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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2018

Revenue From Contract With Customer [Abstract]

Summary of Disaggregation of Revenue by Major Source

The following tables disaggregate our revenue by major source for the years ended December 31, 2018, 2017 and 2016 (dollars in thousands):

			For the Year Ended December 31, 2018
			CTU				AIU				All Other Campuses				Total
Tuition			$	359,929			$	196,712			$	550			$	557,191
Technology fees				11,560				7,590				-				19,150
Other miscellaneous fees(1)				1,769				416				19				2,204
Total tuition and fees				373,258				204,718				569				578,545
Other revenue(2)				2,512				202				37				2,751
Total revenue			$	375,770			$	204,920			$	606			$	581,296
			For the Year Ended December 31, 2017
			CTU				AIU				All Other Campuses				Total
Tuition			$	356,091			$	190,739			$	26,615			$	573,445
Technology fees				11,175				6,791				-				17,966
Other miscellaneous fees(1)				1,964				451				23				2,438
Total tuition and fees				369,230				197,981				26,638				593,849
Other revenue(2)				2,095				270				221				2,586
Total revenue			$	371,325			$	198,251			$	26,859			$	596,435
			For the Year Ended December 31, 2016
			CTU				AIU				All Other Campuses				Total
Tuition			$	354,295			$	185,929			$	140,470			$	680,694
Technology fees				10,839				6,013				3				16,855
Other miscellaneous fees(1)				1,946				855				175				2,976
Total tuition and fees				367,080				192,797				140,648				700,525
Other revenue(2)				2,239				235				1,393				3,867
Total revenue			$	369,319			$	193,032			$	142,041			$	704,392

__________________

(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 December 31, 2018 were as follows (dollars in thousands):

		As of
		January 1, 2018				December 31, 2018
Gross deferred revenue		$	39,544			$	51,694
Gross contract assets			(9,984	)			(19,343	)
Deferred revenue, net		$	29,560			$	32,351

Changes in Deferred Revenue Balances

Changes in our deferred revenue balances for the year ended December 31, 2018 were as follows (dollars in thousands):

		For the Year Ended December 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			(22,218	)			(14,086	)			(104	)			(36,408	)
Billings during period(1)			373,671				216,670				510				590,851
Revenue earned for new billings during the period			(351,040	)			(190,632	)			(465	)			(542,137	)
Other adjustments			(96	)			(15	)			(45	)			(156	)
Gross deferred revenue, December 31, 2018		$	24,250			$	27,444			$	-			$	51,694

______________

(1) Billings during period includes adjustments for prior billings.

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