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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Schedule of income tax provision

		2010				2011				2012
Current:
Federal		$	70,967			$	53,344			$	36,028
State			14,815				12,081				8,333
Total current			85,782				65,425				44,361
Deferred:
Federal			(71	)			4,760				(608	)
State			28				(707	)			(708	)
Total deferred			(43	)			4,053				(1,316	)
Total provision for income taxes		$	85,739			$	69,478			$	43,045

Schedule of tax effects of principal temporary differences that give rise to deferred tax assets

		2011				2012
Tuition receivable		$	4,629			$	4,215
Employee-related liabilities			420				280
Other facility-related costs			111				826
Current net deferred tax asset			5,160				5,321
Property and equipment			(15,335	)			(15,972	)
Deferred leasing costs			4,130				3,475
Stock-based compensation			13,656				13,814
Other facility-related costs			495				1,484
Interest rate swap			399				474
Other			(19	)			4
Long-term net deferred tax asset			3,326				3,279
Net deferred tax asset		$	8,486			$	8,600

Schedule of reconciliation between statutory tax rate and effective tax rate

		2010				2011				2012
Statutory federal rate			35.0	%			35.0	%			35.0	%
State income taxes, net of federal benefits			4.4				4.3				4.3
Non-taxable interest income			(0.1	)			–				–
Other			0.2				0.3				0.2
Effective tax rate			39.5	%			39.6	%			39.5	%

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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