Higher Education Emergency Relief Fund under the CARES Act	3 Months Ended
	Dec. 31, 2020
Unusual or Infrequent Items, or Both [Abstract]
Higher Education Emergency Relief Fund under the CARES Act	Higher Education Emergency Relief Fund under the CARES Act As discussed in “Note 21 - Higher Education Emergency Relief Fund under the CARES Act” in our 2020 Annual Report on Form 10-K filed with the SEC on December 3, 2020, in May 2020, we were granted approximately $33.0 million in HEERF funds for emergency grants to student and to cover institutional costs associated with significant changes to the delivery of instruction due to coronavirus. As of September 30, 2020, we had awarded all $16.5 million designated for emergency student grants to approximately 9,000 students. HEERF Funds for Significant Changes to the Delivery of Instruction In May 2020, we received $16.5 million to cover institutional costs associated with significant changes to the delivery of instruction due to coronavirus. Such funds may be used to provide additional emergency financial aid grants to students, to cover institutional costs associated with significant changes to the delivery of instruction due to coronavirus, or not used at all and returned to the government. The allowable institutional costs for these institutional HEERF funds are described in “Note 21 - Higher Education Emergency Relief Fund under the CARES Act” in our 2020 Annual Report on Form 10-K filed with the SEC on December 3, 2020. During the year ended September 30, 2020, we incurred $15.1 million in allowable costs related to the changes in the delivery of instruction due to the coronavirus. Additionally, during the year ended September 30, 2020, we used $0.6 million of the institutional funds for additional emergency grants to our students. Including the additional student grants, the total institutional funds spent during fiscal 2020 was approximately $15.7 million. As of September 30, 2020, we had drawn down $13.9 million of the institutional funds into our operating cash account as partial reimbursement for the $15.7 million of eligible costs incurred during the year ended September 30, 2020. We drew down the remaining $1.8 million for the eligible costs incurred during the year ended September 30, 2020 in October 2020. During the three months ended December 31, 2020, we incurred $0.9 million in allowable costs related to the changes in the delivery of instruction due to the coronavirus, thereby utilizing the remaining available funds. Of the $0.9 million incurred, $0.3 million was recorded in “Educational services and facilities” and $0.6 million was recorded in “Selling, general and administrative” on the condensed consolidated statements of operation for the three months ended December 31, 2020. The $0.9 million was drawn down prior to December 31, 2020 and is included in our “Cash and cash equivalents” on our condensed consolidated balance sheet as of December 31, 2020. Subsequent Events Related to Additional Grants of HEERF Funds for Student Grants As noted above, the CRRSAA includes HEERF II, which makes an additional $22.7 billion available to higher education institutions. Of this amount, private, proprietary institutions are allocated approximately $681 million. The statute permits proprietary institutions to use HEERF II funds to provide financial aid grants to students, and requires that institutions prioritize the grants to students with exceptional need, such as students who receive Pell Grants. On January 14, 2021, ED issued guidance regarding the administration of the HEERF II program, and released an allocation schedule indicating that we will receive approximately $16.8 million for purposes of funding HEERF II student grants. We have submitted the appropriate applications for these funds and the ED has confirmed receipt.