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Goodwill and Other Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract] |
Schedule of Reconciliation of Changes in Carrying Value of Goodwill | A reconciliation of the changes in the carrying value of goodwill during the years ended December 31, 2020 and 2019 is as follows (dollars in thousands):
|  | As of December 31, |
|  | 2020 |  |  | 2019 |
|  | CTU |  |  | AIU |  |  | Total |  |  | CTU |  |  | AIU |  |  | Total |
Balance, beginning of year |  | $ | 45,938 |  |  | $ | 41,418 |  |  | $ | 87,356 |  |  | $ | 45,938 |  |  | $ | 41,418 |  |  | $ | 87,356 |
Business acquisition |  |  | - |  |  |  | 30,956 |  |  |  | 30,956 |  |  |  | - |  |  |  | - |  |  |  | - |
Balance, end of year |  | $ | 45,938 |  |  | $ | 72,374 |  |  | $ | 118,312 |  |  | $ | 45,938 |  |  | $ | 41,418 |  |  | $ | 87,356 |
Schedule of Net Book Value of Intangible Assets Other Than Goodwill | As of December 31, 2020 and 2019, the net book value of intangible assets other than goodwill are as follows (dollars in thousands):
|  | December 31, 2020 |  |  | December 31, 2019 |  |
|  | Cost |  |  | Accumulated Amortization |  |  | Net Book Value |  |  | Cost |  |  | Accumulated Amortization |  |  | Net Book Value |  |
Amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Course curriculum (1) |  | $ | 1,400 |  |  | $ | (389 | ) |  | $ | 1,011 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |
Student relationships (1) |  |  | 8,000 |  |  |  | (2,222 | ) |  |  | 5,778 |  |  |  | - |  |  |  | - |  |  |  | - |  |
Trade names (1) |  |  | 2,400 |  |  |  | (1,567 | ) |  |  | 833 |  |  |  | 1,400 |  |  |  | (1,400 | ) |  |  | - |  |
Net book value, non-amortizable intangible assets: |  | $ | 11,800 |  |  | $ | (4,178 | ) |  | $ | 7,622 |  |  | $ | 1,400 |  |  | $ | (1,400 | ) |  | $ | - |  |
Non-amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accreditation rights |  |  |  |  |  |  |  |  |  | $ | 1,000 |  |  |  |  |  |  |  |  |  |  | $ | 1,000 |  |
CTU trade name |  |  |  |  |  |  |  |  |  |  | 6,900 |  |  |  |  |  |  |  |  |  |  |  | 6,900 |  |
Non-amortizable intangible assets |  |  |  |  |  |  |  |  |  |  | 7,900 |  |  |  |  |  |  |  |  |  |  |  | 7,900 |  |
Intangible assets, net |  |  |  |  |  |  |  |  |  | $ | 15,522 |  |  |  |  |  |  |  |  |  |  | $ | 7,900 |  |
_____________________ (1) See Note 3 “Business Acquisition” for further details on acquired intangible assets.

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- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 + Details
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