v3.20.2

Accrued Expenses | 9 Months Ended
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Sep. 30, 2020
Payables and Accruals [Abstract] |
Accrued Expenses | Accrued Expenses The following table presents the components of accounts payable and accrued expenses on the Company’s condensed consolidated balance sheets as of each of the dates indicated.
| September 30, 2020 |  | December 31, 2019
| (in thousands) |  |
Accrued university and instructional staff compensation | $ | 23,506 |  |  | $ | 23,419 |
Accrued marketing costs | 31,400 |  |  | 22,055 |
Accrued transaction, integration and restructuring-related costs* | 2,058 |  |  | 4,459 |
Accounts payable and other accrued expenses | 27,440 |  |  | 15,448 |
Total accounts payable and accrued expenses | $ | 84,404 |  |  | $ | 65,381 |
*As of September 30, 2020 and December 31, 2019, accrued transaction, integration and restructuring-related costs included zero and $0.5 million, respectively, related to an employee termination benefits reserve for organizational restructuring. For the three and nine months ended September 30, 2020 and 2019, expense related to the Company’s marketing and advertising efforts of its own brand were not material. In response to COVID-19, various government programs have been announced to provide financial relief for affected businesses. Most significantly, under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which was enacted in the United States on March 27, 2020, the Company is allowed to defer payment of the employer’s share of Social Security taxes incurred from March 27, 2020 through December 31, 2020. In addition, the CARES Act provides eligible employers with an employee retention tax credit for employees whose services were impacted by COVID-19. The Company currently estimates the amount of payroll taxes subject to deferred payment, net of employee retention tax credits that have been claimed, is approximately $6.6 million, and has been reflected within other liabilities, non-current on the Company’s condensed consolidated balance sheet as of September 30, 2020. This total deferred amount is payable during the years ending December 31, 2021 and December 31, 2022.

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