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Stock Options, Restricted Stock and Restricted Stock Units (Tables)

3 Months Ended

Mar. 31, 2014

Stock Options, Restricted Stock and Restricted Stock Units [Abstract]

Schedule of restricted stock and restricted stock units activity

		Number of shares or units				Weighted- average grant price
Balance, December 31, 2013			487,773			$	131.51
Grants			46,064			$	33.65
Vested shares			(46,963	)		$	182.23
Forfeitures			(227	)		$	132.23
Balance, March 31, 2014			486,647			$	124.65

Schedule of stock option activity and other stock option information

	Number of shares				Weighted-average exercise price				Weighted-average remaining contractual life (years)				Aggregate intrinsic value(1) (in thousands)
Balance, December 31, 2013			100,000			$	51.95				7.0			$	—
Grants			—				—
Exercises			—				—
Forfeitures/Expirations			—				—
Balance, March 31, 2014			100,000			$	51.95				6.8			$	—
Exercisable, March 31, 2014			—			$	—				—			$	—

Schedule of stock-based compensation expense

		For the three months ended March 31,
		2013				2014
Instruction and educational support		$	1,097			$	434
Marketing			—				—
Admissions advisory			—				—
General and administration			1,153				1,527
Stock-based compensation expense included in operating expense			2,250				1,961
Tax benefit			895				781
Stock-based compensation expense, net of income tax		$	1,355			$	1,180

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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

-Paragraph 1

-Subparagraph (b)

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-Section S99

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section F



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

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

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-Paragraph 2

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