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Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2018
Significant Accounting Policies [Abstract] |
Schedule of cash, cash equivalents, and restricted cash | The following table illustrates the reconciliation of cash, cash equivalents, and restricted cash shown in the unaudited condensed consolidated statements of cash flows as of September 30, 2017 and 2018 (in thousands):
|  | As of September 30,
|  | 2017 |  | 2018
Cash and cash equivalents |  | $ | 150,483 |  | $ | 276,382
Restricted cash included in other current assets |  |  | 9 |  |  | 15
Restricted cash included in other long-term assets |  |  | 500 |  |  | 500
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows |  | $ | 150,992 |  | $ | 276,897
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, 2017 and September 30, 2018 (in thousands):
|  | December 31, 2017 |  | September 30, 2018 |
Tuition receivable |  | $ | 35,809 |  | $ | 77,922 |
Allowance for doubtful accounts |  |  | (12,687) |  |  | (25,395) |
Tuition receivable, net |  | $ | 23,122 |  | $ | 52,527 |
Schedule of allowance for doubtful accounts | The following table illustrates changes in the Company’s allowance for doubtful accounts for the three and nine months ended September 30, 2017 and 2018 (in thousands):
|  | For the three months ended |  | For the nine months ended |
|  | September 30, |  | September 30, |
|  | 2017 |  | 2018 |  | 2017 |  | 2018 |
Allowance for doubtful accounts, beginning of period |  | $ | 11,760 |  | $ | 15,048 |  | $ | 10,201 |  | $ | 12,687 |
Additions charged to expense |  |  | 5,364 |  |  | 9,864 |  |  | 14,835 |  |  | 22,851 |
Additions from merger |  |  | — |  |  | 6,601 |  |  | — |  |  | 6,601 |
Write-offs, net of recoveries |  |  | (4,567) |  |  | (6,118) |  |  | (12,479) |  |  | (16,744) |
Allowance for doubtful accounts, end of period |  | $ | 12,557 |  | $ | 25,395 |  | $ | 12,557 |  | $ | 25,395 |
Schedule of reconciliation of shares used to calculate basic and diluted earnings (loss) per share | Set forth below is a reconciliation of shares used to calculate basic and diluted earnings (loss) per share for the three and nine months ended September 30, 2017 and 2018 (in thousands):
|  | For the three months ended |  | For the nine months ended |
|  | September 30, |  | September 30, |
|  | 2017 |  | 2018 |  | 2017 |  | 2018 |
Weighted average shares outstanding used to compute basic earnings per share |  | 10,701 |  | 17,799 |  | 10,671 |  | 13,141 |
Incremental shares issuable upon the assumed exercise of stock options |  | 38 |  | — |  | 38 |  | — |
Unvested restricted stock and restricted stock units |  | 471 |  | — |  | 465 |  | — |
Shares used to compute diluted earnings (loss) per share |  | 11,210 |  | 17,799 |  | 11,174 |  | 13,141 |

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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://fasb.org/us-gaap/role/ref/legacyRef -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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