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Other Long-Term Liabilities | 12 Months Ended
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Dec. 31, 2013
Other Long-Term Liabilities [Abstract] |
Other Long-Term Liabilities | 10. Other Long-Term Liabilities Other long-term liabilities consist of the following as of December 31, 2012 and 2013 (in thousands):
|  | 2012 |  |  | 2013 |
Loss on facilities not in use |  | $ | – |  |  | $ | 34,339 |
Deferred rent and other facility costs |  |  | 11,650 |  |  |  | 8,258 |
Deferred payments (see Note 6) |  |  | 4,919 |  |  |  | 4,915 |
Unearned tuition |  |  | – |  |  |  | 1,897 |
Lease incentives |  |  | 3,150 |  |  |  | 1,353 |
Deferred gain on sale of campus building |  |  | 975 |  |  |  | 694 |
Fair value of interest rate swap (see Note 7) |  |  | 1,211 |  |  |  | – |
|  | $ | 21,905 |  |  | $ | 51,456 |
Loss on Facilities Not in Use and Deferred Rent and Other Facility Costs The Company records lease costs of campuses and non-campus facilities that are not currently in use. 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. Unearned Tuition The Company offers certain scholarship and awards programs to students who earn the awards while they successfully complete course requirements. The long-term liability for unearned tuition represents the estimated value of these awards which the Company expects will be realized after one year. 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.

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