XML 33 R20.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Revenue Recognition (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2018
Schedule of graduation fund liability | The table below presents activity in the contract liability related to the Graduation Fund for the three months ended March 31, 2017 and 2018 (in thousands):
|  | March 31, |  |  | March 31, |
|  | 2017 |  |  | 2018 |
Balance at beginning of period |  | $ | 29,499 |  |  | $ | 37,400 |
Revenue deferred |  |  | 5,702 |  |  |  | 5,885 |
Benefit redeemed |  |  | (3,563) |  |  |  | (4,967) |
Balance at end of period |  | $ | 31,638 |  |  | $ | 38,318 |
Accounting Standards Update 2014-09 |
Summary of impact of ASU adoption |
|  | For the Period Ended March 31, 2018
|  | As Reported |  | Balances without Adoption of ASC 606 |  | Effect of Change Higher/(Lower)
Income Statement |  |  |  |  |  |  |  |  |
Revenues |  | $ | 116,469 |  | $ | 116,338 |  | $ | 131
Instruction and educational support expense |  |  | 63,776 |  |  | 63,584 |  |  | 192
Provision for income taxes |  |  | 2,150 |  |  | 2,167 |  |  | (17)
Net income |  |  | 9,467 |  |  | 9,511 |  |  | (44)
|  | As of March 31, 2018
|  | As Reported |  | Balances without Adoption of ASC 606 |  | Effect of Change Higher/(Lower)
Balance Sheet |  |  |  |  |  |  |  |  |
Tuition receivable – net |  | $ | 24,997 |  | $ | 23,769 |  | $ | 1,228
Other current assets |  |  | 10,558 |  |  | 12,084 |  |  | (1,526)
Income taxes payable |  |  | 2,541 |  |  | 2,624 |  |  | (83)
Retained earnings |  |  | 168,413 |  |  | 168,628 |  |  | (215)

X
- Definition Tabular disclosure of graduation fund liability. + References No definition available. + Details
Name: | stra_ScheduleOfGraduationFundLiabilityTableTextBlock
Namespace Prefix: | stra_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(b)(6)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305 + Details
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201409Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |