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Restructuring and Related Charges (Tables) | 12 Months Ended
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Dec. 31, 2013
Restructuring and Related Charges [Abstract] |
Schedule of restructuring and related costs |
|  | Year Ended December 31, 2013 |
($ in thousands) |  | Lease and Related Costs, Net |  |  | Severance and Other Employee Separation Costs |  |  | Total |
Instruction & educational support |  | $ | 30,612 |  |  | $ | 5,548 |  |  | $ | 36,160 |
Marketing |  |  | — |  |  |  | 120 |  |  |  | 120 |
Admissions advisory |  |  | — |  |  |  | 248 |  |  |  | 248 |
General & administration |  |  | 17,180 |  |  |  | 982 |  |  |  | 18,162 |
Total charges |  | $ | 47,792 |  |  | $ | 6,898 |  |  | $ | 54,690 |
Schedule of restructuring reserve by type of cost |
($ in thousands) | Lease and Related Costs, Net |  |  | Severance and Other Employee Separation Costs |  |  | Total |
Balance at December 31, 2012 | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring and other charges (1) | 47,792 |  |  | 6,898 |  |  | 54,690 |
Non-cash adjustments(2) | (5,139 | ) |  | 1,438 |  |  | (3,701 | )
Payments | (103 | ) |  | (6,120 | ) |  | (6,223 | )
Balance at December 31, 2013(1) | $ | 42,550 |  |  | $ | 2,216 |  |  | $ | 44,766 |
(1) | The current portion of restructuring liabilities was $10.4 million as of December 31, 2013, most of which are included in Accounts payable and accrued expenses, and the long-term portion is included in Other long-term liabilities in the Consolidated Balance Sheets. The gross obligation associated with restructuring liabilities as of December 31, 2013 is approximately $44.8 million, which principally represents non-cancelable leases that will be paid over the respective lease terms through 2022.
(2) | A total of $48.5 million of non-cash charges were incurred in connection with the restructuring. Non-cash adjustments for lease and related costs include $10.9 million of accelerated depreciation, partially offset by the release of certain deferred rent and leasehold incentive liabilities of approximately $5.7 million. Non-cash adjustments for severance and other employee separation costs represents share-based compensation.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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