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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2021
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, 2021 and 2020 (dollars in thousands):
|  | For the Quarter Ended March 31, 2021 |  |  | For the Quarter Ended March 31, 2020 |
|  | CTU |  |  | AIU |  |  | Corporate and Other(3) |  |  | Total |  |  | CTU |  |  | AIU |  |  | Corporate and Other(3) |  |  | Total |
Tuition |  | $ | 99,605 |  |  | $ | 74,498 |  |  | $ | - |  |  | $ | 174,103 |  |  | $ | 97,551 |  |  | $ | 64,545 |  |  | $ | - |  |  | $ | 162,096 |
Technology fees |  |  | 5,483 |  |  |  | 2,795 |  |  |  | - |  |  |  | 8,278 |  |  |  | 5,120 |  |  |  | 2,657 |  |  |  | - |  |  |  | 7,777 |
Other miscellaneous fees(1) |  |  | 292 |  |  |  | 158 |  |  |  | - |  |  |  | 450 |  |  |  | 372 |  |  |  | 149 |  |  |  | - |  |  |  | 521 |
Total tuition and fees |  |  | 105,380 |  |  |  | 77,451 |  |  |  | - |  |  |  | 182,831 |  |  |  | 103,043 |  |  |  | 67,351 |  |  |  | - |  |  |  | 170,394 |
Other revenue(2) |  |  | 442 |  |  |  | 26 |  |  |  | 339 |  |  |  | 807 |  |  |  | 545 |  |  |  | 45 |  |  |  | 10 |  |  |  | 600 |
Total revenue |  | $ | 105,822 |  |  | $ | 77,477 |  |  | $ | 339 |  |  | $ | 183,638 |  |  | $ | 103,588 |  |  | $ | 67,396 |  |  | $ | 10 |  |  | $ | 170,994 |
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| (1) | Other miscellaneous fees include student activity fees and graduation fees.
| (2) | Other revenue primarily includes contract training revenue and miscellaneous non-student related revenue.
| (3) | Revenue recorded within Corporate and Other relates to miscellaneous non-student related revenue.
Summary of Deferred Revenue Balances Offset with Contract Assets | The amount of deferred revenue balances which are being offset with contract assets balances as of March 31, 2021 and December 31, 2020 were as follows (dollars in thousands):
|  | As of |
|  | March 31, 2021 |  |  | December 31, 2020 |
Gross deferred revenue |  | $ | 58,022 |  |  | $ | 85,402 |
Gross contract assets |  |  | (21,018 | ) |  |  | (50,868 | )
Deferred revenue, net |  | $ | 37,004 |  |  | $ | 34,534 |
Changes in Deferred Revenue Balances | Changes in our deferred revenue balances for the quarters ended March 31, 2021 and 2020 were as follows (dollars in thousands):
|  | For the Quarter Ended |  |  | For the Quarter Ended |
|  | March 31, 2021 |  |  | March 31, 2020 |
|  | CTU |  |  | AIU |  |  | Total |  |  | CTU |  |  | AIU |  |  | Total |
Gross deferred revenue, January 1 |  | $ | 28,522 |  |  | $ | 56,880 |  |  | $ | 85,402 |  |  | $ | 27,845 |  |  | $ | 35,359 |  |  | $ | 63,204 |
Business acquisition, beginning balance |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,395 |  |  |  | 13,395 |
Revenue earned from prior balances |  |  | (25,689 | ) |  |  | (42,403 | ) |  |  | (68,092 | ) |  |  | (25,149 | ) |  |  | (31,518 | ) |  |  | (56,667 | )
Billings during period(1) |  |  | 101,784 |  |  |  | 52,561 |  |  |  | 154,345 |  |  |  | 103,044 |  |  |  | 46,648 |  |  |  | 149,692 |
Revenue earned for new billings during the period |  |  | (79,691 | ) |  |  | (35,048 | ) |  |  | (114,739 | ) |  |  | (77,894 | ) |  |  | (35,833 | ) |  |  | (113,727 | )
Other adjustments |  |  | 210 |  |  |  | 896 |  |  |  | 1,106 |  |  |  | 140 |  |  |  | 883 |  |  |  | 1,023 |
Gross deferred revenue, March 31 |  | $ | 25,136 |  |  | $ | 32,886 |  |  | $ | 58,022 |  |  | $ | 27,986 |  |  | $ | 28,934 |  |  | $ | 56,920 |
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| 1) | Billings during period includes adjustments for prior billings.

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 + Details
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