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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
Accounting Policies [Abstract] |
Schedule of prior classification | The following table presents the Company's operating expenses as previously reported and as reclassified on its consolidated statements of income for the years ended (in thousands):
| New Classification
| December 31, 2017 |  | December 31, 2018
Prior Classification | I&SC |  | G&A |  | I&SC |  | G&A
Instruction and educational support | $ | 249,939 |  |  | $ | — |  |  | $ | 340,076 |  |  | $ | — |
Admissions advisory | 19,004 |  |  | — |  |  | 31,466 |  |  | — |
Marketing | — |  |  | 82,540 |  |  | — |  |  | 136,979 |
General and administration | — |  |  | 46,792 |  |  | — |  |  | 57,056 |
Total reclassified costs and expenses(1) | $ | 268,943 |  |  | $ | 129,332 |  |  | $ | 371,542 |  |  | $ | 194,035 |
_________________________________________ (1) This amount excludes the amortization of intangible assets, merger and integration costs, and fair value adjustments and impairment of intangible assets expense line items on the consolidated statements of income as those expense line items were not impacted by the operating expense reclassification.
Schedule of cash, cash equivalents, and restricted cash | The following table illustrates the reconciliation of cash, cash equivalents, and restricted cash shown in the consolidated statements of cash flows as of December 31, 2018 and 2019 (in thousands):
| As of December 31,
| 2018 |  | 2019
Cash and cash equivalents | $ | 311,732 |  |  | $ | 419,693 |
Restricted cash included in other current assets | 5 |  |  | 304 |
Restricted cash included in other assets | 500 |  |  | 500 |
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows | $ | 312,237 |  |  | $ | 420,497 |
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, 2018 and 2019 (in thousands):
| December 31, 2018 |  | December 31, 2019
Tuition receivable | $ | 84,151 |  |  | $ | 82,454 |
Allowance for doubtful accounts | (28,457 | ) |  | (30,931 | )
Tuition receivable, net | $ | 55,694 |  |  | $ | 51,523 |
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, 2019 (in thousands):
| 2017 |  | 2018 |  | 2019
Allowance for doubtful accounts, beginning of period | $ | 10,201 |  |  | $ | 12,687 |  |  | $ | 28,457 |
Additions charged to expense | 21,751 |  |  | 37,704 |  |  | 49,072 |
Additions from merger | — |  |  | 6,601 |  |  | 2,207 |
Write-offs, net of recoveries | (19,265 | ) |  | (28,535 | ) |  | (48,805 | )
Allowance for doubtful accounts, end of period | $ | 12,687 |  |  | $ | 28,457 |  |  | $ | 30,931 |
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 each of the three years ended December 31, 2019 (in thousands):
| 2017 |  | 2018 |  | 2019
Weighted average shares outstanding used to compute basic earnings per share | 10,678 |  |  | 15,190 |  |  | 21,725 |
Incremental shares issuable upon the assumed exercise of stock options | 39 |  |  | — |  |  | 54 |
Unvested restricted stock and restricted stock units | 482 |  |  | — |  |  | 318 |
Shares used to compute diluted earnings (loss) per share | 11,199 |  |  | 15,190 |  |  | 22,097 |

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