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Property and Equipment | 12 Months Ended
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Dec. 31, 2018
Property Plant And Equipment [Abstract] |
Property and Equipment | 7. PROPERTY AND EQUIPMENT The cost basis and estimated useful lives of property and equipment as of December 31, 2018 and 2017 are as follows (dollars in thousands):
|  | December 31, |  |  |
|  | 2018 |  |  | 2017 |  |  | Life
Computer hardware and software |  | $ | 105,175 |  |  | $ | 105,244 |  |  | 3 years
Leasehold improvements |  |  | 73,951 |  |  |  | 90,486 |  |  | Shorter of Life of Lease or Useful Life
Furniture, fixtures and equipment |  |  | 37,362 |  |  |  | 40,464 |  |  | 5-10 years
Building and improvements |  |  | 8,578 |  |  |  | 8,578 |  |  | 15-35 years
Library materials |  |  | 982 |  |  |  | 1,522 |  |  | 10 years
Vehicles |  |  | 107 |  |  |  | 464 |  |  | 5 years
Construction in progress |  |  | 1,945 |  |  |  | 297 |  |  |
|  |  | 228,100 |  |  |  | 247,055 |  |  |
Less-accumulated depreciation |  |  | (198,052 | ) |  |  | (213,825 | ) |  |
Total property and equipment, net |  | $ | 30,048 |  |  | $ | 33,230 |  |  |
Depreciation expense for the years ended December 31, 2018, 2017 and 2016 was $9.4 million, $13.4 million and $21.9 million, respectively. There were no asset impairment charges for the years ended December 31, 2018 and 2017. Property and equipment was affected by asset impairment charges of approximately $1.2 million for the year ended December 31, 2016, primarily as a result of the reduction in carrying values for campuses that were being taught out and decisions made to exit certain leased facilities. The fair value for these assets was determined based upon management’s assumptions regarding an estimated percentage of replacement value for similar assets and estimated salvage values. Because the determination of the estimated fair value of these assets requires significant estimation and assumptions, these fair value measurements are categorized as Level 3 per ASC Topic 820.

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- References No definition available. + Details
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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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