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Restructuring and Related Charges (Tables)
 12 Months Ended
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.