XML 48 R34.htm IDEA: XBRL DOCUMENT v3.10.0.1
Restructuring Charges (Tables)
 12 Months Ended
Dec. 31, 2018
Restructuring And Related Activities [Abstract]  
Accrual for Severance and Related Costs

The following table details the changes in our accrual for severance and related costs associated with all restructuring events during the years ended December 31, 2018, 2017 and 2016 (dollars in thousands):

 

 

 

Balance,

Beginning of

Period

 

 

Severance and related

charges (1)

 

 

Payments

 

 

Non-cash adjustments (2)

 

 

Balance, End

of Period

 

For the year ended December 31, 2018

 

$

2,170

 

 

$

1,898

 

 

$

(2,883

)

 

$

(589

)

 

$

596

 

For the year ended December 31, 2017

 

$

8,686

 

 

$

-

 

 

$

(6,767

)

 

$

251

 

 

$

2,170

 

For the year ended December 31, 2016

 

$

18,985

 

 

$

507

 

 

$

(11,015

)

 

$

209

 

 

$

8,686

 

_________________________

(1)

Includes charges related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.

(2)

Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.
Restructuring Charges by Segment

Severance and related expenses for the years ended December 31, 2018, 2017 and 2016 by reporting segment is as follows (dollars in thousands):

 

 

 

For the Year Ended December 31,

 

 

 

2018

 

 

2017

 

 

2016

 

CTU

 

$

782

 

 

$

-

 

 

$

18

 

AIU

 

 

1,083

 

 

 

-

 

 

 

66

 

Total University Group

 

 

1,865

 

 

 

-

 

 

 

84

 

Corporate and Other

 

 

33

 

 

 

-

 

 

 

388

 

Subtotal

 

 

1,898

 

 

 

-

 

 

 

472

 

All Other Campuses

 

 

-

 

 

 

-

 

 

 

35

 

Total

 

$

1,898

 

 

$

-

 

 

$

507