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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2017
Significant Accounting Policies [Abstract] |
Schedule of graduation fund liability | The table below presents activity in the Graduation Fund for the years ended December 31, 2016 and 2017 (in thousands):
|  | December 31, |  |  | December 31, |
|  | 2016 |  |  | 2017 |
Balance at beginning of period |  | $ | 20,937 |  |  | $ | 29,499 |
Revenue deferred |  |  | 20,766 |  |  |  | 25,360 |
Benefit redeemed |  |  | (12,204) |  |  |  | (17,459) |
Balance at end of period |  | $ | 29,499 |  |  | $ | 37,400 |
Schedule of tuition receivable and allowance for doubtful accounts | The Company’s tuition receivable and allowance for doubtful accounts were as follows as of December 31, 2016 and 2017 (in thousands):
|  | December 31, 2016 |  | December 31, 2017 |
Tuition receivable |  | $ | 30,733 |  | $ | 35,809 |
Allowance for doubtful accounts |  |  | (10,201) |  |  | (12,687) |
Tuition receivable, net |  | $ | 20,532 |  | $ | 23,122 |
Schedule of allowance for doubtful accounts | The following table illustrates changes in the Company’s allowance for doubtful accounts for each of the three years ended December 31, 2017 (in thousands):
|  | 2015 |  | 2016 |  | 2017 |
Allowance for doubtful accounts, beginning of period |  | $ | 8,835 |  | $ | 10,024 |  | $ | 10,201 |
Additions charged to expense |  |  | 13,067 |  |  | 16,503 |  |  | 21,751 |
Write-offs, net of recoveries |  |  | (11,878) |  |  | (16,326) |  |  | (19,265) |
Allowance for doubtful accounts, end of period |  | $ | 10,024 |  | $ | 10,201 |  | $ | 12,687 |
Schedule of changes in goodwill | The following table presents changes in goodwill for the years ended December 31, 2016 and 2017 (in thousands):
|  | 2016 |  | 2017
Balance as of the beginning of period |  | $ | 6,800 |  | $ | 20,744
Acquisition (see Note 3) |  |  | 14,242 |  |  | —
Measurement period adjustments |  |  | (298) |  |  | —
Balance as of the end of period |  | $ | 20,744 |  | $ | 20,744
Schedule of reconciliation of shares used to calculate basic and diluted earnings per share | Set forth below is a reconciliation of shares used to calculate basic and diluted earnings per share for each of the three years ended December 31, 2017 (in thousands):
|  | 2015 |  | 2016 |  | 2017 |
Weighted average shares outstanding used to compute basic earnings per share |  | 10,588 |  | 10,610 |  | 10,678 |
Incremental shares issuable upon the assumed exercise of stock options |  | 6 |  | 5 |  | 39 |
Unvested restricted stock and restricted stock units |  | 146 |  | 230 |  | 482 |
Shares used to compute diluted earnings per share |  | 10,740 |  | 10,845 |  | 11,199 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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