 2018 Post ASC 606 Adoption |
Student receivables, net of allowance for doubtful accounts, current |  | $ | 18,875 |  |  | $ | 6,663 |  |  | $ | 25,538 |
Deferred revenue |  | $ | 22,897 |  |  | $ | 6,663 |  |  | $ | 29,560 |
Summary of Contract Assets Offset with Deferred Revenue Balances | The amount of contract assets which are being offset with deferred revenue balances as of January 1, 2018 and March 31, 2018 were as follows (dollars in thousands):
|  | As of |
|  | January 1, 2018 |  |  | March 31, 2018 |
Gross deferred revenue |  | $ | 39,544 |  |  | $ | 45,582 |
Gross contract assets |  |  | (9,984 | ) |  |  | (15,304 | )
Deferred revenue, net |  | $ | 29,560 |  |  | $ | 30,278 |
Changes in Deferred Revenue Balances | Changes in our deferred revenue balances for the quarter ended March 31, 2018 were as follows (dollars in thousands):
|  | For the Quarter Ended March 31, 2018 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Gross deferred revenue, January 1, 2018 |  | $ | 23,933 |  |  | $ | 15,507 |  |  | $ | 104 |  |  | $ | 39,544 |
Revenue earned from balances existing as of January 1, 2018 |  |  | (20,623 | ) |  |  | (13,540 | ) |  |  | (38 | ) |  |  | (34,201 | )
Billings during period |  |  | 93,896 |  |  |  | 58,935 |  |  |  | 396 |  |  |  | 153,227 |
Revenue earned for new billings during the period |  |  | (73,485 | ) |  |  | (39,531 | ) |  |  | (293 | ) |  |  | (113,309 | )
Other adjustments |  |  | 304 |  |  |  | 44 |  |  |  | (27 | ) |  |  | 321 |
Gross deferred revenue, March 31, 2018 |  | $ | 24,025 |  |  | $ | 21,415 |  |  | $ | 142 |  |  | $ | 45,582 |

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