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Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2013

Stockholders' Equity [Abstract]

Schedule of restricted stock activity

		Number of shares or units				Weighted- average grant price
Balance, December 31, 2012			434,439			$	178.88
Grants			225,741			$	57.90
Vested shares			(51,916	)		$	164.22
Forfeitures			(65,935	)		$	183.06
Balance, September 30, 2013			542,329			$	129.42

Schedule of stock option activity

		Number of shares				Weighted-average exercise price				Weighted-average remaining contractual life (yrs.)				Aggregate intrinsic value(1) (in thousands)
Balance, December 31, 2012			100,000			$	107.28				0.1			$	—
Grants			100,000				51.95
Forfeitures/Expirations			(100,000	)			107.28
Balance, September 30, 2013			100,000			$	51.95				7.3			$	—
Exercisable, September 30, 2013			—			$	—				—				—

Schedule of stock-based compensation expense

		For the three months ended September 30,								For the nine months ended September 30,
		2012				2013				2012				2013
Instruction and educational support		$	976			$	815			$	2,538			$	2,756
Marketing			—				—				—				—
Admissions advisory			—				—				—				—
General and administration			2,551				2,351				6,820				5,642
Stock-based compensation expense included in operating expense			3,527				3,166				9,358				8,398
Tax benefit			1,393				1,260				3,696				3,342
Stock-based compensation expense, net of income tax		$	2,134			$	1,906			$	5,662			$	5,056

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Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

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-Name Staff Accounting Bulletin (SAB)

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Tabular disclosure of the changes in outstanding nonvested restricted stock units.

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Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

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-Name Accounting Standards Codification

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