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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes [Abstract]

Schedule of income tax provision

		2011				2012				2013
Current:
Federal		$	53,344			$	36,028			$	26,390
State			12,081				8,333				4,582
Total current			65,425				44,361				30,972
Deferred:
Federal			4,760				(608	)			(18,387	)
State			(707	)			(708	)			(1,726	)
Total deferred			4,053				(1,316	)			(20,113	)
Total provision for income taxes		$	69,478			$	43,045			$	10,859

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

		2012				2013
Tuition receivable		$	4,215			$	4,021
Employee-related liabilities			280				144
Other facility-related costs			826				3,684
Current net deferred tax asset			5,321				7,849
Property and equipment			(15,972	)			(13,091	)
Deferred leasing costs			3,475				3,082
Stock-based compensation			13,814				13,871
Other facility-related costs			1,484				13,696
Interest rate swap			474				(18	)
Other			4				(411	)
Long-term net deferred tax asset			3,279				17,129
Net deferred tax asset		$	8,600			$	24,978

Schedule of reconciliation between statutory tax rate and effective tax rate

		2011				2012				2013
Statutory federal rate			35.0	%			35.0	%			35.0	%
State income taxes, net of federal benefits			4.3				4.3				4.6
Other			0.3				0.2				0.2
Effective tax rate			39.6	%			39.5	%			39.8	%

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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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