XML 71 R16.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Other Long-Term Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2012
Other Long-Term Liabilities [Abstract] |
Other Long-Term Liabilities |
9. | Other Long-Term Liabilities
Other long-term liabilities consist of the following as of December 31, 2011 and 2012 (in thousands):
|  | 2011 |  |  | 2012 |
Deferred rent and other facility costs |  | $ | 10,302 |  |  | $ | 11,650 |
Deferred payments (see Note 5) |  |  | 5,000 |  |  |  | 4,919 |
Lease incentives |  |  | 4,088 |  |  |  | 3,150 |
Fair value of interest rate swap (see Note 6) |  |  | 1,010 |  |  |  | 1,211 |
Deferred gain on sale of campus building |  |  | 1,256 |  |  |  | 975 |
|  | $ | 21,656 |  |  | $ | 21,905 |
Deferred Rent and Other Facility Costs In accordance with ASC 840-20, the Company records rent expense on a straight-line basis over the initial term of a lease. The difference between the rent payment and the straight-line rent expense is recorded as a liability. Other facility costs include lease costs of non-campus facilities that are not currently in use. Lease Incentives In conjunction with the opening of new campuses, the Company, in some instances, was reimbursed by the lessors for improvements made to the leased properties. In accordance with ASC 840-20, these improvements were capitalized as leasehold improvements and a liability was established for the reimbursements. The leasehold improvements and the liability are amortized on a straight-line basis over the corresponding lease terms, which generally range from five to 10 years. Deferred Gain on Sale of Campus Building In June 2007, the Company sold one of its campus buildings for $5.8 million. The Company is leasing back most of the campus building over a 10-year period. In conjunction with this sale and lease back transaction, the Company realized a gain of $2.8 million before tax, which is deferred and recognized over the 10-year lease term.

X
- Details
Name: | us-gaap_OtherLiabilitiesDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for other liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_OtherLiabilitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration