Perdoceo Education (PRDO) 8-K Reconciliation of Segment Reporting

Exhibit 99.1

Career Education Corporation
Reconciliation of Segment Reporting
For the Year Ended December 31, 2007
Unaudited
(in thousands)
Revenue	University			Culinary		Health			Art & Design		Transitional			International		Colleges			Academy			Corporate			Total
As Reported	$	682,750		$	365,789	$	189,017		$	-	$	-		$	81,907	$	184,355		$	170,917		$	147		$	1,674,882
Creation of Art & Design (1)		-			-		-			275,392		-			-		(134,474	)		(140,918	)		-			-
Creation of Transitional (2)		(16,066	)		-		(271	)		-		59,262			-		(12,926	)		(29,999	)		-			-
Realign two of the schools previously held for sale into Health (3)		-			-		17,954			-		-			-		-			-			-			17,954
Teach-out nine of the schools previously held for sale (4)		-			-		-			-		102,898			-		-			-			-			102,898
Realign Briarcliffe into University		36,955			-		-			-		-			-		(36,955	)		-			-			-
As Revised	$	703,639		$	365,789	$	206,700		$	275,392	$	162,160		$	81,907	$	-		$	-		$	147		$	1,795,734
Operating Profit	University			Culinary		Health			Art & Design		Transitional			International		Colleges			Academy			Corporate			Total
As Reported	$	91,342		$	49,133	$	6,980		$	-	$	-		$	13,024	$	9,001		$	3,390		$	(52,452	)	$	120,418
Creation of Art & Design (1)		-			-		-			32,499		-			-		(19,212	)		(13,287	)		-			-
Creation of Transitional (2)		10,914			-		991			-		(32,128	)		-		10,326			9,897			-			-
Realign two of the schools previously held for sale into Health (3)		-			-		(1,546	)		-		-			-		-			-			-			(1,546	)
Teach-out nine of the schools previously held for sale (4)		-			-		-			-		(53,962	)		-		-			-			-			(53,962	)
Realign Briarcliffe into University		115			-		-			-		-			-		(115	)		-			-			-
As Revised	$	102,371		$	49,133	$	6,425		$	32,499	$	(86,090	)	$	13,024	$	-		$	-		$	(52,452	)	$	64,910
(1) Schools previously organized within Academy and Colleges have been realigned to form the Art & Design reporting segment. This excludes the schools within Academy and Colleges which are being taught out.
(2) Comprised of all schools currently being taught out, including: Brooks, Sunnyvale, CA; Brooks, Long Beach, CA; IADT - Pittsburgh, PA; IADT - Toronto and SBI - Springfield, MA.
(3) Comprised of Gibbs - Melville, NY and Gibbs - Vienna, VA which were previously held for sale which are being realigned within the Health reporting segment.
(4) Nine schools previously held for sale that are being taught out, include: McIntosh College; Lehigh Valley College; Gibbs - New York, NY; Gibbs - Norwalk, CT; Gibbs - Norristown, PA; Gibbs - Piscataway, NJ; Gibbs - Boston,       MA; Gibbs - Livingston, NJ and Gibbs - Cranston, RI.

Career Education Corporation
Recast Quarterly Segment Reporting
For the Year Ended December 31, 2007
Unaudited
(in thousands)
Revenue	1st Quarter			2nd Quarter			3rd Quarter			4th Quarter			Full Year
University	$	185,845		$	178,579		$	166,322		$	172,893		$	703,639
Culinary		88,697			84,574			98,472			94,046			365,789
Art & Design		69,633			64,245			68,450			73,064			275,392
Health		49,365			51,088			51,916			54,331			206,700
International		21,900			16,531			10,891			32,585			81,907
Transitional		44,852			39,891			37,076			40,341			162,160
Corporate & Other		125			11			3			8			147
Total revenue	$	460,417		$	434,919		$	433,130		$	467,268		$	1,795,734
Operating Profit	1st Quarter			2nd Quarter			3rd Quarter			4th Quarter			Full Year
University	$	34,089		$	24,915		$	16,899		$	26,468		$	102,371
Culinary		11,424			7,131			15,566			15,012			49,133
Art & Design		9,711			565			8,281			13,942			32,499
Health		3,628			2,856			2,578			(2,637	)		6,425
International		6,207			424			(3,054	)		9,447			13,024
Transitional		(7,754	)		(22,339	)		(10,117	)		(45,880	)		(86,090	)
Corporate & Other		(16,190	)		(10,744	)		(12,508	)		(13,010	)		(52,452	)
Total operating profit	$	41,115		$	2,808		$	17,645		$	3,342		$	64,910