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Revenue Recognition (Tables) | 6 Months Ended
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Jun. 30, 2018
Revenue From Contract With Customer [Abstract] |
Summary of Disaggregation of Revenue by Major Source | The following tables disaggregate our revenue by major source (dollars in thousands):
|  | For the Quarter Ended June 30, 2018 |  |  | For the Year to Date Ended June 30, 2018 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |  |  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Tuition |  | $ | 89,291 |  |  | $ | 46,654 |  |  | $ | 160 |  |  | $ | 136,105 |  |  | $ | 180,025 |  |  | $ | 97,785 |  |  | $ | 491 |  |  | $ | 278,301 |
Technology fees |  |  | 2,857 |  |  |  | 1,784 |  |  |  | - |  |  |  | 4,641 |  |  |  | 5,731 |  |  |  | 3,624 |  |  |  | - |  |  |  | 9,355 |
Other miscellaneous fees(1) |  |  | 489 |  |  |  | 90 |  |  |  | 19 |  |  |  | 598 |  |  |  | 989 |  |  |  | 190 |  |  |  | 19 |  |  |  | 1,198 |
Total tuition and fees |  |  | 92,637 |  |  |  | 48,528 |  |  |  | 179 |  |  |  | 141,344 |  |  |  | 186,745 |  |  |  | 101,599 |  |  |  | 510 |  |  |  | 288,854 |
Other revenue(2) |  |  | 629 |  |  |  | 51 |  |  |  | 12 |  |  |  | 692 |  |  |  | 1,128 |  |  |  | 101 |  |  |  | 18 |  |  |  | 1,247 |
Total revenue |  | $ | 93,266 |  |  | $ | 48,579 |  |  | $ | 191 |  |  | $ | 142,036 |  |  | $ | 187,873 |  |  | $ | 101,700 |  |  | $ | 528 |  |  | $ | 290,101 |
|  | For the Quarter Ended June 30, 2017 |  |  | For the Year to Date Ended June 30, 2017 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |  |  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Tuition |  | $ | 87,355 |  |  | $ | 44,436 |  |  | $ | 8,697 |  |  | $ | 140,488 |  |  | $ | 177,560 |  |  | $ | 96,655 |  |  | $ | 22,406 |  |  | $ | 296,621 |
Technology fees |  |  | 2,769 |  |  |  | 1,597 |  |  |  | - |  |  |  | 4,366 |  |  |  | 5,562 |  |  |  | 3,455 |  |  |  | - |  |  |  | 9,017 |
Other miscellaneous fees(1) |  |  | 526 |  |  |  | 117 |  |  |  | 10 |  |  |  | 653 |  |  |  | 1,022 |  |  |  | 205 |  |  |  | 19 |  |  |  | 1,246 |
Total tuition and fees |  |  | 90,650 |  |  |  | 46,150 |  |  |  | 8,707 |  |  |  | 145,507 |  |  |  | 184,144 |  |  |  | 100,315 |  |  |  | 22,425 |  |  |  | 306,884 |
Other revenue(2) |  |  | 554 |  |  |  | 65 |  |  |  | 96 |  |  |  | 715 |  |  |  | 1,095 |  |  |  | 153 |  |  |  | 199 |  |  |  | 1,447 |
Total revenue |  | $ | 91,204 |  |  | $ | 46,215 |  |  | $ | 8,803 |  |  | $ | 146,222 |  |  | $ | 185,239 |  |  | $ | 100,468 |  |  | $ | 22,624 |  |  | $ | 308,331 |
__________________
| (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 June 30, 2018 were as follows (dollars in thousands):
|  | As of |
|  | January 1, 2018 |  |  | June 30, 2018 |
Gross deferred revenue |  | $ | 39,544 |  |  | $ | 37,260 |
Gross contract assets |  |  | (9,984 | ) |  |  | (14,210 | )
Deferred revenue, net |  | $ | 29,560 |  |  | $ | 23,050 |
Changes in Deferred Revenue Balances | Changes in our deferred revenue balances for the quarter and year to date ended June 30, 2018 were as follows (dollars in thousands):
|  | For the Quarter Ended June 30, 2018 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Gross deferred revenue, April 1, 2018 |  | $ | 24,025 |  |  | $ | 21,415 |  |  | $ | 142 |  |  | $ | 45,582 |
Revenue earned from balances existing as of April 1, 2018 |  |  | (22,347 | ) |  |  | (18,420 | ) |  |  | (142 | ) |  |  | (40,909 | )
Billings during period(1) |  |  | 92,201 |  |  |  | 40,457 |  |  |  | 99 |  |  |  | 132,757 |
Revenue earned for new billings during the period |  |  | (70,290 | ) |  |  | (30,108 | ) |  |  | (37 | ) |  |  | (100,435 | )
Other adjustments |  |  | 165 |  |  |  | 92 |  |  |  | 8 |  |  |  | 265 |
Gross deferred revenue, June 30, 2018 |  | $ | 23,754 |  |  | $ | 13,436 |  |  | $ | 70 |  |  | $ | 37,260 |
|  | For the Year to Date Ended June 30, 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 |  |  | (22,210 | ) |  |  | (14,310 | ) |  |  | (104 | ) |  |  | (36,624 | )
Billings during period(1) |  |  | 186,097 |  |  |  | 99,392 |  |  |  | 495 |  |  |  | 285,984 |
Revenue earned for new billings during the period |  |  | (164,535 | ) |  |  | (87,289 | ) |  |  | (406 | ) |  |  | (252,230 | )
Other adjustments |  |  | 469 |  |  |  | 136 |  |  |  | (19 | ) |  |  | 586 |
Gross deferred revenue, June 30, 2018 |  | $ | 23,754 |  |  | $ | 13,436 |  |  | $ | 70 |  |  | $ | 37,260 |
______________
| (1) | Billings during period includes adjustments for prior billings.

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