XML 26 R11.htm IDEA: XBRL DOCUMENT
v3.20.2

Post-employment Benefits | 12 Months Ended
--- | ---
Sep. 30, 2020
Postemployment Benefits [Abstract] |
Post-employment Benefits | Post-employment Benefits On February 18, 2019, we announced that our campus in Norwood, Massachusetts is no longer accepting new student applications, and its last group of students started on March 18, 2019 and completed the curriculum in July 2020, with the campus closing on July 31, 2020. The post-employment benefits incurred due to the campus closure were approximately $1.1 million. Additionally, we periodically enter into agreements that provide post-employment benefits to personnel whose employment is terminated. On October 21, 2019, we announced the retirement of our former President and Chief Executive Officer, Kimberly J. McWaters, effective October 31, 2019. During the twelve months ended September 30, 2020, we incurred post-employment benefit charges of $1.5 million and paid cash of $1.2 million, in accordance with Ms. McWaters’ Retirement Agreement and Release of Claims, dated October 31, 2019. The post-employment benefit liability, which is included in “Accounts payable and accrued expenses” on the accompanying consolidated balance sheets, is generally paid out ratably over the terms of the agreements, which range from 1 month to 24 months, with the final agreement expiring in 2021. The post-employment benefit accrual activity for the years ended September 30, 2020 and 2019 was as follows:
|  | Severance |  | Other |  | Total
Balance accrued as of September 30, 2018 |  | $ | 372 |  |  | $ | 9 |  |  | $ | 381 |
Post-employment benefit charges |  | 1,637 |  |  | 90 |  |  | 1,727 |
Cash paid |  | (1,159) |  |  | (28) |  |  | (1,187) |
Other non-cash adjustments(1) |  | (129) |  |  | (39) |  |  | (168) |
Balance accrued as of September 30, 2019 |  | $ | 721 |  |  | $ | 32 |  |  | $ | 753 |
Post-employment benefit charges |  | 2,223 |  |  | 57 |  |  | 2,280 |
Cash paid |  | (2,210) |  |  | (51) |  |  | (2,261) |
Other non-cash adjustments(1) |  | 131 |  |  | (29) |  |  | 102 |
Balance accrued as of September 30, 2020 |  | $ | 865 |  |  | $ | 9 |  |  | $ | 874 |
(1) Primarily relates to the reclassification of benefits between severance and other benefits.

X
- References No definition available. + Details
Name: | us-gaap_PostemploymentBenefitsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for postemployment benefits, which may include supplemental unemployment benefits, obligations recognized for all types of benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. Disclosure may also include discussion that an obligation for postemployment benefits is not accrued in accordance with regulation only because the amount cannot be reasonably estimated. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6410195&loc=d3e80090-111668 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -URI http://asc.fasb.org/topic&trid=2197446 + Details
Name: | us-gaap_PostemploymentBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration