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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2020
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 quarters ended March 31, 2020 and 2019 (dollars in thousands):
|  | For the Quarter Ended March 31, 2020 |  |  | For the Quarter Ended March 31, 2019 |
|  | CTU |  |  | AIU (3) |  |  | Corporate and Other(4) |  |  | Total |  |  | CTU |  |  | AIU |  |  | Corporate and Other(4) |  |  | Total |
Tuition |  | $ | 97,551 |  |  | $ | 64,545 |  |  | $ | - |  |  | $ | 162,096 |  |  | $ | 92,618 |  |  | $ | 58,230 |  |  | $ | - |  |  | $ | 150,848 |
Technology fees |  |  | 5,120 |  |  |  | 2,657 |  |  |  | - |  |  |  | 7,777 |  |  |  | 3,449 |  |  |  | 2,378 |  |  |  | - |  |  |  | 5,827 |
Other miscellaneous fees(1) |  |  | 372 |  |  |  | 149 |  |  |  | - |  |  |  | 521 |  |  |  | 424 |  |  |  | 129 |  |  |  | - |  |  |  | 553 |
Total tuition and fees |  |  | 103,043 |  |  |  | 67,351 |  |  |  | - |  |  |  | 170,394 |  |  |  | 96,491 |  |  |  | 60,737 |  |  |  | - |  |  |  | 157,228 |
Other revenue(2) |  |  | 545 |  |  |  | 45 |  |  |  | 10 |  |  |  | 600 |  |  |  | 566 |  |  |  | 42 |  |  |  | 17 |  |  |  | 625 |
Total revenue |  | $ | 103,588 |  |  | $ | 67,396 |  |  | $ | 10 |  |  | $ | 170,994 |  |  | $ | 97,057 |  |  | $ | 60,779 |  |  | $ | 17 |  |  | $ | 157,853 |
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| (1) | Other miscellaneous fees include student activity fees and graduation fees.
| (2) | Other revenue primarily includes contract training revenue and bookstore sales.
(3) AIU includes revenue related to the Trident acquisition commencing on the March 2, 2020 date of acquisition.
| (4) | Revenue recorded within Corporate and Other relates to certain bookstore sales and closed campuses which are now reported within this category.
Summary of Contract Assets Offset with Deferred Revenue Balances | The amount of contract assets which are being offset with deferred revenue balances as of March 31, 2020 and December 31, 2019 were as follows (dollars in thousands):
|  | As of |
|  | March 31, 2020 |  |  | December 31, 2019 |
Gross deferred revenue |  | $ | 56,920 |  |  | $ | 63,204 |
Gross contract assets |  |  | (27,918 | ) |  |  | (38,557 | )
Deferred revenue, net |  | $ | 29,002 |  |  | $ | 24,647 |
Changes in Deferred Revenue Balances | Changes in our deferred revenue balances for the quarters ended March 31, 2020 and 2019 were as follows (dollars in thousands):
|  | For the Quarter Ended March 31, 2020 |  |  | For the Quarter Ended March 31, 2019 |
|  | CTU |  |  | AIU |  |  | Corporate and Other |  |  | Total |  |  | CTU |  |  | AIU |  |  | Corporate and Other |  |  | Total |
Gross deferred revenue, January 1, |  | $ | 27,845 |  |  | $ | 35,359 |  |  | $ | - |  |  | $ | 63,204 |  |  | $ | 24,250 |  |  | $ | 27,444 |  |  | $ | - |  |  | $ | 51,694 |
Business acquisition, beginning balance |  |  | - |  |  |  | 13,395 |  |  |  | - |  |  |  | 13,395 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Revenue earned from prior balances |  |  | (25,149 | ) |  |  | (31,518 | ) |  |  | - |  |  |  | (56,667 | ) |  |  | (22,344 | ) |  |  | (21,661 | ) |  |  | - |  |  |  | (44,005 | )
Billings during period(1) |  |  | 103,044 |  |  |  | 46,648 |  |  |  | - |  |  |  | 149,692 |  |  |  | 97,516 |  |  |  | 43,033 |  |  |  | - |  |  |  | 140,549 |
Revenue earned for new billings during the period |  |  | (77,894 | ) |  |  | (35,833 | ) |  |  | - |  |  |  | (113,727 | ) |  |  | (74,147 | ) |  |  | (39,076 | ) |  |  | - |  |  |  | (113,223 | )
Other adjustments |  |  | 140 |  |  |  | 883 |  |  |  | - |  |  |  | 1,023 |  |  |  | 626 |  |  |  | 440 |  |  |  | - |  |  |  | 1,066 |
Gross deferred revenue, March 31, |  | $ | 27,986 |  |  | $ | 28,934 |  |  | $ | - |  |  | $ | 56,920 |  |  | $ | 25,901 |  |  | $ | 10,180 |  |  | $ | - |  |  | $ | 36,081 |
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| (1) | Billings during period includes adjustments for prior billings.

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