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Leases | 3 Months Ended
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Mar. 31, 2021
Leases [Abstract] |
Leases | 7. LEASES We lease most of our administrative and educational facilities under non-cancelable operating leases expiring at various dates through 2032. Lease terms generally range from five to ten years with one to four renewal options for extended terms. In most cases, we are required to make additional payments under facility operating leases for taxes, insurance and other operating expenses incurred during the operating lease period, which are typically variable in nature. We determine if a contract contains a lease when the contract conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. Upon identification and commencement of a lease, we establish a right of use (“ROU”) asset and a lease liability. Quantitative information related to leases is presented in the following table (dollars in thousands):
| For the Quarter Ended March 31, 2021 |  | For the Quarter Ended March 31, 2020 |
Lease expenses (1) |  |  |  |  |  |
Fixed lease expenses - operating | $ | 3,015 |  | $ | 3,148 |
Variable lease expenses - operating |  | 1,513 |  |  | 1,915 |
Sublease income |  | (499 | ) |  | (788 | )
Total lease expenses | $ | 4,029 |  | $ | 4,275 |
Other information |  |  |  |  |  |
Gross operating cash flows for operating leases (2) | $ | (5,221 | ) | $ | (6,190 | )
Operating cash flows from subleases (2) | $ | 530 |  | $ | 676 |
| As of March 31, 2021 |  | As of March 31, 2020 |
Weighted average remaining lease term (in months) – operating leases |  | 73 |  |  | 74 |
Weighted average discount rate – operating leases |  | 5.0 | % |  | 5.0 | %
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| (1) | Lease expense and sublease income represent the amount recorded within our unaudited condensed consolidated statements of income. Variable lease amounts represent expenses recognized as incurred which are not included in the lease liability. Fixed lease expenses and sublease income are recorded on a straight-line basis over the lease term and therefore are not necessarily representative of cash payments during the same period.
| (2) | Cash flows are presented on a consolidated basis and represent cash payments for fixed and variable lease costs.
Subleases For certain of our leased locations we have vacated the facility and have fully or partially subleased the space. For each sublease that has been entered into, we remain the guarantor under the lease and therefore become the intermediate lessor. We have three subleases within three leased facilities with terms ranging from less than one year to two years. We have recognized sublease income of $0.5 million and $0.8 million for the quarters ended March 31, 2021 and 2020, respectively, as an offset to lease expense on our unaudited condensed consolidated statements of income.

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=77888251 + Details
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