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Other Long-Term Liabilities | 3 Months Ended
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Mar. 31, 2019
Other Liabilities, Noncurrent [Abstract] |
Other Long-Term Liabilities | Other Long-Term Liabilities Other long-term liabilities consist of the following as of December 31, 2018 and March 31, 2019 (in thousands):
| December 31, 2018 |  | March 31, 2019
Contract liabilities, net of current portion | $ | 23,880 |  |  | $ | 23,489 |
Deferred payments related to acquisitions | 5,904 |  |  | 5,433 |
Employee separation costs | 6,800 |  |  | 5,422 |
Deferred rent and other facility costs | 6,837 |  |  | 1,875 |
Other | 1,263 |  |  | 1,417 |
Loss on facilities not in use | 4,332 |  |  | — |
Lease incentives | 2,300 |  |  | — |
Other long-term liabilities | $ | 51,316 |  |  | $ | 37,636 |
Contract Liabilities As discussed in Note 4, in connection with its student tuition contracts, the Company has an obligation to provide free classes in the future should certain eligibility conditions be maintained (the Graduation Fund). Long-term contract liabilities represent the amount of revenue under these arrangements that the Company expects will be realized after one year. Employee Separation Costs Severance and other employee separation costs to be paid after one year. Deferred Rent and Other Facility Costs and Loss on Facilities Not in Use Prior to the adoption of ASC 842 on January 1, 2019, the Company recorded a liability for lease costs of campus and non-campus facilities that are not currently in use (see Note 5). For facilities still in use, the Company recorded rent expense on a straight-line basis over the initial term of a lease. The difference between the rent payment and the straight-line rent expense was recorded as a liability. Upon adoption of ASC 842, these liability balances were netted against the ROU asset recognized on January 1, 2019. As such, there are no long-term liability balances for deferred rent and loss on facilities not in use as of March 31, 2019. At December 31, 2018 and March 31, 2019, the Company had $1.9 million included in the deferred rent and other facility costs balances, which relate to asset retirement obligations for lease agreements requiring the leased premises to be returned in a predetermined condition. Deferred Payments Related to Acquisitions In connection with previous acquisitions, the Company acquired certain assets and entered into deferred payment arrangements with the sellers. The deferred payment arrangements are valued at approximately $3.1 million and $2.6 million as of December 31, 2018 and March 31, 2019, respectively. In addition, one of the sellers contributed $2.8 million to the Company representing the seller’s continuing interest in the assets acquired. Lease Incentives In conjunction with the opening of new campuses or renovating existing ones, the Company, in some instances, was reimbursed by the lessors for improvements made to the leased properties. Prior to the adoption of ASC 842 on January 1, 2019, the underlying assets were capitalized as leasehold improvements and a liability was established for the reimbursements in accordance with ASC 840-20. The leasehold improvements and the liability are amortized on a straight-line basis over the corresponding lease terms, which generally range from five to 10 years. Upon adoption of ASC 842, the liability balance associated with the reimbursement was netted against the ROU asset recognized on January 1, 2019. As such, there is no lease incentive long-term liability balance as of March 31, 2019.

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