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Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of graduation fund liability

The table below presents activity in the contract liability related to the Graduation Fund for the six months ended June 30, 2017 and 2018 (in thousands):

		June 30,				June 30,
		2017				2018
Balance at beginning of period		$	29,499			$	37,400
Revenue deferred			11,982				12,917
Benefit redeemed			(7,719)				(10,497)
Balance at end of period		$	33,762			$	39,820

Accounting Standards Update 2014-09

Summary of impact of ASU adoption

		For the Three Months Ended June 30, 2018
		As Reported			Balances without Adoption of ASC 606			Effect of Change Higher/(Lower)
Income Statement
Revenues		$	114,668		$	114,549		$	119
Instruction and educational support expense			64,690			64,535			155
Provision (benefit) for income taxes			(557)			(547)			(10)
Net income			5,188			5,214			(26)
		For the Six Months Ended June 30, 2018
		As Reported			Balances without Adoption of ASC 606			Effect of Change Higher/(Lower)
Income Statement
Revenues		$	231,137		$	230,887		$	250
Instruction and educational support expense			128,466			128,119			347
Provision for income taxes			1,593			1,620			(27)
Net income			14,655			14,725			(70)
		As of June 30, 2018
		As Reported			Balances without Adoption of ASC 606			Effect of Change Higher/(Lower)
Balance Sheet
Tuition receivable – net		$	25,595		$	24,248		$	1,347
Other current assets			11,385			13,067			(1,682)
Income taxes payable			—			93			(93)
Retained earnings			170,712			170,954			(242)

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Tabular disclosure of graduation fund liability.

+ References

No definition available.

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+ 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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Section S99
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-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

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-Topic 250
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-Section 50
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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305

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