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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 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 September 30, 2018 |  |  | For the Year to Date Ended September 30, 2018 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |  |  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Tuition |  | $ | 89,121 |  |  | $ | 50,349 |  |  | $ | 64 |  |  | $ | 139,534 |  |  | $ | 269,146 |  |  | $ | 148,134 |  |  | $ | 555 |  |  | $ | 417,835 |
Technology fees |  |  | 2,823 |  |  |  | 1,953 |  |  |  | - |  |  |  | 4,776 |  |  |  | 8,554 |  |  |  | 5,577 |  |  |  | - |  |  |  | 14,131 |
Other miscellaneous fees(1) |  |  | 426 |  |  |  | 145 |  |  |  | 1 |  |  |  | 572 |  |  |  | 1,415 |  |  |  | 335 |  |  |  | 20 |  |  |  | 1,770 |
Total tuition and fees |  |  | 92,370 |  |  |  | 52,447 |  |  |  | 65 |  |  |  | 144,882 |  |  |  | 279,115 |  |  |  | 154,046 |  |  |  | 575 |  |  |  | 433,736 |
Other revenue(2) |  |  | 745 |  |  |  | 57 |  |  |  | 6 |  |  |  | 808 |  |  |  | 1,873 |  |  |  | 158 |  |  |  | 24 |  |  |  | 2,055 |
Total revenue |  | $ | 93,115 |  |  | $ | 52,504 |  |  | $ | 71 |  |  | $ | 145,690 |  |  | $ | 280,988 |  |  | $ | 154,204 |  |  | $ | 599 |  |  | $ | 435,791 |
|  | For the Quarter Ended September 30, 2017 |  |  | For the Year to Date Ended September 30, 2017 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |  |  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Tuition |  | $ | 87,603 |  |  | $ | 48,287 |  |  | $ | 3,501 |  |  | $ | 139,391 |  |  | $ | 265,163 |  |  | $ | 144,942 |  |  | $ | 25,907 |  |  | $ | 436,012 |
Technology fees |  |  | 2,751 |  |  |  | 1,696 |  |  |  | - |  |  |  | 4,447 |  |  |  | 8,313 |  |  |  | 5,151 |  |  |  | - |  |  |  | 13,464 |
Other miscellaneous fees(1) |  |  | 466 |  |  |  | 101 |  |  |  | 3 |  |  |  | 570 |  |  |  | 1,488 |  |  |  | 306 |  |  |  | 22 |  |  |  | 1,816 |
Total tuition and fees |  |  | 90,820 |  |  |  | 50,084 |  |  |  | 3,504 |  |  |  | 144,408 |  |  |  | 274,964 |  |  |  | 150,399 |  |  |  | 25,929 |  |  |  | 451,292 |
Other revenue(2) |  |  | 499 |  |  |  | 66 |  |  |  | 13 |  |  |  | 578 |  |  |  | 1,594 |  |  |  | 219 |  |  |  | 212 |  |  |  | 2,025 |
Total revenue |  | $ | 91,319 |  |  | $ | 50,150 |  |  | $ | 3,517 |  |  | $ | 144,986 |  |  | $ | 276,558 |  |  | $ | 150,618 |  |  | $ | 26,141 |  |  | $ | 453,317 |
__________________
| (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 September 30, 2018 were as follows (dollars in thousands):
|  | As of |
|  | January 1, 2018 |  |  | September 30, 2018 |
Gross deferred revenue |  | $ | 39,544 |  |  | $ | 58,779 |
Gross contract assets |  |  | (9,984 | ) |  |  | (35,791 | )
Deferred revenue, net |  | $ | 29,560 |  |  | $ | 22,988 |
Changes in Deferred Revenue Balances | Changes in our deferred revenue balances for the quarter and year to date ended September 30, 2018 were as follows (dollars in thousands):
|  | For the Quarter Ended September 30, 2018 |
|  | CTU |  |  | AIU |  |  | All Other Campuses |  |  | Total |
Gross deferred revenue, July 1, 2018 |  | $ | 23,754 |  |  | $ | 13,436 |  |  | $ | 70 |  |  | $ | 37,260 |
Revenue earned from balances existing as of July 1, 2018 |  |  | (21,533 | ) |  |  | (11,341 | ) |  |  | (47 | ) |  |  | (32,921 | )
Billings during period(1) |  |  | 93,277 |  |  |  | 73,852 |  |  |  | 63 |  |  |  | 167,192 |
Revenue earned for new billings during the period |  |  | (70,837 | ) |  |  | (41,106 | ) |  |  | (18 | ) |  |  | (111,961 | )
Other adjustments |  |  | (266 | ) |  |  | (500 | ) |  |  | (25 | ) |  |  | (791 | )
Gross deferred revenue, September 30, 2018 |  | $ | 24,395 |  |  | $ | 34,341 |  |  | $ | 43 |  |  | $ | 58,779 |
|  | For the Year to Date Ended September 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 |  |  | (22,192 | ) |  |  | (14,310 | ) |  |  | (104 | ) |  |  | (36,606 | )
Billings during period(1) |  |  | 279,374 |  |  |  | 173,244 |  |  |  | 558 |  |  |  | 453,176 |
Revenue earned for new billings during the period |  |  | (256,923 | ) |  |  | (139,736 | ) |  |  | (471 | ) |  |  | (397,130 | )
Other adjustments |  |  | 203 |  |  |  | (364 | ) |  |  | (44 | ) |  |  | (205 | )
Gross deferred revenue, September 30, 2018 |  | $ | 24,395 |  |  | $ | 34,341 |  |  | $ | 43 |  |  | $ | 58,779 |
______________
| (1) | Billings during period includes adjustments for prior billings.

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