Perdoceo Education (PRDO) 10-K 21 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 16, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	CECO
Entity Registrant Name	CAREER EDUCATION CORP
Entity Central Index Key	1,046,568
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		69,117,801
Entity Public Float			$ 570,000,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash and cash equivalents, unrestricted		$ 18,110	$ 49,507
Restricted cash		789	1,375
Restricted short-term investments		5,070	8,597
Short-term investments		156,178	147,681
Total cash and cash equivalents, restricted cash and short-term investments		180,147	207,160
Student receivables, net of allowance for doubtful accounts of $20,533 and $21,376 as of December 31, 2017 and 2016, respectively		18,875	22,825
Receivables, other, net		1,163	929
Prepaid expenses		7,722	14,446
Inventories		1,112	1,868
Other current assets		1,319	817
Assets of discontinued operations		382	148
Total current assets		210,720	248,193
NON-CURRENT ASSETS:
Property and equipment, net of accumulated depreciation of $213,825 and $381,415 as of December 31, 2017 and 2016, respectively		33,230	40,512
Goodwill		87,356	87,356
Intangible assets, net of amortization of $1,400 and $800 as of December 31, 2017 and 2016, respectively		7,900	8,500
Student receivables, net of allowance for doubtful accounts of $2,001 and $1,766 as of December 31, 2017 and 2016, respectively		2,548	3,055
Deferred income tax assets, net		98,084	158,272
Other assets		5,673	7,608
Assets of discontinued operations		1,585	6,105
TOTAL ASSETS	[1]	447,096	559,601
CURRENT LIABILITIES:
Accounts payable		8,515	10,099
Accrued expenses:
Payroll and related benefits		32,910	41,203
Advertising and marketing costs		9,245	10,253
Income taxes		2,185	1,830
Other		31,233	69,244
Deferred tuition revenue		22,897	28,364
Liabilities of discontinued operations		5,701	8,219
Total current liabilities		112,686	169,212
NON-CURRENT LIABILITIES:
Deferred rent obligations		15,277	30,713
Other liabilities		22,143	31,751
Liabilities of discontinued operations		785	6,422
Total non-current liabilities		38,205	68,886
STOCKHOLDERS' EQUITY:
Preferred stock, $0.01 par value; 1,000,000 shares authorized; none issued or outstanding
Common stock, $0.01 par value; 300,000,000 shares authorized; 84,279,533 and 83,538,033 shares issued, 69,117,803 and 68,519,005 shares outstanding as of December 31, 2017 and 2016, respectively		843	835
Additional paid-in capital		621,008	613,325
Accumulated other comprehensive loss		(164)	(258)
Accumulated deficit		(108,127)	(76,230)
Cost of 15,161,730 and 15,019,028 shares in treasury as of December 31, 2017 and 2016, respectively		(217,355)	(216,169)
Total stockholders' equity		296,205	321,503
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 447,096	$ 559,601
[1]	The statement of (loss) income and comprehensive (loss) income balances including revenue, operating income (loss), depreciation and amortization and capital expenditures are presented above on a continuing operations basis. Total assets are presented on a consolidated basis including continuing and discontinued operations.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Student receivables, allowance for doubtful accounts, current	$ 20,533	$ 21,376
Property and equipment, accumulated depreciation	213,825	381,415
Intangible assets, amortization	1,400	800
Student receivables, allowance for doubtful accounts, non-current	$ 2,001	$ 1,766
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	84,279,533	83,538,033
Common stock, shares outstanding	69,117,803	68,519,005
Treasury, Shares in treasury	15,161,730	15,019,028

Consolidated Statements of (Los

Consolidated Statements of (Loss) Income and Comprehensive (Loss) Income - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
REVENUE:
Tuition and fees		$ 593,849		$ 700,525		$ 842,062
Other		2,586		3,867		5,211
Total revenue	[1]	596,435		704,392		847,273
OPERATING EXPENSES:
Educational services and facilities		143,344		235,100		289,777
General and administrative		404,965		477,725		564,211
Depreciation and amortization	[1]	13,990		22,747		24,938
Asset impairment				1,164		60,515
Total operating expenses		562,299		736,736		939,441
Operating income (loss)	[1]	34,136		(32,344)		(92,168)
OTHER INCOME (EXPENSE):
Interest income		1,900		1,262		794
Interest expense		(451)		(584)		(835)
Loss on sale of business						(1,793)
Miscellaneous income (expense)		665		300		(436)
Total other income (expense)		2,114		978		(2,270)
PRETAX INCOME (LOSS)		36,250		(31,366)		(94,438)
Provision for (benefit from) income taxes		67,125		(16,550)		(147,454)
(LOSS) INCOME FROM CONTINUING OPERATIONS		(30,875)		(14,816)		53,016
LOSS FROM DISCONTINUED OPERATIONS, net of tax		(1,022)		(3,896)		(1,131)
NET (LOSS) INCOME		(31,897)		(18,712)		51,885
OTHER COMPREHENSIVE INCOME (LOSS), net of tax:
Foreign currency translation adjustments		288		(77)
Unrealized (losses) gains on investments		(194)		699		(27)
Total other comprehensive income (loss)		94		622		(27)
COMPREHENSIVE (LOSS) INCOME		$ (31,803)		$ (18,090)		$ 51,858
NET (LOSS) INCOME PER SHARE - BASIC and DILUTED:
(Loss) income from continuing operations		$ (0.45)		$ (0.22)		$ 0.78
Loss from discontinued operations		(0.01)		(0.05)		(0.02)
Net (loss) income per share		$ (0.46)		$ (0.27)	[2]	$ 0.76
WEIGHTED AVERAGE SHARES OUTSTANDING:
Basic		68,949	[3]	68,373	[3]	67,860
Diluted		68,949	[3]	68,373	[3]	68,328
[1]	The statement of (loss) income and comprehensive (loss) income balances including revenue, operating income (loss), depreciation and amortization and capital expenditures are presented above on a continuing operations basis. Total assets are presented on a consolidated basis including continuing and discontinued operations.
[2]	Basic and diluted earnings per share are calculated independently for each of the quarters presented. Accordingly, the sum of the quarterly earnings per share amounts may not agree with the annual earnings per share amount for the corresponding year.
[3]	Due to the fact that we reported a loss from continuing operations for the years ended December 31, 2017 and 2016, potential common stock equivalents were excluded from the diluted common shares outstanding calculation. Per FASB ASC Topic 260 – Earnings per Share, an entity that reports discontinued operations shall use income or loss from continuing operations as the benchmark for calculating diluted common shares outstanding, and as such, we have zero common stock equivalents since these shares would have an anti-dilutive effect on our net loss per share for the years ended December 31, 2017 and 2016.

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]
BALANCE at Dec. 31, 2014	$ 281,933	$ 823	$ (215,165)	$ 606,531	$ (853)	$ (109,403)
BALANCE, shares at Dec. 31, 2014		82,337,000
BALANCE, shares at Dec. 31, 2014			(14,816,000)
Net income (loss)	51,885					51,885
Unrealized gain (loss) on investments	(27)				(27)
COMPREHENSIVE (LOSS) INCOME	51,858
Share-based compensation expense:
Stock option plan	442			442
Restricted stock award plan	2,385			2,385
Employee stock purchase plan	30			30
Common stock issued under:
Stock option plan	$ 828	$ 3		825
Stock option plan, shares	303,035	303,000
Restricted stock award plan	$ (439)	$ 2	$ (441)
Restricted stock award plan, shares		214,000	(82,000)
Employee stock purchase plan	573	$ 2		571
Employee stock purchase plan, shares		143,000
BALANCE at Dec. 31, 2015	337,610	$ 830	$ (215,606)	610,784	(880)	(57,518)
BALANCE, shares at Dec. 31, 2015		82,997,000
BALANCE, shares at Dec. 31, 2015			(14,898,000)
Net income (loss)	(18,712)					(18,712)
Foreign currency translation	(77)				(77)
Unrealized gain (loss) on investments	699				699
COMPREHENSIVE (LOSS) INCOME	(18,090)
Share-based compensation expense:
Stock option plan	1,256			1,256
Restricted stock award plan	1,960			1,960
Employee stock purchase plan	21			21
Common stock issued under:
Stock option plan	$ 375	$ 1		374
Stock option plan, shares	89,773	90,000
Restricted stock award plan	$ (563)	$ 3	$ (563)	(3)
Restricted stock award plan, shares		387,000	(121,000)
Employee stock purchase plan	398	$ 1		397
Employee stock purchase plan, shares		64,000
Tax benefit of stock settlements	(1,464)			(1,464)
BALANCE at Dec. 31, 2016	$ 321,503	$ 835	$ (216,169)	613,325	(258)	(76,230)
BALANCE, shares at Dec. 31, 2016	83,538,033	83,538,000
BALANCE, shares at Dec. 31, 2016	(15,019,028)		(15,019,000)
Net income (loss)	$ (31,897)					(31,897)
Foreign currency translation	288				288
Unrealized gain (loss) on investments	(194)				(194)
COMPREHENSIVE (LOSS) INCOME	(31,803)
Share-based compensation expense:
Stock option plan	1,585			1,585
Restricted stock award plan	3,366			3,366
Employee stock purchase plan	19			19
Common stock issued under:
Stock option plan	$ 2,360	$ 3		2,357
Stock option plan, shares	288,618	289,000
Restricted stock award plan	$ (1,187)	$ 4	$ (1,186)	(5)
Restricted stock award plan, shares		416,000	(143,000)
Employee stock purchase plan	362	$ 1		361
Employee stock purchase plan, shares		37,000
BALANCE at Dec. 31, 2017	$ 296,205	$ 843	$ (217,355)	$ 621,008	$ (164)	$ (108,127)
BALANCE, shares at Dec. 31, 2017	84,279,533	84,280,000
BALANCE, shares at Dec. 31, 2017	(15,161,730)		(15,162,000)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income		$ (31,897)	$ (18,712)	$ 51,885
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Asset impairment			1,164	60,515
Depreciation and amortization expense		13,990	22,747	24,938
Bad debt expense		27,436	31,885	21,980
Compensation expense related to share-based awards		4,970	3,237	2,857
Loss on sale of businesses, net				1,793
(Gain) loss on disposition of property and equipment			(438)	663
Deferred income taxes		64,225	(18,087)	(145,807)
Changes in operating assets and liabilities:
Student receivables, gross		5,129	6,925	(1,517)
Allowance for doubtful accounts		(28,075)	(29,033)	(20,960)
Other receivables, net		(257)	1,127	14,311
Inventories, prepaid expenses, and other current assets		8,742	2,783	6,160
Deposits and other non-current assets		1,706	1,634	2,711
Accounts payable		(1,588)	(16,264)	2,539
Accrued expenses and deferred rent obligations		(80,703)	29,254	(30,663)
Deferred tuition revenue		(5,467)	(11,747)	(12,650)
Net cash (used in) provided by operating activities		(21,789)	6,475	(21,245)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of available-for-sale investments		(256,243)	(160,590)	(93,360)
Sales of available-for-sale investments		250,928	126,830	100,173
Purchases of property and equipment	[1]	(6,332)	(4,129)	(11,695)
Proceeds on the sale of assets			3,600	2,272
Payments of cash upon sale of businesses, net of cash divested			(62)	(4,013)
Purchase of equity method investment				(1,368)
Net cash used in investing activities		(11,647)	(34,351)	(7,991)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of common stock		2,722	773	1,401
Borrowings from credit facility				38,000
Payments on borrowings			(38,000)	(10,000)
Payments of employee tax associated with stock compensation		(1,187)	(563)	(441)
Net cash provided by (used in) financing activities		1,535	(37,790)	28,960
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS:		(82)	(192)	246
NET DECREASE IN CASH AND CASH EQUIVALENTS		(31,983)	(65,858)	(30)
CASH AND CASH EQUIVALENTS, beginning of the year		50,882	116,740	116,770
CASH AND CASH EQUIVALENTS, end of the year		18,899	50,882	116,740
Supplemental Cash Flow Information:
Interest paid			153	33
Income taxes paid		$ 120	$ 334	$ 580
[1]	The statement of (loss) income and comprehensive (loss) income balances including revenue, operating income (loss), depreciation and amortization and capital expenditures are presented above on a continuing operations basis. Total assets are presented on a consolidated basis including continuing and discontinued operations.

Description of the Company

Description of the Company	12 Months Ended
	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of the Company	1. DESCRIPTION OF THE COMPANY Career Education’s academic institutions offer a quality education to a diverse student population in a variety of disciplines through online, campus-based and blended learning programs. Our two universities – American InterContinental University (“AIU”) and Colorado Technical University (“CTU”) – provide degree programs through the master’s or doctoral level as well as associate and bachelor’s levels. Both universities predominantly serve students online with career-focused degree programs that are designed to meet the educational demands of today’s busy adults. AIU and CTU continue to show innovation in higher education, advancing new personalized learning technologies like their intelli path Additionally, CEC is in the process of teaching out campuses within our All Other Campuses segment. Students enrolled at these campuses have been afforded the reasonable opportunity to complete their program of study prior to the final teach-out date. A listing of individual campus locations and web links to Career Education’s institutions can be found at www.careered.com As used in this Annual Report on Form 10-K, the terms “we,” “us,” “our,” “the Company” and “CEC” refer to Career Education Corporation and our wholly-owned subsidiaries. The terms “college,” “institution” and “university” refer to an individual, branded, for-profit educational institution, owned by us and includes its campus locations. The term “campus” refers to an individual main or branch campus operated by one of our colleges, institutions or universities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Principles of Consolidation and Basis of Financial Statement Presentation These consolidated financial statements presented herein include the accounts of Career Education Corporation and our wholly-owned subsidiaries (collectively “CEC”). All inter-company transactions and balances have been eliminated. The results of operations of all acquired businesses have been consolidated for all periods subsequent to the date of acquisition. We currently organize our business across three reporting segments: CTU, AIU (comprises University Group) and All Other Campuses (formerly separately reported as the Culinary Arts and Transitional Group). Campuses included in our All Other Campuses segment are currently being taught out and no longer enroll new students or have completed their teach-out. These campuses employ a gradual teach-out process, enabling them to continue to operate while current students have a reasonable opportunity to complete their program of study. b. Reclassifications During the fourth quarter 2017, the Company reorganized its segments related to teach-out campuses and now report all teach-out campuses within the All Other Campuses segment, as part of our continuing operations. Previously, campuses within this segment were recorded and presented under Culinary Arts (comprised of our former Le Cordon Bleu “LCB” institutions) and Transitional Group (comprised of our Sanford-Brown, Briarcliffe and Harrington institutions) segments. During the third quarter of 2017, the Company completed teach-outs of all Culinary Arts campuses and therefore, in accordance with the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 360, Culinary Arts is no longer its own operating segment. Effective January 2017, the Company accounts for cash flows related to cash payments for employee taxes made by the Company on the employees’ behalf for withheld shares related to stock settlements as a financing activity within the statement of cash flows in accordance with the updated guidance issued by the FASB under ASC No. 2016-09, Compensation – Stock Compensation (Topic 718) Effective January 2017, the Company accounts for cash flows related to changes in restricted cash and restricted cash equivalents within cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This change was a result of updated guidance issued by the FASB under ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash. c. Management’s Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the U.S. (“GAAP”) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the reported period. We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. Significant estimates, among others, include the allowance for doubtful accounts, the assumptions surrounding sublease income utilized in determining the fair value of remaining lease obligations, assumptions utilized in calculating income tax related matters including our deferred tax balances and any respective valuation allowance and fair values used in asset impairment evaluations including goodwill, intangible assets and long-lived assets. Although these estimates are based upon management’s best knowledge of current events and actions that we may undertake in the future, actual results could differ from these estimates. d. Concentration of Credit Risk A substantial portion of credit extended to students is repaid through the students’ participation in various federal financial aid programs authorized by Title IV of the Higher Education Act of 1965, as amended (“Higher Education Act”), which we refer to as “Title IV Programs.” For the years ended December 31, 2017, 2016 and 2015, approximately 78%, 76% and 77%, respectively, of our institutions’ cash receipts from tuition payments came from Title IV Program funding. Transfers of funds received from Title IV Programs are made in accordance with the U.S. Department of Education’s (“ED”) requirements. Changes in ED funding of Title IV Programs could have a material impact on our ability to attract students and the realizability of our student receivables. See Item 1A, “Risk Factors,” of this Annual Report on Form 10-K for further discussion of the risks associated with Title IV Programs. e. Student Receivables and Allowance for Doubtful Accounts Student receivables represent funds owed to us in exchange for the educational services that we provided to a student. Student receivables are reported net of an allowance for doubtful accounts and net of deferred tuition revenue, as determined on a student-by-student basis as of the end of the reporting period. Student receivables which are due to be paid in less than one year are recorded as current assets within our consolidated balance sheets. Student receivables which are due to be paid at dates ranging from one to three years from the balance sheet date are reported as non-current assets within our consolidated balance sheets. Generally, a student receivable balance is written off once it reaches greater than 90 days past due. Although we analyze past due receivables, it is not practical to provide an aging of our non-current student receivable balances as a result of the methodology utilized in determining our earned student receivable balances. Student receivables are recognized on our consolidated balance sheets as they are deemed earned over the course of a student’s program and/or term, and therefore cash collections are not applied against specifically dated transactions. We extend unsecured credit to a portion of the students who are enrolled at our institutions for tuition and certain other educational costs. Based upon past experience and judgment, we establish an allowance for doubtful accounts with respect to student receivables which we estimate will ultimately not be collectible. As such, our results from operations only reflect the amount of revenue that is estimated to be reasonably collectible. Our standard allowance estimation methodology considers a number of factors that, based on our collections experience, we believe have an impact on our credit risk and the realizability of our student receivables. Among these factors are a student’s status (in-school or out-of-school), anticipated funding source (third party, internal short-term and extended payment plans) and status of funding, whether or not an out-of-school student has completed his or her program of study, and our overall collections history. We monitor our collections and write-off experience to assess whether or not adjustments to our allowance percentage estimates are necessary. Changes in trends in any of the factors that we believe impact the realizability of our student receivables, as noted above, or modifications to our credit standards, collection practices, and other related policies may impact our estimate of our allowance for doubtful accounts and our results from operations. Additionally, we monitor certain internal and external factors, including changes in our academic programs, as well as changes in the current economic, legislative and regulatory environments and the ability to complete the federal financial aid process with the student. f. Fair Value of Financial Instruments The fair value measure of accounting for financial instruments establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The fair value for restricted short-term investments and short-term investments reported in our consolidated balance sheets are valued at Level 1 and Level 2 within the fair value hierarchy. Restricted short-term investments are comprised of certificates of deposit to provide securitization of our letters of credit pursuant to our current credit agreement. See Note 4 “Financial Instruments’ for further details. g. Revenue Recognition Our revenue, which is derived primarily from academic programs taught to students who attend our institutions, is generally segregated into two categories: (1) tuition and fees and (2) other. Tuition and fees represent costs to our students for educational services provided by our institutions. Our institutions charge tuition and fees at varying amounts, depending on the institution, the type of program and specific curriculum. A majority of our institutions bill students a single charge that covers tuition and required program materials, such as textbooks and supplies, which we treat as a single accounting unit. Generally, we bill student tuition, including those treated as a single accounting unit, at the beginning of each academic period, and recognize the tuition as revenue on a straight-line basis over either the academic term or program period, which includes any applicable externship period. The tuition earnings method is determined by the type of program a student is enrolled in. Typically, our institutions earn tuition over each academic term. Certain institutions charge fees, such as technology fees and laboratory fees, for certain terms and/or programs. These fees are earned over the applicable term. The portion of tuition and fee payments received from students but not yet earned is recorded as deferred tuition revenue and reported as a current liability on our consolidated balance sheets, as we expect to earn these revenues within the next year. Deferred tuition revenue is stated net of outstanding student receivables on a student-by-student basis as of the end of the reporting period. If a student withdraws from one of our institutions prior to the completion of the academic term or program period, we refund the portion of tuition and fees already paid that, pursuant to our refund policy and applicable federal and state law and accrediting agency standards, we are not entitled to retain. Generally, the amount to be refunded to a student is calculated based upon the period of time the student has attended classes and the amount of tuition and fees paid by the student as of their withdrawal date. These refunds typically reduce deferred tuition revenue and cash on our consolidated balance sheets as we generally do not recognize tuition revenue in our consolidated statements of (loss) income and comprehensive (loss) income until the related refund provisions have lapsed. Management reassesses collectability when a student withdraws from the institution and has unpaid tuition charges. Such unpaid charges do not meet the threshold of reasonably collectible and are recognized as revenue on a cash basis. Our institutions’ academic year is generally at least 30 weeks in length but varies both by institution and program of study and is divided by academic terms or payment periods. Academic terms or payment periods are determined by regulatory requirements mandated by the federal government and/or applicable accrediting body, which also vary by institution and program. Academic terms are determined by start dates, which vary by institution and program. Our students finance costs through a variety of funding sources, including, among others, federal loan and grant programs, institution payment plans, private loans and grants, private and institutional scholarships and cash payments. Other revenue, which consists primarily of bookstore sales for institutions not using single-charge billing and contract-training revenue, is billed and recognized as goods are delivered or services are performed. h. Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. The fair market value of cash and cash equivalents approximate their carrying value. The cash in the Company’s banks is not fully insured by the Federal Deposit Insurance Corporation. Restricted cash balances are used to provide securitization for letters of credit. Restricted cash balances as of December 31, 2017 and 2016 total $0.8 million and $1.4 million, respectively. Students at our institutions may receive grants, loans and work-study opportunities to fund their education under Title IV Programs. In certain instances, students may request that we retain a portion of their Title IV funds provided to them in excess of tuition billings. Students may authorize us to apply these funds to historical balances or future charges and/or distribute them directly to the student in certain cases. As of December 31, 2017, we held $2.3 million of these funds on behalf of students within cash and cash equivalents on our consolidated balance sheet. i. Discontinued Operations Discontinued operations are accounted for in accordance with FASB ASC Section 360-10-35 Property, Plant, and Equipment Effective January 1, 2015, ASC Topic 360 limits discontinued operations reporting to disposals of components of an entity that represent a strategic shift upon disposal that have or will have a major effect on an entity’s operations and financial results. We did not have any disposals since the 2015 effective date which met the revised definition of discontinued operations and accordingly all disposals since January 1, 2015 continue to be reported within continuing operations for all periods presented. j. Investments Our investments, which primarily consist of non-governmental debt securities, treasury and federal agencies, and municipal bonds are classified as “available-for-sale” and recorded at fair value. Any unrealized holding gains or temporary unrealized holding losses, net of income tax effects, are reported as a component of accumulated other comprehensive (loss) income within stockholders’ equity. Realized gains and losses are computed on the basis of specific identification and are included in miscellaneous income (expense) in our consolidated statements of (loss) income and comprehensive (loss) income. We use the equity method to account for our investment in equity securities if our investment gives us the ability to exercise significant influence over operating and financial policies of the investee. We include our proportionate share of earnings and/or losses of our equity method investee in other income (expense) within our consolidated statements of (loss) income and comprehensive (loss) income. The carrying value of our equity investment is reported within other non-current assets on our consolidated balance sheets. Our investment in an equity affiliate equated to a 30.7%, or $3.2 million, non-controlling interest in CCKF, a Dublin-based educational technology company providing intelligent systems to power the delivery of individualized and personalized learning. k. Inventories Inventories, consisting principally of program materials, textbooks and supplies, are stated at the lower of cost, determined on a first-in, first-out basis, or market. The cost of inventory is reflected as a component of educational services and facilities expense as the items are used or sold. l. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation and amortization are recognized using the straight-line method over the estimated useful lives of the related assets for financial reporting purposes and an accelerated method for income tax reporting purposes. Leasehold improvements are amortized on a straight-line basis over the shorter of the life of the lease or the useful life. Maintenance, repairs, minor renewals and betterments are expensed as incurred, and major improvements, which extend the useful life of the asset, are capitalized. m. Goodwill and Intangible Assets Goodwill represents the excess of cost over fair market value of identifiable net assets acquired through business purchases. In accordance with FASB ASC Topic 350 – Intangibles-Goodwill and Other In performing our annual review of goodwill balances for impairment, we estimate the fair value of each of our reporting units based on projected future operating results and cash flows, market assumptions and/or comparative market multiple methods. Determining fair value requires significant estimates and assumptions based on an evaluation of a number of factors, such as marketplace participants, relative market share, new student interest, student retention, future expansion or contraction expectations, amount and timing of future cash flows and the discount rate applied to the cash flows. Projected future operating results and cash flows used for valuation purposes do reflect improvements relative to recent historical periods with respect to, among other things, modest revenue growth and operating margins. Although we believe our projected future operating results and cash flows and related estimates regarding fair values are based on reasonable assumptions, historically projected operating results and cash flows have not always been achieved. The failure of one of our reporting units to achieve projected operating results and cash flows in the near term or long term may reduce the estimated fair value of the reporting unit below its carrying value and result in the recognition of a goodwill impairment charge. Significant management judgment is necessary to evaluate the impact of operating and macroeconomic changes and to estimate future cash flows. Assumptions used in our impairment evaluations, such as forecasted growth rates and our cost of capital, are based on the best available market information and are consistent with our internal forecasts and operating plans. In addition to cash flow estimates, our valuations are sensitive to the rate used to discount cash flows and future growth assumptions. These assumptions could be adversely impacted by certain of the risks discussed in Item 1A, “Risk Factors,” in this Annual Report on Form 10-K. Intangible assets include indefinite lived assets. Indefinite-lived assets include our CTU trade name and accreditation rights, which are recorded at fair market value upon acquisition and subsequently reviewed on an annual basis for impairment. Accreditation rights represent the ability of our institutions to participate in Title IV Programs. See Note 8 “Goodwill and Other Intangible Assets” for further discussion. n. Impairment of Long-Lived Assets We review property and equipment and other long-lived assets for impairment on an annual basis or whenever adverse events or changes in circumstances indicate that the carrying amounts of such assets may not be recoverable. If such adverse events or changes in circumstances occur, we will recognize an impairment loss if the undiscounted future cash flows expected to be generated by the assets are less than the carrying value of the related assets. The impairment loss would reduce the carrying value of the assets to their estimated fair value. See Note 6 “Property and Equipment” for further discussion. o. Contingencies During the ordinary course of business, we are subject to various claims and contingencies. In accordance with FASB ASC Topic 450 – Contingencies p. Income Taxes We are subject to the income tax laws of the U.S. and various state and local jurisdictions. These tax laws are complex and subject to interpretation. As a result, significant judgments and interpretations are required in determining our income tax provisions (benefits) and evaluating our uncertain tax positions. We account for income taxes in accordance with FASB ASC Topic 740 – Income Taxes In assessing the need for a valuation allowance and/or release of a valuation allowance, we consider both positive and negative evidence related to the likelihood of realization of the deferred tax assets. Topic 740 provides that important factors in determining whether a deferred tax asset will be realized are whether there has been sufficient taxable income in recent years and whether sufficient taxable income is expected in future years in order to utilize the deferred tax asset. In evaluating the realizability of deferred income tax assets, we consider, among other things, historical levels of taxable income along with possible sources of future taxable income, which include: the expected timing of the reversals of existing temporary reporting differences, the existence of taxable income in prior carryback year(s), the expected impact of tax planning strategies that may be implemented to prevent the potential loss of future income tax benefits, expected future taxable income and earnings history exclusive of the loss that created the future deductible amount, coupled with evidence indicating the loss is not a continuing condition. Changes in, among other things, income tax legislation, statutory income tax rates, or future taxable income levels could materially impact our valuation of income tax assets and liabilities and could cause our income tax provision to vary significantly among financial reporting periods. If, based on the weight of available evidence, it is more likely than not the deferred tax assets will not be realized, we record a valuation allowance, or release all or a portion of the valuation allowance if it is more likely than not the deferred tax assets are expected to be realized. The weight given to the positive and negative evidence is commensurate with the extent to which the evidence may be objectively verified. A high degree of judgment is required to determine if, and the extent to which, valuation allowances should be recorded against deferred tax assets. Topic 740 further clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in an income tax return. Topic 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. q. Deferred Rent Obligations Many of the real estate operating lease agreements to which we are party contain rent escalation clauses or lease incentives, such as rent abatements or tenant improvement allowances. Rent escalation clauses and lease incentives are taken into account in determining total rent expense to be recognized during the term of the lease, which begins on the date that we take control of the leased space. Renewal options are considered when evaluating the overall term of the lease. In accordance with FASB ASC Topic 840 – Leases We record tenant improvement allowances as a deferred rent obligation on our consolidated balance sheets and as a cash inflow from operating activities on our consolidated statements of cash flows. We record capital expenditures funded by tenant improvement allowances received as a leasehold improvement on our consolidated balance sheets and as an investing activity within our consolidated statements of cash flows. r. Share-Based Compensation FASB ASC Topic 718 – Compensation-Stock Compensation Our share-based awards are measured at fair value and recognized over the requisite service or performance period. The fair value of each stock option is estimated on the date of grant using the Black-Scholes option pricing model, based on the market price of the underlying common stock, expected life, expected stock price volatility and expected risk-free interest rate. Expected volatility is computed using a combination of historical volatility for a period equal to the expected term; the risk-free interest rates are based on the US Treasury yield curve, with a remaining term approximately equal to the expected term used in the option pricing model. The fair value of each restricted stock unit award is estimated based on the market price of the underlying common stock on the date of the grant. We estimate forfeitures at the time of grant and revise our estimate in subsequent periods if actual forfeitures differ from those estimates. See Note 13 “Share-Based Compensation” for further discussion of our share-based compensation plans, the nature of share-based awards issued under the plans and our accounting for share-based awards. s. Advertising Costs Advertising costs are expensed as incurred. Advertising costs for continuing operations, which are included in general and administrative expenses on our consolidated statements of (loss) income and comprehensive (loss) income, were $136.1 million, $154.9 million and $220.5 million, for the years ended December 31, 2017, 2016 and 2015, respectively.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2017
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Recent Accounting Pronouncements	3. RECENT ACCOUNTING PRONOUNCEMENTS Recent accounting guidance adopted in 2017 In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In January 2017, the FASB issued ASU No. 2017-03, Accounting Changes and Error Corrections (Topic 250) and Investments – Equity Method and Joint Ventures (Topic 323): Amendments to SEC Paragraphs Pursuant to Staff Announcements at the September 22, 2016 and November 17, 2016 EITF Meetings In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvement to Employee Share-Based Payment Accounting • Accounting for Income Taxes • Classification of Cash Flow • Accounting for Forfeitures • Minimum Statutory Tax Withholding • Earnings per Share (“EPS”): In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash In March 2016, the FASB issued ASU No. 2016-07, Investments – Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory Accounting guidance to be adopted in 2018 In February 2017, the FASB issued ASU No. 2017-05, Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), a new accounting standard intended to improve and converge the financial reporting requirements between U.S. GAAP and International Financial Reporting Standards, which will supersede virtually all existing revenue recognition guidance under generally accepted accounting principles in the United States. The fundamental principles of the new guidance are that companies should recognize revenue in a manner that reflects the timing of the transfer of services to customers and the amount of revenue recognized reflects the consideration that a company expects to receive for the goods and services provided. The new guidance establishes a five step approach for the recognition of revenue. ASU No. 2014-09 is effective for us beginning January 1, 2018. Implementation Update We completed the assessment of our evaluation of the impact of the new standard on our accounting policies, processes and system requirements. We intend to adopt the new standard based on the modified retrospective transition method and do not expect a cumulative effect adjustment to accumulated deficit based on our assessment. We completed the assessment of all potential impacts under the new revenue standard, including the areas described below, and have reached conclusions on key accounting assessments related to the standard. We do not expect the impact of the new revenue standard on our financial statements to be significant. We do expect a significant increase in the level of disclosures under ASU 2014-09. Technical Analysis Update Our revenue is derived primarily from academic programs taught to our students. Tuition and other tuition-related fees are recognized as revenue on a straight-line basis over either the academic term or the program period based on number of days within such period. Non-tuition related revenue is recognized as services are performed or goods are delivered. See Note 2 “Summary of Significant Accounting Policies,” for further details. We analyzed each source of revenue stream that will remain as of the implementation date to evaluate the five step approach from the principles-based guidance (Topic 606) and developed an assessment to determine any impact to existing practices for revenue recognition. The key revenue component considerations evaluated were as follows: • Tuition and tuition-related fees • Other revenue (‘non-tuition’), primarily ancillary sales of program related materials or supplies • Types of funding a student receives, i.e. Title IV Program funds, Veterans’ Administration funds, employer reimbursement, personal loans, etc. See Item 1, “Business – Student Financial Aid and Related Federal Regulation” for further discussion on various types of funding • Types of institutional (i.e. non-third party) scholarships provided to students • Student status (i.e. in-school or out-of-school) • Length of program or term We completed the assessment of various contractual arrangements and performance obligations for each type of revenue stream, and we reasonably expect the core contractual or performance obligations to remain similar in substance and not differ materially from considering each contract or performance obligation separate. We do not expect our revenue recognition methodology, i.e. tuition revenue recognized on a straight-line basis over the academic term, to differ under the new guidance. We expect to elect and utilize the ‘portfolio’ approach when analyzing our student contracts, policies, processes and controls for revenue recognition. We reasonably expect that the impact of applying the portfolio approach will not differ materially from considering each contract individually. Our evaluation covered the collectability criteria under the new guidance. We believe we can apply the portfolio approach when assessing collectability due to the significant amount of historical data that we retain. We completed the assessment of the impacts related to the accounting for contract assets separate from accounts receivable and evaluated the point at which a student’s contract asset becomes a receivable. Currently, a student’s entire accounts receivable balance is evaluated along with their entire deferred revenue balance to determine the net position of the two. We determined the point at which a contract asset becomes a receivable and at this point, this amount will no longer be offset with a student’s deferred revenue balance. This change in presentation is expected to have an immaterial impact to the consolidated balance sheet. Based on our assessment, we do not anticipate the adoption of ASU 2014-09 will have a significant impact on the presentation of our results of operations; however, we expect additional modifications to the presentation of our financial condition and disclosures around certain policies, practices and systems. Recent accounting guidance not yet adopted In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The objective of Topic 842 is to establish transparency and comparability that lessees and lessors shall apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease. The core principle of Topic 842 is that lessees should recognize the assets and liabilities that arise from leases. All leases create an asset and liability for the lessee in accordance with FASB Concept Statements No. 6 Elements of Financial Statements, and, therefore, recognition of those lease assets and liabilities represents an improvement over previous GAAP. The accounting applied for lessors largely remained unchanged. The amendment in this ASU requires recognition of a lease liability and a right to use asset at the lease inception date. For all public business entities, ASU 2016-02 is effective for annual periods and interim periods beginning after December 15, 2018; early adoption is permitted. While we are continuing to assess all potential impacts of the standard, we currently believe the most significant impact primarily relates to our accounting for real estate leases and real estate subleases. We expect to have a material amount now reported as a right of use asset and lease liability related to these leases as well as expect to separate lease components from the non-lease components for recognition. We will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach beginning with January 1, 2017. We are currently evaluating this guidance and believe the adoption will significantly impact the presentation of our financial condition and disclosures, but will not significantly impact our results of operations.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Financial Instruments	4. FINANCIAL INSTRUMENTS Investments consist of the following as of December 31, 2017 and 2016 (dollars in thousands): December 31, 2017 Gross Unrealized Cost Gain (Loss) Fair Value Short-term investments (available for sale): Municipal bonds $ 830 $ - $ - $ 830 Non-governmental debt securities 125,485 7 (222 ) 125,270 Treasury and federal agencies 30,211 - (133 ) 30,078 Total short-term investments 156,526 7 (355 ) 156,178 Restricted short-term investments (available for sale): Non-governmental debt securities 5,070 - - 5,070 Total investments (available for sale) $ 161,596 $ 7 $ (355 ) $ 161,248 December 31, 2016 Gross Unrealized Cost Gain (Loss) Fair Value Short-term investments (available for sale): Municipal bonds $ 4,050 $ - $ - $ 4,050 Non-governmental debt securities 107,305 22 (113 ) 107,214 Treasury and federal agencies 36,480 10 (73 ) 36,417 Total short-term investments 147,835 32 (186 ) 147,681 Restricted short-term investments (available for sale): Non-governmental debt securities 8,597 - - 8,597 Total investments (available for sale) $ 156,432 $ 32 $ (186 ) $ 156,278 In the table above, unrealized holding gains (losses) as of December 31, 2017 relate to short-term investments that have been in a continuous unrealized gain (loss) position for less than one year. Our unrestricted non-governmental debt securities primarily consist of commercial paper and certificates of deposit. Our treasury and federal agencies primarily consist of U.S. Treasury bills and federal home loan debt securities. We do not intend to sell our investments in these securities prior to maturity and it is not likely that we will be required to sell these investments before recovery of the amortized cost basis. Our restricted short-term investments are comprised entirely of certificates of deposit, which secure our letters of credit. A schedule of available-for-sale investments segregated by their original stated terms to maturity as of December 31, 2017 and 2016 are as follows (dollars in thousands): Less than one year One to five years Six to ten years Greater than ten years Total Original stated term to maturity of available-for-sale- investments as of December 31, 2017 $ 113,634 $ 46,586 $ - $ 1,028 $ 161,248 Original stated term to maturity of available-for-sale- investments as of December 31, 2016 $ 113,040 $ 39,459 $ 800 $ 2,979 $ 156,278 Realized gains or losses resulting from sales of investments during the years ended December 31, 2017, 2016 and 2015 were not significant. Fair Value Measurements FASB ASC Topic 820 – Fair Value Measurements As of December 31, 2017, we held investments that are required to be measured at fair value on a recurring basis. These investments (available-for-sale) consist of municipal bonds, non-governmental debt securities, and treasury and federal agencies securities. Available for sale securities included in Level 1 are valued at quoted prices in active markets for identical assets and liabilities. Available for sale securities included in Level 2 are estimated based on observable inputs other than quoted prices in active markets for identical assets and liabilities, such as quoted prices for identical or similar assets or liabilities in inactive markets or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Investments measured at fair value on a recurring basis subject to the disclosure requirements of FASB ASC Topic 820 – Fair Value Measurements As of December 31, 2017 Level 1 Level 2 Level 3 Total Municipal bonds $ - $ 830 $ - $ 830 Non-governmental debt securities 31,500 98,840 - 130,340 Treasury and federal agencies - 30,078 - 30,078 Totals $ 31,500 $ 129,748 $ - $ 161,248 As of December 31, 2016 Level 1 Level 2 Level 3 Total Municipal bonds $ - $ 4,050 $ - $ 4,050 Non-governmental debt securities 33,597 82,214 - 115,811 Treasury and federal agencies - 36,417 - 36,417 Totals $ 33,597 $ 122,681 $ - $ 156,278 Equity Method Investment Our investment in an equity affiliate, which is recorded within other noncurrent assets on our consolidated balance sheets, represents an international investment in a private company. As of December 31, 2017, our investment in an equity affiliate equated to a 30.7%, or $3.2 million, non-controlling interest in CCKF, a Dublin-based educational technology company providing intelligent systems to power the delivery of individualized and personalized learning. For the years ended December 31, 2017, 2016 and 2015, we recorded approximately $0.3 million, $0.9 million and $0.3 million of loss, respectively, related to our proportionate investment in CCKF within miscellaneous income (expense) on our consolidated statements of (loss) income and comprehensive (loss) income. We make periodic operating maintenance payments related to proprietary rights that we use in our intelli path TM Maintenance Fee Payments For the year ended December 31, 2017 $ 1,371 For the year ended December 31, 2016 $ 1,375 For the year ended December 31, 2015 $ 1,390

Student Receivables

Student Receivables	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Student Receivables	5. STUDENT RECEIVABLES Student receivables represent funds owed to us in exchange for the educational services provided to a student. Student receivables are reflected net of an allowance for doubtful accounts and net of deferred tuition revenue as determined on a student-by-student basis at the end of the reporting period. Student receivables, net are reflected on our consolidated balance sheets as components of both current and non-current assets. We do not accrue interest on past due student receivables; interest is recorded only upon collection. Generally, a student receivable balance is written off once it reaches greater than 90 days past due. Although we analyze past due receivables, it is not practical to provide an aging of our non-current student receivable balances as a result of the methodology utilized in determining our earned student receivable balances. Student receivables are recognized on our consolidated balance sheets as they are deemed earned over the course of a student’s program and/or term, and therefore cash collections are not applied against specifically dated transactions. Our standard student receivable allowance estimation methodology considers a number of factors that, based on our collection experience, we believe have an impact on our repayment risk and ability to collect student receivables. Changes in the trends in any of these factors may impact our estimate of the allowance for doubtful accounts. These factors include, but are not limited to: internal repayment history, repayment practices of previous extended payment programs, changes in the current economic, legislative or regulatory environments and the ability to complete the federal financial aid process with the student. These factors are monitored and assessed on a regular basis. Overall, our allowance estimation process for student receivables is validated by trending analysis and comparing estimated and actual performance. Student Receivables Under Extended Payment Plans and Recourse Loan Agreements To assist students in completing their educational programs, we had previously provided extended payment plans to certain students and also had loan agreements with Sallie Mae and Stillwater National Bank and Trust Company (“Stillwater”) which required us to repurchase loans originated by them to our students after a certain period of time. We discontinued providing extended payment plans to students during the first quarter of 2011 and the recourse loan agreements with Sallie Mae and Stillwater ended in March 2008 and April 2007, respectively. As of December 31, 2017 and 2016, the amount of non-current student receivables under these programs, net of allowance for doubtful accounts and net of deferred tuition revenue, was $2.5 million and $3.1 million, respectively. Student Receivables Valuation Allowance Changes in our current and non-current receivables allowance for the years ended December 31, 2017, 2016 and 2015 were as follows (dollars in thousands): Balance, Beginning of Period Charges to Expense (1) Amounts Written-off Balance, End of Period For the year ended December 31, 2017 $ 23,142 $ 27,571 $ (28,179 ) $ 22,534 For the year ended December 31, 2016 $ 20,229 $ 32,049 $ (29,136 ) $ 23,142 For the year ended December 31, 2015 $ 19,097 $ 22,212 $ (21,080 ) $ 20,229 (1) Charges to expense include an offset for recoveries of amounts previously written off of $4.2 million, $6.2 million and $6.7 million for the years ended December 31, 2017, 2016 and 2015, respectively. Fair Value Measurements The carrying amount reported in our consolidated balance sheets for the current portion of student receivables approximates fair value because of the nature of these financial instruments as they generally have short maturity periods. It is not practicable to estimate the fair value of the non-current portion of student receivables, since observable market data is not readily available, and no reasonable estimation methodology exists.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property and Equipment	6. PROPERTY AND EQUIPMENT The cost basis and estimated useful lives of property and equipment as of December 31, 2017 and 2016 are as follows (dollars in thousands): December 31, 2017 2016 Life Leasehold improvements $ 90,486 $ 228,551 Shorter of Life of Lease or Useful Life Computer hardware and software 105,244 110,013 3 years Furniture, fixtures and equipment 40,464 59,639 5-10 years Culinary equipment and library materials (1) 1,522 14,499 10 years Building and improvements 8,578 8,656 15-35 years Vehicles 464 502 5 years Construction in progress 297 67 247,055 421,927 Less-accumulated depreciation (213,825 ) (381,415 ) Total property and equipment, net $ 33,230 $ 40,512 __________________ (1) As of December 31, 2017, culinary equipment cost basis was zero. Depreciation expense for the years ended December 31, 2017, 2016 and 2015 was $13.4 million, $21.9 million and $24.8 million, respectively. There were no asset impairment charges for the year ended December 31, 2017. Property and equipment was affected by asset impairment charges of approximately $1.2 million and $41.7 million for the years ended December 31, 2016 and 2015, respectively, primarily as a result of the reduction in carrying values for campuses that are being taught out, decisions made to exit certain leased facilities, and for certain long-lived assets which were expected to generate negative cash flows through the respective lease end dates and as such the carrying values were not recoverable. The fair value for these assets was determined based upon management’s assumptions regarding an estimated percentage of replacement value for similar assets and estimated salvage values. Because the determination of the estimated fair value of these assets requires significant estimation and assumptions, these fair value measurements are categorized as Level 3 per ASC Topic 820. For assets with remaining fair value existing at our teach-out campuses, depreciation expense will be recorded over the shorter of the remaining useful life or the teach-out date for the campus.

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Leases	7. LEASES We lease most of our administrative and educational facilities and certain equipment under non-cancelable operating leases expiring at various dates through 2028. Lease terms generally range from one to ten years with one to two renewal options for extended terms. In most cases, we are required to make additional payments under facility operating leases for taxes, insurance and other operating expenses incurred during the operating lease period. Certain of our leases contain rent escalation clauses or lease incentives, including rent abatements and tenant improvement allowances. Rent escalation clauses and lease incentives are taken into account in determining total rent expense to be recognized during the term of the lease, which begins on the date we take control of the leased space. Renewal options are considered when determining the overall lease term. In accordance with FASB ASC Topic 840— Leases Rent expense, including charges recorded for vacated space, exclusive of related taxes, insurance, and maintenance costs, for continuing operations totaled approximately $28.1 million, $70.4 million and $64.3 million for the years ended December 31, 2017, 2016 and 2015, respectively, and is reflected in educational services and facilities expense for our institutions and within general and administrative expense for our corporate offices in our consolidated statements of (loss) income and comprehensive (loss) income. Remaining Lease Obligations of Continuing Operations We have recorded lease exit costs associated with the exit of real estate space for certain campuses related to our continuing operations, primarily associated with our teach-out campuses. These costs are recorded within educational services and facilities expense on our consolidated statements of (loss) income and comprehensive (loss) income. The current portion of the liability for these charges is reflected within other accrued expenses under current liabilities and the long-term portion of these charges are included in other liabilities under the non-current liabilities section of our consolidated balance sheets. Changes in our future minimum lease obligations for vacated space related to our continuing operations for the years ended December 31, 2017, 2016 and 2015 were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments Other (2) Balance, End of Period For the year ended December 31, 2017 $ 36,814 $ 14,838 $ (33,313 ) $ 2,424 $ 20,763 For the year ended December 31, 2016 $ 12,892 $ 32,351 $ (16,413 ) $ 7,984 $ 36,814 For the year ended December 31, 2015 $ 7,094 $ 20,552 $ (18,817 ) $ 4,063 $ 12,892 (1) Includes charges for newly vacated spaces and subsequent adjustments for accretion, revised estimates and variances between estimated and actual charges, net of any reversals for terminated lease obligations. (2) Includes existing prepaid rent and deferred rent liability balances for newly vacated spaces that offset the losses incurred in the period recorded. As of December 31, 2017, future minimum lease payments under operating leases for continuing and discontinued operations are as follows (dollars in thousands): Operating Leases Continuing Discontinued Operations Operations Total 2018 (1) $ 33,406 $ 5,837 $ 39,243 2019 24,375 787 25,162 2020 17,686 - 17,686 2021 10,746 - 10,746 2022 and thereafter 13,642 - 13,642 Total $ 99,855 $ 6,624 $ 106,479 __________________________ (1) Amounts include payments due associated with executed early terminations of real estate leases. Of the remaining $99.9 million of lease payments for continuing operations, $40.3 million relates to our All Other Campuses leases. See Note 17 “Discontinued Operations” and Note 9 “Restructuring Charges” for further discussion. As of December 31, 2017, future minimum sublease rental income under operating leases, which will decrease our future minimum lease payments presented above, for continuing and discontinued operations is as follows (dollars in thousands): Operating Subleases Continuing Discontinued Operations Operations Total 2018 $ 4,344 $ 1,584 $ 5,928 2019 3,797 343 4,140 2020 2,637 - 2,637 2021 784 - 784 2022 and thereafter - - - Total $ 11,562 $ 1,927 $ 13,489

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	8. GOODWILL AND OTHER INTANGIBLE ASSETS There were no changes in the carrying amount of goodwill for continuing operations as of December 31, 2017 and 2016. The carrying values of goodwill for CTU and AIU were $45.9 million and $41.4 million, respectively, as of December 31, 2017 and 2016. We performed our annual impairment testing of goodwill as of October 1, 2017 and determined that neither of our reporting units were impaired as of October 1, 2017. In calculating the fair value for CTU and AIU, we performed extensive valuation analyses, utilizing both income and market approaches, in our goodwill assessment process. The following describes the valuation methodologies used to derive the fair value of our reporting units: • Income Approach : To determine the estimated fair value of each reporting unit, we discount the expected cash flows which are developed by management. We estimate our future cash flows after considering current economic conditions and trends, estimated future operating results and capital investments, our views of growth rates and anticipated future economic and regulatory conditions. The discount rate used represents the estimated weighted average cost of capital, which reflects the overall level of inherent risk involved in our future expected cash flows and the rate of return an outside investor would expect to earn. To estimate cash flows beyond the final year of our models, we use a Gordon Growth Model and terminal value approach and incorporate the present value of the resulting terminal value into our estimate of fair value. • Market-Based Approach : To corroborate the results of the income approach described above, we estimate the fair value of our reporting units using several market-based approaches, including the guideline company method, which focuses on comparing our risk profile and growth prospects to select reasonably similar for-profit postsecondary education publicly traded companies. The determination of estimated fair value of each reporting unit requires significant estimates and assumptions, and as such, these fair value measurements are categorized as Level 3 per ASC Topic 820. These estimates and assumptions primarily include, but are not limited to, the discount rate, terminal growth rates, operating cash flow projections and capital expenditure forecasts. Due to the inherent uncertainty involved in deriving those estimates, actual results could differ from those estimates. We evaluate the merits of each significant assumption used, both individually and in the aggregate, to determine the fair value of each reporting unit for reasonableness. As of December 31, 2017 and 2016, the cost basis, accumulated amortization and net book value of other intangible assets are as follows (dollars in thousands): As of December 31, 2017 As of December 31, 2016 Non-amortizable intangible assets: Accreditation rights $ 1,000 $ 1,000 CTU trade name 6,900 6,900 Net book value, non-amortizable intangible assets: $ 7,900 $ 7,900 Amortizable intangible assets: LCB trade name $ 1,400 $ 1,400 LCB trade name, accumulated amortization (1,400 ) (800 ) Net book value, amortizable intangible assets: $ - $ 600 Amortizable intangible assets are fully amortized on a straight-line basis over their estimated useful lives as of December 31, 2017. Our definite-lived LCB trade name has no remaining useful life as the campuses utilizing this trade name have closed. Amortization expense from continuing operations was $0.6 million, $0.8 million and $0.1 million, for the years ended December 31, 2017, 2016 and 2015, respectively. The amortization expense for 2015 related to trade names of previously sold campuses and courseware intangible assets. As of December 31, 2017, net intangible assets include certain accreditation rights and trade names that are considered to have indefinite useful lives and, in accordance with FASB ASC Topic 350 —Intangibles—Goodwill and Other We performed our annual impairment testing of indefinite-lived intangible asset balances as of October 1, 2017 and concluded that no indicators existed that would suggest that it is more likely than not that the remaining assets would be impaired. Due to the inherent uncertainty involved in deriving those estimates, actual results could differ from those estimates. We evaluate the merits of each significant assumption used, both individually and in the aggregate, to test the fair value for reasonableness. Although we believe our projected future operating results and cash flows and related estimates regarding fair value are based on reasonable assumptions, historically projected operating results and cash flows have not always been achieved. We continue to monitor the operating results and revenue projections related to our CTU trade name and accreditation rights on a quarterly basis for signs of possible further declines in estimated fair value.

Restructuring Charges

Restructuring Charges	12 Months Ended
	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Restructuring Charges	9. RESTRUCTURING CHARGES During the past several years, we have carried out reductions in force related to the continued reorganization of our corporate and campus functions to better align with current total enrollments and made decisions to teach out a number of campuses, meaning gradually close the campuses through an orderly process. As part of the process to wind down these teach-out campuses, the Company also announced that it will align its corporate overhead to support a more streamlined and focused operating entity. Most notably, we have recorded charges within our All Other Campuses segment and our corporate functions as we continue to align our overall management structure. Each of our teach-out campuses offer current students the reasonable opportunity to complete their course of study. The majority of these teach-out campuses have ceased operations as of December 31, 2017, with the remainder expected to cease operations in 2018. The following table details the changes in our accrual for severance and related costs associated with all restructuring events during the years ended December 31, 2017, 2016 and 2015 (dollars in thousands): Balance, Beginning Period Severance and related charges (1) (2) Payments Non-cash adjustments (3) Balance, End of Period For the year ended December 31, 2017 $ 8,686 $ - $ (6,767 ) $ 251 $ 2,170 For the year ended December 31, 2016 $ 18,985 $ 507 $ (11,015 ) $ 209 $ 8,686 For the year ended December 31, 2015 $ 2,712 $ 24,085 $ (7,518 ) $ (294 ) $ 18,985 _________________________ (1) Includes charges related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure. (2) Severance charges will result in future cash payments through 2018. (3) Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs. Severance and related expenses for the years ended December 31, 2017, 2016 and 2015 by reporting segment is as follows (dollars in thousands): For the Year Ended December 31, 2017 2016 2015 CTU $ - $ 18 $ 405 AIU - 66 673 Total University Group - 84 1,078 Corporate and Other - 388 4,631 Subtotal - 472 5,709 All Other Campuses - 35 18,376 Total $ - $ 507 $ 24,085 The current portion of the accrual for severance and related charges was $2.1 million and $7.3 million, respectively, as of December 31, 2017 and 2016, which is recorded within current accrued expenses – payroll and related benefits; the long-term portion of less than $0.1 million and $1.4 million is recorded within other non-current liabilities on our consolidated balance sheets as of December 31, 2017 and 2016, respectively. In addition, as of December 31, 2017, we have an accrual of approximately $0.5 million related to retention bonuses that have been offered to certain employees. These amounts are recorded ratably over the period the employees are retained. In addition to the severance charges detailed above, a number of the teach-out campuses will have remaining lease obligations following the eventual campus closure, with the longest lease term being through 2022. The total remaining estimated charge as of December 31, 2017, for all restructuring events reported within continuing operations related to the remaining lease obligation for these leases, once the campus completes the close process, and adjusted for possible lease buyouts and sublease assumptions is approximately $3 million. The amount related to each campus will be recorded at each campus closure date based on current estimates and assumptions related to the amount and timing of sublease income. This is in addition to approximately $67.7 million of charges related to remaining obligations for continuing operations which were recorded since 2015. See Note 7 “Leases” and Note 17 “Discontinued Operations” for further information regarding remaining lease obligations of continuing operations and discontinued operations.

Credit Agreement

Credit Agreement	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Credit Agreement	10. CREDIT AGREEMENT On December 11, 2015, the Company; its wholly-owned subsidiary, CEC Educational Services, LLC; and the subsidiary guarantors thereunder entered into a Fourth Amendment to its Amended and Restated Credit Agreement dated as of December 30, 2013 (as amended, the “Credit Agreement”) with BMO Harris Bank N.A., in its capacities as the initial lender and letter of credit issuer thereunder and the administrative agent for the lenders which from time to time may be parties to the Credit Agreement to, among other things, decrease the revolving credit facility to $95.0 million and require pre-approval by the lenders for each credit extension (other than letter of credit extensions) occurring after December 31, 2015. The revolving credit facility under the Credit Agreement is scheduled to mature on December 31, 2018. The Credit Agreement requires that fees and interest are payable monthly and quarterly in arrears, respectively, and principal is payable at maturity. Any borrowings bear interest at fluctuating interest rates based on either the base rate or the London Interbank Offered Rate (LIBOR), plus the applicable rate based on the type of loan. We may prepay amounts outstanding, or terminate or reduce the commitments, under the Credit Agreement upon three or five business days’ prior notice, respectively, in each case without premium or penalty. The Credit Agreement contains customary affirmative, negative and financial maintenance covenants, including a requirement to maintain a balance of cash, cash equivalents and permitted investments in our domestic accounts of at least $110.0 million at all times, which includes cash maintained in collateral accounts to secure letter of credit obligations. The loans and letter of credit obligations under the Credit Agreement are secured by 100% cash collateral. The agreement also contains customary representations and warranties, events of default, and rights and remedies upon the occurrence of any event of default, including rights to accelerate the loans, terminate the commitments and rights to realize upon the collateral securing the obligations under the Credit Agreement. As of December 31, 2017, there were no outstanding borrowings under the revolving credit facility. Selected details of our credit agreement as of and for the years ended December 31, 2017 and 2016 were as follows (dollars in thousands): As of December 31, 2017 2016 Credit Agreement: Credit facility remaining availability $ 89,930 $ 86,403 Outstanding letters of credit (1)(2) $ 5,070 $ 8,597 Availability of additional letters of credit (3) $ 54,930 $ 51,403 Weighted average daily revolving credit borrowings for the year ended $ - $ 19 Weighted average annual interest rate 0.00 % 1.93 % Commitment fee rate 0.25 % 0.25 % Letter of credit fee rate (4) 0.75 % 0.75 % (1) Represents letters of credit which are fully collateralized with $5.1 million and $8.6 million of restricted short-term investments as of December 31, 2017 and 2016, respectively. (2) As of December 31, 2017 and 2016, outstanding letters of credit not related to the Credit Agreement totaled $0.8 million and $1.4 million, respectively, which amount is fully collateralized with restricted cash, which is in addition to the $5.1 million and $8.6 million, respectively, referenced in this Note 10. (3) The letters of credit sublimit of $60.0 million under the Credit Agreement is part of, not in addition to, the $95.0 million aggregate commitments. (4) Certain outstanding letters of credit in the above table originating after October 31, 2014 carry a fee rate of 1.50%

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2017
Contingencies Disclosure [Abstract]
Contingencies	11. CONTINGENCIES An accrual for estimated legal fees and settlements of $8.7 million and $34.5 million at December 31, 2017 and December 31, 2016, respectively, is presented within other current liabilities on our consolidated balance sheets. We record a liability when we believe that it is both probable that a loss will be incurred and the amount of loss can be reasonably estimated. We evaluate, at least quarterly, developments in our legal matters that could affect the amount of liability that was previously accrued, and make adjustments as appropriate. Significant judgment is required to determine both probability and the estimated amount. We may be unable to estimate a possible loss or range of possible loss due to various reasons, including, among others: (1) if the damages sought are indeterminate; (2) if the proceedings are in early stages; (3) if there is uncertainty as to the outcome of pending appeals, motions, or settlements; (4) if there are significant factual issues to be determined or resolved; and (5) if there are novel or unsettled legal theories presented. In such instances, there is considerable uncertainty regarding the ultimate resolution of such matters, including a possible eventual loss, if any. Litigation We are, or were, a party to the following legal proceedings that we consider to be outside the scope of ordinary routine litigation incidental to our business. Due to the inherent uncertainties of litigation, we cannot predict the ultimate outcome of these matters. An unfavorable outcome of any one or more of these matters could have a material adverse impact on our business, reputation, results of operations, cash flows and financial position. Surrett, et al. v. Western Culinary Institute, Ltd. and Career Education Corporation . On March 5, 2008, a complaint was filed in Portland, Oregon in the Circuit Court of the State of Oregon in and for Multnomah County naming Western Culinary Institute, Ltd. (“WCI”) and the Company as defendants. Plaintiffs filed the complaint individually and as a putative class action and alleged two claims for equitable relief: violation of Oregon’s Unlawful Trade Practices Act (“UTPA”) and unjust enrichment. Plaintiffs alleged WCI made a variety of misrepresentations to them, relating generally to WCI’s placement statistics, students’ employment prospects upon graduation from WCI, the value and quality of an education at WCI, and the amount of tuition students could expect to pay as compared to salaries they could expect to earn after graduation. The Company entered into a settlement agreement as of February 2, 2018 pursuant to which the Company will make a payment to settlement class members who complete, sign and return a claim form within 90 days of mailing of the claim form. The amount of the payment to each settlement class member returning a form will be 44% of the total charged to that person by WCI for tuition, books and fees, less institutional grants and scholarships received by the person, amounts charged by WCI but not paid by the person and refunds applied as a result of withdrawal by the person. The settlement class consists of 1,169 individuals who enrolled at WCI primarily from 2006-2007. The institution is no longer in operation and closed in 2017. Unless they opt out, settlement class members will release the Company from all claims against the Company alleged in the case. If more than 30 settlement class members opt out of the settlement, the Company will have the option of withdrawing from the settlement. The Company makes no admission of liability pursuant to the terms of the settlement. On February 8, 2018, the court preliminarily approved the settlement. The final approval hearing is scheduled for June 8, 2018. The Company’s liability pursuant to the settlement will depend on how many settlement class members return valid claim forms, but is estimated to be at least $2.8 million. If all settlement class members returned valid claim forms the total amount would be approximately $14.0 million. Because it is uncertain how many class members will return valid claim forms, the Company does not have a best estimate where in that range the liability is likely to be. Accordingly, for the year ended December 31, 2017, the Company recorded a reserve of $2.8 million related to this matter. The settlement terms also provide that the court will determine the amount of attorneys’ fees and costs payable by the Company to counsel for plaintiffs, although the parties have agreed that the attorneys’ fees and costs awarded shall be in the range of $3.75 to $8.0 million. Because the amount of attorneys’ fees and costs that the court will determine is uncertain, the Company does not have a best estimate where in that range the liability is likely to be. Accordingly, for the year ended December 31, 2017, the Company recorded a reserve of $3.75 million related to the attorneys’ fees and costs. In addition to the settlement class members, there are approximately 1,100 individuals that have been compelled to arbitration pursuant to a January 21, 2016 appellate court ruling. The number of individuals, if any, which may pursue arbitration separately on their own behalf is uncertain. United States of America, ex rel. Ann Marie Rega v. Career Education Corporation, et al . On May 16, 2014, relator Ann Marie Rega, a former employee of Sanford-Brown Iselin, filed an action in the U.S. District Court for the District of New Jersey against the Company and almost all of the Company’s individual schools on behalf of herself and the federal government. She alleges claims under the False Claims Act, including that the defendants allegedly provided false certifications to the federal government regarding compliance with certain provisions of the Higher Education Act and accreditation standards. Relator claims that defendants’ conduct caused the government to pay federal funds to defendants, and to make payments to third-party lenders, which the government would not have made if not for defendants’ alleged violation of the law. Relator seeks treble damages plus civil penalties and attorneys’ fees. On October 6, 2017, the United States filed its Notice of Election to Decline Intervention in the matter. On October 10, 2017, the court ordered that the complaint be unsealed. On January 22, 2018, the court issued a call for dismissal of the case for relator’s failure to serve defendants with the complaint. Because relator did not respond by the deadline set by the court we expect the court to dismiss the case shortly. Other Litigation . In addition to the legal proceedings and other matters described above, we are also subject to a variety of other claims, lawsuits, arbitrations and investigations that arise from time to time out of the conduct of our business, including, but not limited to, matters involving prospective students, students or graduates, alleged violations of the Telephone Consumer Protection Act, both individually and on behalf of a putative class, and employment matters. While we currently believe that such claims, individually or in aggregate, will not have a material adverse impact on our financial position, cash flows or results of operations, these other matters are subject to inherent uncertainties, and management’s view of these matters may change in the future. Were an unfavorable final outcome to occur in any one or more of these matters, there exists the possibility of a material adverse impact on our business, reputation, financial position and cash flows. State Investigations The Attorney General of Connecticut is serving as the point of contact for inquiries received from the attorneys general of the following: Arkansas, Arizona, Connecticut, Idaho, Iowa, Kentucky, Missouri, Nebraska, North Carolina, Oregon, Pennsylvania, Washington (January 24, 2014); Illinois (December 9, 2011); Tennessee (February 7, 2014); Hawaii (May 28, 2014 ); New Mexico (May 2014); Maryland (March 16, 2015); and the District of Columbia (June 3, 2015) (these 18 attorneys general are collectively referred to as the “Multi-State AGs”). In addition, the Company has received inquiries from the attorneys general of Florida (November 5, 2010), Massachusetts (September 27, 2012), Colorado (August 27, 2013) and Minnesota (September 18, 2014, October 25, 2016). The inquiries are civil investigative demands or subpoenas which relate to the investigation by the attorneys general of whether the Company and its schools have complied with certain state consumer protection laws, and generally focus on the Company's practices relating to the recruitment of students, graduate placement statistics, graduate certification and licensing results and student lending activities, among other matters. Depending on the state, the documents and information sought by the attorneys general in connection with their investigations cover time periods as early as 2006 to the present. The Company continues to cooperate with the states involved with a view towards resolving these inquiries as promptly as possible. In this regard, the Company continues to participate in meetings with representatives of the Multi-State AGs about the Company’s business and to engage in a dialogue towards a resolution of these inquiries. We cannot predict the scope, duration or outcome of these attorneys general investigations. At the conclusion of any of these matters, the Company or certain of its schools may be subject to claims of failure to comply with state laws or regulations and may be required to pay significant financial penalties and/or curtail or modify their operations. Other state attorneys general may also initiate inquiries into the Company or its schools. Based on information available to us at present and the uncertain outcome of these investigations, we cannot reasonably estimate a range of potential monetary or non-monetary impact these investigations might have on the Company because it is uncertain what remedies, if any, these regulators might ultimately seek in connection with these investigations. In addition to the aforementioned inquiries, from time to time, we receive informal requests from state attorneys general and other government agencies relating to specific complaints they have received from students or former students which seek information about the student, our programs, and other matters relating to our activities in the relevant state. These requests can be broad and time consuming to respond to, and there is a risk that they could expand and/or lead to a formal inquiry or investigation into our practices in a particular state. Federal Trade Commission Inquiry On August 20, 2015, the Company received a request for information pursuant to a Civil Investigative Demand from the U.S. Federal Trade Commission (“FTC”). The request was made pursuant to a November 2013 resolution by the FTC directing an investigation to determine whether unnamed persons, partnerships, corporations, or others have engaged or are engaging in deceptive or unfair acts or practices in or affecting commerce in the advertising, marketing or sale of secondary or postsecondary educational products or services, or educational accreditation products or services. The information request requires the Company to provide documents and information regarding a broad spectrum of the business and practices of its subsidiaries and institutions for the time period of January 1, 2010 to the present. The Company continues to respond to supplemental requests for information and is cooperating with the FTC with a view towards resolving this inquiry as promptly as possible. Based on information available to us at present, we cannot predict the outcome of this inquiry or estimate the nature or amount of possible remedies, if any, that the FTC might ultimately seek in connection with this matter. Regulatory Matters ED Inquiry and HCM1 Status In December 2011, ED advised the Company that it was conducting an inquiry concerning possible violations of ED misrepresentation regulations related to placement rates reported by certain of the Company’s former institutions to accrediting bodies, students and potential students. This inquiry stemmed from the Company self-reporting to ED its internal investigation into student placement determination practices at the Company’s previous Health Education segment campuses and review of placement determination practices at all of the Company’s other domestic campuses in 2011. In connection with the inquiry, ED moved all of the Company’s institutions from the “advance” method of payment of Title IV Program funds to cash monitoring status (referred to as Heightened Cash Monitoring 1, or HCM1, status). The Company has cooperated with ED in connection with its inquiry; however, almost all of the schools that were the principal subjects of the inquiry are now closed. If ED finds violations of the Higher Education Act or related regulations, ED may impose monetary sanctions, some period of delay in the Company’s future receipt of Title IV Program funds or other adverse actions. OIG Audit Our schools and universities are subject to periodic audits by various regulatory bodies, including ED’s Office of Inspector General ("OIG"). In June 2010, the OIG commenced an audit of CTU’s administration of Title IV and other federal program funds covering the period July 5, 2009 to May 16, 2010 (the “Audit Period”). On January 13, 2012, the OIG issued a draft report identifying three findings which were subsequently contested by CTU on March 2, 2012. On October 24, 2012, CTU provided a further response challenging the findings directly to ED's Office of Federal Student Aid. ED’s review of the OIG’s audit findings and CTU’s response led them to request that CTU perform two complete file reviews for the Audit Period to determine potential liability on two issues associated with one of the three findings. The Company completed these file reviews and provided supporting documentation to ED on April 10, 2013. On April 29, 2016, ED revisited its earlier request and further directed CTU to perform these same two file reviews for an additional time period that extended from the end of the Audit Period through June 30, 2011, which CTU promptly completed and submitted to ED. On April 29, 2016, ED also requested an additional file review related to whether CTU appropriately performed calculations regarding any required return of Title IV Program funds for students that failed to earn passing grades within a term. This additional file review covers the period from July 5, 2009 to June 30, 2011 and is a review of whether students should be deemed to have unofficially withdrawn from the institution based on each student’s last known academically-related activity. In August 2016, CTU sought reconsideration of the request for this additional file review. As of December 31, 2017, the Company has a $1.0 million reserve recorded related to this matter. This reserve does not include any amount relating to the additional file review requested by ED on April 29, 2016 because it is uncertain.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	12. INCOME TAXES Pretax income from continuing operations for the year ended December 31, 2017 was $36.3 million and pretax loss from continuing operations for the years ended December 31, 2016 and 2015 was $31.4 million and $94.4 million, respectively. The provision for (benefit from) income taxes from continuing operations for the years ended December 31, 2017, 2016 and 2015 consists of the following (dollars in thousands): For the Year Ended December 31, 2017 2016 2015 Current provision (benefit) Federal $ - $ - $ (364 ) State and local 1,870 704 (2,279 ) Total current provision (benefit) 1,870 704 (2,643 ) Deferred provision (benefit) Federal 67,936 (16,247 ) (126,465 ) State and local (2,681 ) (1,007 ) (18,346 ) Total deferred provision (benefit) 65,255 (17,254 ) (144,811 ) Total provision for (benefit from) income taxes $ 67,125 $ (16,550 ) $ (147,454 ) A reconciliation of the statutory U.S. federal income tax rate to our effective income tax rate for continuing operations for the years ended December 31, 2017, 2016 and 2015 is as follows: For the Year Ended December 31, 2017 2016 2015 Statutory U.S. federal income tax rate 35.0 % (35.0 ) % (35.0 ) % State and local income taxes 2.3 (3.4 ) (2.7 ) Stock-based compensation 3.2 - - Valuation allowance 0.3 0.5 0.6 Valuation allowance release - - (116.3 ) Federal audit settlement - (6.7 ) - State audit settlement (4.6 ) - - Federal income tax rate change 145.3 - - Worthless stock - (11.9 ) - Tax credits (0.7 ) (0.4 ) (0.2 ) Other 4.4 4.1 (2.5 ) Effective income tax rate 185.2 % (52.8 ) % (156.1 ) % In December 2017, comprehensive tax legislation known as the Tax Cuts and Jobs Act (“TCJA”) was enacted in the United States. Among other things, the TCJA reduces the U.S. corporate tax rate from 35% to 21% effective January 2018. Due to the enactment of TCJA, the effective tax rate for the year ended December 31, 2017 increased by 145.3% as a result of revaluing our net deferred tax assets and net state unrecognized tax positions to reflect the new tax rate for future periods. This revaluation increased tax expense by $52.7 million. We have included all material impacts of the TCJA that relate to the year ending December 31, 2017. We are still evaluating various impacts of the enacted legislation and these impacts may result in additional immaterial adjustments. The 2017 effective tax rate also includes a $1.7 million net benefit associated with the results of an Illinois income tax audit covering the years ended December 31, 2012 through December 31, 2014 and amended return filings, which decreased the effective tax rate by 4.6%. Additionally, for the year ended December 31, 2017, we recognized a $1.1 million unfavorable adjustment associated with the adoption of ASU 2016-09, Compensation – Stock Compensation (Topic 718) A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits as of December 31, 2017, 2016 and 2015 is as follows (dollars in thousands): 2017 2016 2015 Gross unrecognized tax benefits, beginning of the year $ 8,132 $ 7,737 $ 9,318 Additions for tax positions of prior years 24 263 19 Reductions for tax positions of prior years - - (20 ) Additions for tax positions related to the current year 1,625 1,247 864 Reductions due to settlements - - - Reductions due to lapse of applicable statute of limitations (1,217 ) (1,115 ) (2,444 ) Subtotal 8,564 8,132 7,737 Interest and penalties 1,909 2,008 1,986 Total gross unrecognized tax benefits, end of the year $ 10,473 $ 10,140 $ 9,723 The total amount of net unrecognized tax benefits that, if recognized, would favorably affect the effective tax rate in future periods was $8.3 million and $6.6 million for the years ended December 31, 2017 and 2016, respectively. As of December 31, 2017, our short and long-term reserves, recorded within current accrued income taxes and other non-current liabilities, respectively, related to FASB’s interpretation No. 48 of ASC Topic 740-10, Accounting for Uncertainty in Income Taxes CEC and its subsidiaries file income tax returns in the U.S. and in various state and local jurisdictions. CEC and its subsidiaries are routinely examined by tax authorities in these jurisdictions. As of December 31, 2017, CEC had been examined by the Internal Revenue Service through our tax year ending December 31, 2014. Due to the expiration of various statutes of limitations, it is reasonably possible that CEC’s gross unrecognized tax benefits balance may change within the next twelve months by a range of zero to $2.0 million. Deferred income tax assets and liabilities result primarily from temporary differences in the recognition of various expenses for tax and financial statement purposes, and from the recognition of the tax benefits of net operating loss carry forwards. Components of deferred income tax assets and liabilities for continuing operations as of December 31, 2017 and 2016 are as follows (dollars in thousands): December 31, 2017 2016 Deferred income tax assets: Accrued occupancy $ 5,133 $ 12,973 Deferred rent obligations 1,746 6,232 Foreign tax credits 32,998 32,998 Valuation allowance foreign tax credits (32,998 ) (32,998 ) Compensation and employee benefits 8,520 15,349 Tax net operating loss carry forwards 71,911 74,315 Valuation allowance (14,561 ) (12,415 ) Allowance for doubtful accounts 2,943 4,773 Covenant not-to-compete 3 7 Accrued settlements and legal 2,065 13,231 Deferred compensation 890 1,223 Accrued restructuring and severance 394 2,561 Equity method for investments 394 669 General business tax credits 1,192 903 Illinois edge credits 2,960 4,335 Valuation allowance edge credits (2,960 ) (4,335 ) Depreciation and amortization 18,223 40,960 Other 491 797 Total deferred income tax assets 99,344 161,578 Deferred income tax liabilities: Other 1,260 3,306 Total deferred income tax liabilities 1,260 3,306 Net deferred income tax assets $ 98,084 $ 158,272 As of December 31, 2017, the Company has a gross deferred tax asset before valuation allowance of $441.0 million and a gross deferred tax liability of $5.3 million. As of December 31, 2016, the Company had a gross deferred tax asset before valuation allowance of $486.2 million and a gross deferred tax liability of $8.9 million. As of December 31, 2017, we have federal net operating loss carry forwards of approximately $215.5 million, available to offset future taxable income, which do not begin expiring until 2034 and are fully expired in 2037. Additionally, we have $33.0 million of foreign tax credits which expire during 2022 and 2023, and we continue to maintain a full valuation allowance against the foreign tax credits deferred tax balance. We have state net operating loss (“NOL”) carry forwards of approximately $456.7 million, which expire between 2018 and 2037. Of this amount, approximately $208.1 million relates to separate state NOL carryforwards and $33.0 million relates to combined state NOL carryforwards, which we anticipate will not be utilized due to the teach-out of the schools in the applicable combined filing jurisdictions. We also have Illinois edge credits of $3.7 million gross available to offset future Illinois state income tax, which expire between 2018 and 2019. Valuation allowances have been established against the full amounts of the deferred tax balances for the separate state NOL, combined state NOL’s referenced above, and the Illinois edge credits. In assessing the continued need for a valuation allowance, we consider both positive and negative evidence related to the likelihood of realization of the deferred tax assets. Topic 740 provides that important factors in determining whether a deferred tax asset will be realized are whether there has been a strong earnings history exclusive of the loss that created the future deductible amount coupled with evidence indicating that the loss is an aberration rather than a continuing condition and whether sufficient taxable income is expected in future years in order to utilize the deferred tax asset. In evaluating the realizability of deferred income tax assets, we consider, among other things, historical levels of taxable income along with possible sources of future taxable income, which include: the expected timing of the reversals of existing temporary reporting differences, the existence of taxable income in prior carryback years, the expected impact of tax planning strategies that may be implemented to prevent the potential loss of future income tax benefits and expected future taxable income. Changes in, among other things, income tax legislation, statutory income tax rates, or future taxable income levels could materially impact our valuation of income tax assets and liabilities and could cause our income tax provision to vary significantly among financial reporting periods. If, based on the weight of available evidence, it is more likely than not the deferred tax assets will not be realized, we record a valuation allowance, or release all or a portion of the valuation allowance if it is more likely than not the deferred tax assets are expected to be realized. The weight given to the positive and negative evidence is commensurate with the extent to which the evidence may be objectively verified. A high degree of judgment is required to determine if, and the extent to which, valuation allowances should be recorded against deferred tax assets. As of December 31, 2015, the Company determined that it was more likely than not that we will realize most of our deferred tax assets and, as a result, reversed a significant portion of our valuation allowance in the fourth quarter of 2015. A valuation allowance was maintained with respect to our foreign tax credits, separate state net operating losses and Illinois edge credits. After considering both positive and negative evidence related to the realization of our deferred tax assets, we have determined that it is necessary to continue to record the valuation allowance against these items as well as the portion of the combined state net operating losses, which the Company believes will not be utilized. As of December 31, 2017, the total valuation allowance attributable to our foreign tax credits, state net operating losses and Illinois edge credits is $50.5 million. After a review of the recently enacted TCJA, the Company concluded it was not more likely than not for the deferred tax assets related to the foreign tax credits to be realized and maintained the valuation allowance with respect to these assets. The separate state NOLs can generally only be used by the originating entity and relate to entities announced for teach-out. Since the future operating income (loss) of these entities is restricted to the teach-out period, the more likely than not threshold was not reached with respect to this portion of the deferred tax assets. Similarly, the Company determined a valuation allowance was needed with respect to the portion of the combined state net operating losses which will likely go unused due to the teach-out of the schools located in the applicable combined filing jurisdictions. The Illinois edge credits expire between 2018 and 2019. Given the limited life of these credits and the need to first exhaust an available NOL carryforward, the valuation allowance pertaining to this item was also not released. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are increased or decreased, and additional weight may be given to subjective evidence such as our projections for growth. We will continue to evaluate our valuation allowance in future years for any change in circumstances that causes a change in judgment about the realizability of the deferred tax asset.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	13. SHARE-BASED COMPENSATION Overview of Share-Based Compensation Plans The Career Education Corporation 2016 Incentive Compensation Plan (the “2016 Plan”) authorizes awards of stock options, stock appreciation rights, restricted stock, restricted stock units, deferred stock, performance units, annual incentive awards, and substitute awards, which generally may be settled in cash or shares of our common stock. Any shares of our common stock that are subject to awards of stock options or stock appreciation rights payable in shares will be counted as 1.0 share for each share issued for purposes of the aggregate share limit and any shares of our common stock that are subject to any other form of award payable in shares will be counted as 1.35 shares for each share issued for purposes of the aggregate share limit. As of December 31, 2017, there were approximately 4.0 million shares of common stock available for future share-based awards under the 2016 Plan, which is net of (i) 0.5 million shares issuable upon exercise of outstanding options and (ii) 0.4 million shares underlying restricted stock units, which will be settled in shares of our common stock if the vesting conditions are met and thus reduce the common stock available for future share-based awards under the 2016 Plan by the amount vested. These shares have been multiplied by the applicable factor under the 2016 Plan to determine the remaining shares available as of December 31, 2017. Additionally, as of December 31, 2017 under the previous Career Education Corporation 2008 Incentive Compensation Plan, there were approximately 2.4 million shares issuable upon exercise of outstanding options and 1.3 million shares underlying outstanding restricted and deferred stock units, which will be settled in shares of our common stock if the vesting conditions are met. This plan was replaced by the 2016 Plan and effective May 24, 2016 all future awards will be made under the 2016 Plan. The vesting of all types of equity awards (stock options, stock appreciation rights, restricted stock awards, restricted stock units and deferred stock units) is subject to possible acceleration in certain circumstances. Generally, if a plan participant terminates employment for any reason other than by death or disability during the vesting period, the right to unvested equity awards is forfeited. As of December 31, 2017, we estimate that compensation expense of approximately $5.0 million will be recognized over the next four years for all unvested share-based awards that have been granted to participants, including stock options, restricted stock units and deferred stock units to be settled in shares of stock but excluding restricted stock units to be settled in cash. Stock Options. The exercise price of stock options and stock appreciation rights granted under each of the plans is equal to the fair market value of our common stock on the date of grant. Employee stock options generally become exercisable 25% per year over a four-year service period beginning on the date of grant and expire ten years from the date of grant. Non-employee directors’ stock options expire ten years from the date of grant and generally become 100% exercisable after the first anniversary of the grant date. Grants of stock options are generally only subject to the service conditions discussed previously. Stock option activity during the years ended December 31, 2017, 2016 and 2015 under all of our plans was as follows: Options Weighted Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic (in thousands) Outstanding as of December 31, 2014 3,781,964 $ 12.88 Granted 848,705 4.83 Exercised (303,035 ) 2.73 $ 620 Forfeited (1,278,150 ) 4.60 Cancelled (391,761 ) 20.87 Outstanding as of December 31, 2015 2,657,723 $ 14.27 Granted 915,122 4.81 Exercised (89,773 ) 4.17 $ 189 Forfeited (120,964 ) 5.11 Cancelled (276,220 ) 24.69 Outstanding as of December 31, 2016 3,085,888 $ 11.18 Granted 365,709 8.67 Exercised (288,618 ) 8.18 $ 250 Forfeited (75,426 ) 6.97 Cancelled (219,500 ) 29.67 Outstanding as of December 31, 2017 2,868,053 $ 9.86 6.03 years $ 14,341 Exercisable as of December 31, 2017 1,788,346 $ 12.28 4.63 years $ 7,622 The following table summarizes information with respect to all outstanding and exercisable stock options under all of our plans as of December 31, 2017: Options Outstanding Options Exercisable Range of Exercise Prices Number of Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Number Exercisable Weighted Average Exercise Price $ 2.65 $ 3.93 347,248 $ 3.29 6.28 347,248 $ 3.29 $ 4.07 $ 4.15 307,380 $ 4.14 7.65 153,690 $ 4.14 $ 4.49 $ 4.49 683,104 $ 4.49 8.18 170,776 $ 4.49 $ 5.00 $ 6.51 346,012 $ 6.00 6.92 282,094 $ 6.05 $ 7.22 $ 8.30 324,832 $ 8.07 8.56 59,126 $ 7.31 $ 8.63 $ 18.64 330,929 $ 14.26 2.89 246,864 $ 15.74 $ 21.80 $ 22.13 298,556 $ 22.02 2.02 298,556 $ 22.02 $ 26.15 $ 26.15 36,144 $ 26.15 1.15 36,144 $ 26.15 $ 29.02 $ 29.02 49,848 $ 29.02 1.85 49,848 $ 29.02 $ 30.67 $ 30.67 144,000 $ 30.67 2.05 144,000 $ 30.67 2,868,053 $ 9.86 6.03 1,788,346 $ 12.28 Restricted Stock and Restricted Stock Units to be Settled in Stock. Restricted stock and restricted stock units to be settled in shares of stock generally become fully vested as follows: 25% per year over a four-year service period or one-third for each of the first through third anniversary of the grant date. Certain awards granted in 2016 vest 20% after the first year, 50% after the second year and 30% after the third year and are “performance-based” awards which are subject to performance conditions that, even if the requisite service period is met, may reduce the number of units of restricted stock that vest at the end of the requisite service period or result in all units being forfeited. Also, certain awards granted in 2015 for retention purposes are subject to accelerated vesting and cash settlement in the event of an involuntary not-for-cause termination of employment by the Company. The following table summarizes information with respect to all outstanding restricted stock and restricted stock units to be settled in shares of stock under our plans during the years ended December 31, 2017, 2016 and 2015: Restricted Stock to be Settled in Shares of Stock Shares Weighted Average Grant-Date Fair Value Per Share Units Weighted Average Grant-Date Fair Value Per Unit Total Outstanding as of December 31, 2014 42,752 $ 21.63 556,140 $ 7.35 598,892 Granted - - 808,898 5.29 808,898 Vested (39,969 ) 21.62 (197,609 ) 7.94 (237,578 ) Forfeited (2,783 ) 21.80 (409,558 ) 6.33 (412,341 ) Outstanding as of December 31, 2015 - $ - 757,871 $ 5.55 757,871 Granted - - 1,555,828 4.58 1,555,828 Vested (1) - - (381,850 ) 5.98 (381,850 ) Forfeited - - (219,645 ) 5.06 (219,645 ) Outstanding as of December 31, 2016 - $ - 1,712,204 $ 4.63 1,712,204 Granted - - 289,392 8.49 289,392 Vested (1) - - (422,284 ) 4.64 (422,284 ) Forfeited - - (125,489 ) 5.56 (125,489 ) Outstanding as of December 31, 2017 - $ - 1,453,823 $ 5.32 1,453,823 _______________ (1) The total vested awards include 6.3 thousand and 9.2 thousand of vested restricted stock units settled in cash for the years ended December 31, 2017 and 2016, respectively. These awards granted in 2015 for retention purposes are subject to accelerated vesting and cash settlement in the event of an involuntary not-for-cause termination of employment by the Company. Deferred Stock Units to be Settled in Stock. During 2014, we granted deferred stock units to our non-employee directors. The deferred stock units are to be settled in shares of stock and generally vest one-third per year over a three-year service period beginning on the date of grant. Settlement of the deferred stock units and delivery of the underlying shares of stock to the plan participants does not occur until he or she ceases to provide services to the Company in the capacity of a director, employee or consultant. The following table summarizes information with respect to all deferred stock units during the years ended December 31, 2017, 2016 and 2015: Deferred Stock Units to be Settled in Shares Weighted Average Grant-Date Fair Value Per Unit Outstanding as of December 31, 2014 116,952 $ 4.39 Granted 2,928 5.73 Vested (19,492 ) 4.39 Forfeited (9,746 ) 4.39 Outstanding as of December 31, 2015 (1) 90,642 $ 4.43 Granted - - Vested (14,619 ) 4.39 Forfeited - - Outstanding as of December 31, 2016 (1) 76,023 $ 4.44 Granted - - Vested - - Forfeited - - Outstanding as of December 31, 2017 (1) 76,023 $ 4.44 (1) Includes vested but unreleased awards. These awards are included in total outstanding awards until they are released under the terms of the agreement. Restricted Stock Units to be Settled in Cash. Restricted stock units to be settled in cash generally become fully vested 25% per year over a four-year service period beginning on the date of grant. Certain awards granted to our Chief Executive Officer in 2015 outside of the 2008 Plan vest 50% per year over a two-year service period. Cash-settled restricted stock units are recorded as liabilities as the expense is recognized and the fair value for these awards is determined at each period end date with changes in fair value recorded in our statement of (loss) income and comprehensive (loss) income in the current period. Cash-settled restricted stock units are settled with a cash payment for each unit vested equal to the closing price on the vesting date. Cash-settled restricted stock units are not included in common shares reserved for issuance or available for issuance under the 2016 Plan. The following table summarizes information with respect to all cash-settled restricted stock units for the years ended December 31, 2017, 2016 and 2015: Restricted Stock Units to be Settled in Cash Outstanding as of December 31, 2014 1,842,455 Granted 873,154 Vested (444,499 ) Forfeited (696,060 ) Outstanding as of December 31, 2015 1,575,050 Granted 461,428 Vested (610,680 ) Forfeited (233,720 ) Outstanding as of December 31, 2016 1,192,078 Granted - Vested (650,729 ) Forfeited (69,621 ) Outstanding as of December 31, 2017 471,728 Upon vesting, based on the conditions set forth in the award agreements, these units will be settled in cash. We valued these units in accordance with the guidance set forth by FASB ASC Topic 718 – Compensation-Stock Compensation Stock-Based Compensation Expense. Total stock-based compensation expense for the years ended December 31, 2017, 2016 and 2015 for all types of awards was as follows (dollars in thousands): December 31, Award Type 2017 2016 2015 (1) Stock options $ 1,585 $ 1,256 $ 761 Restricted stock or units settled in stock 3,366 1,960 2,532 Restricted stock units settled in cash 4,134 5,569 1,447 Total stock-based compensation expense $ 9,085 $ 8,785 $ 4,740 (1) Stock-based compensation expense for 2015 does not reflect $1.5 million of forfeitures related to our former Chief Executive Officer’s departure which was applied against the separation agreement payment of $2.5 million. Performance Unit Awards. Performance unit awards granted during 2015, 2016 and 2017 are long-term incentive, cash-based awards. Payment of these awards is based upon a calculation of Total Shareholder Return (“TSR”) of CEC as compared to TSR across a specified peer group of our competitors over a three-year performance period ending primarily on December 31, 2017, 2018 and 2019, respectively. These awards are recorded as liabilities as the expense is recognized and fair value for these awards is revalued at each period end date with changes in fair value recorded in our statement of (loss) income and comprehensive (loss) income in the current period. We recorded $5.3 million, $5.4 million and $2.1 million of expense related to these awards for the years ended December 31, 2017, 2016 and 2015, respectively. Share-Based Awards Assumptions In accordance with FASB ASC Topic 718, the fair value of each stock option award is estimated on the date of grant using the Black-Scholes-Merton option pricing model. We recognize the value of share-based compensation as expense in our consolidated statements of (loss) income and comprehensive (loss) income during the vesting periods of the underlying share-based awards using the straight-line method. FASB ASC Topic 718 requires companies to estimate forfeitures of share-based awards at the time of grant and revise such estimates in subsequent periods if actual forfeitures differ from original projections. The fair value of each stock option award granted during the years ended December 31, 2017, 2016 and 2015 was estimated on the date of grant using the Black-Scholes-Merton option pricing model. Our determination of the fair value of each stock option is affected by our stock price on the date of grant, as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, our expected stock price volatility over the expected life of the awards and actual and projected stock option exercise behavior. The weighted average fair value per share of stock option awards granted during the years ended December 31, 2017, 2016 and 2015, and assumptions used to value stock options are as follows: For the Year Ended December 31, 2017 2016 2015 Dividend yield - - - Risk-free interest rate 1.9 % 1.3 % 1.6 % Weighted average volatility 64.2 % 70.4 % 73.2 % Expected life (in years) 5.2 4.8 5.1 Weighted average grant date fair value per share of options granted $ 4.81 $ 2.75 $ 2.86 Volatility is calculated based on the actual historical daily prices of our common stock based on the same time period of the expected term of the stock option award. During the year ended December 31, 2017, we utilized a range of expected volatility assumptions for purposes of estimating the fair value of stock options awarded during the period. Such volatility assumptions ranged from 63.9% to 65.2%. The expected life of each stock option award is estimated based primarily on our actual historical director and employee exercise behavior and forfeiture rates. The fair value of each share of restricted stock and restricted stock units to be settled in stock is equal to the fair market value of our common stock as of the date of grant, which is the closing price per share of our common stock on NASDAQ.

Weighted Average Common Shares

Weighted Average Common Shares	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Weighted Average Common Shares	14. WEIGHTED AVERAGE COMMON SHARES Basic net (loss) income per share is calculated by dividing net (loss) income by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net (loss) income by the weighted average number of shares assuming dilution. Dilutive common shares outstanding is computed using the Treasury Stock Method and reflects the additional shares that would be outstanding if dilutive stock options were exercised and restricted stock units were settled for common shares during the period. The weighted average number of common shares used to compute basic and diluted net (loss) income per share for the years ended December 31, 2017, 2016 and 2015 were as follows: For the Year Ended December 31, 2017 (1) 2016 (1) 2015 Basic common shares outstanding 68,949 68,373 67,860 Common stock equivalents - - 468 Diluted common shares outstanding 68,949 68,373 68,328 _________________ (1) Earnings per Share For the year ended December 31, 2015, certain unexercised stock options awards are excluded from our computation of diluted earnings per share, as these shares were out-of-the-money and their effect would have been anti-dilutive. The anti-dilutive options that were excluded from our computation of diluted earnings per share were 2.4 million shares for the year ended December 31, 2015. In addition to the common stock issued upon the exercise of employee stock options and the vesting of restricted stock units to be settled in stock, we issued approximately 0.1 million of shares for each of the years ended December 31, 2017, 2016 and 2015, upon the purchase of common stock pursuant to our employee stock purchase plan.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plans	15. EMPLOYEE BENEFIT PLANS Retirement Savings and Profit Sharing Plan We maintain a defined contribution 401(k) retirement savings plan which is available to all employees who have worked greater than 1,000 hours within a fiscal year. Under the plan, an eligible employee may elect to defer receipt of a portion of their annual pay, including salary and bonus. During 2017, 2016 and 2015, we contributed this amount to the plan on the employee’s behalf and also made a matching contribution equal to 50% of the first 2% and 25% of the next 4% of the percentage of annual pay that the employee elected to defer. A participant is 100% vested at all times in the amounts the employee defers from annual pay and in the company’s matching contribution. During the years ended December 31, 2017, 2016 and 2015, we recorded expense under this plan of approximately $2.8 million, $2.9 million, and $3.6 million, respectively, net of any forfeited employer matching contributions. Employee Stock Purchase Plan We maintain an employee stock purchase plan that allows substantially all full-time and part-time employees to acquire shares of our common stock through payroll deductions over three-month offering periods. The per share purchase price is equal to 95% of the fair market value of a share of our common stock on the last day of the offering period, and purchases are limited to 10% of an employee’s salary, up to a maximum of $25,000 per calendar year. We are authorized to issue up to 4.0 million shares of common stock under the employee stock purchase plan, and, as of December 31, 2017, 3.3 million shares of common stock have been issued under the plan. Share-based compensation expense recorded during the years ended December 31, 2017, 2016 and 2015, in connection with the compensatory elements of our employee stock purchase plan, was not significant.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Reporting	16. SEGMENT REPORTING Our segments are determined in accordance with FASB ASC Topic 280— Segment Reporting Our three reporting segments are described below. ☐ Colorado Technical University (CTU) places a strong focus on providing industry-relevant degree programs to meet the needs of our students for career advancement and of employers for a well-educated workforce and offers academic programs in the career-oriented disciplines of business studies, nursing, computer science, engineering, information systems and technology, cybersecurity and healthcare management. Students pursue their degrees through fully-online programs, local campuses and blended formats, which combine campus-based and online education. As of December 31, 2017, students enrolled at CTU represented approximately 63% of our total enrollments. Approximately 92% of CTU’s enrollments are fully online. ☐ American InterContinental University (AIU) focuses on helping busy professionals get the degree they need to move forward in their career as efficiently as possible and offers academic programs in the career-oriented disciplines of business studies, information technologies, education and criminal justice. Students pursue their degrees through fully-online programs, local campuses and blended formats, which combine campus-based and online education. As of December 31, 2017, students enrolled at AIU represented approximately 36% of our total enrollments. Approximately 94% of AIU’s enrollments are fully online. ☐ All Other Campuses includes those campuses which are currently being taught out or which have completed their teach-out activities or have been sold subsequent to January 1, 2015. As a result of a change in accounting guidance, campuses which have closed or have been sold subsequent to January 1, 2015 no longer meet the criteria for discontinued operations and remain reported within continuing operations on our consolidated financial statements. Campuses in teach-out employ a gradual teach-out process, enabling them to continue to operate while current students have a reasonable opportunity to complete their course of study; they no longer enroll new students. Our All Other Campuses segment includes campuses in the following two categories: • Our Le Cordon Bleu institutions in North America (“LCB”) which previously offered hands-on educational programs in the career-oriented disciplines of culinary arts and patisserie and baking. During 2017, the Company completed the teach-out activities of all remaining Le Cordon Bleu campuses. These campuses comprised our former Culinary Arts segment. • Our non-LCB campuses which are in teach-out or those which have been closed or sold subsequent to January 1, 2015. These non-LCB campuses offer academic programs in career-oriented disciplines complemented by certain programs in business studies and information technology. These campuses comprised our former Transitional Group segment. Campuses that have not yet ceased operations as of December 31, 2017 will complete their teach-outs on varying dates during 2018. As of December 31, 2017, students enrolled at these campuses represented less than 1% of our total enrollments. During 2017, we completed the teach-out of seven non-LCB campuses. The results of operations for these closed campuses will remain reported within the ‘All Other Campuses’ segment as part of continuing operations, in accordance with ASC Topic 360. All prior period results have been recast to reflect our reporting segments on a comparable basis. We evaluate segment performance based on operating results. Adjustments to reconcile segment results to consolidated results are included under the caption “Corporate and Other,” which primarily includes unallocated corporate activity and eliminations. Summary financial information by reporting segment is as follows (dollars in thousands): Revenue Operating Income (Loss) Depreciation and Amortization Capital Expenditures Total Assets For the Year Ended December 31, 2017 (1) CTU $ 371,325 $ 109,202 $ 2,047 $ 74 $ 72,988 AIU 198,251 8,401 1,752 79 51,832 Total University Group 569,576 117,603 3,799 153 124,820 Corporate and Other - (22,067 ) 6,527 6,179 291,211 Subtotal 569,576 95,536 10,326 6,332 416,031 All Other Campuses (2) 26,859 (61,400 ) 3,664 - 29,098 Discontinued Operations 1,967 Total $ 596,435 $ 34,136 $ 13,990 $ 6,332 $ 447,096 For the Year Ended December 31, 2016 (1) CTU $ 369,319 $ 99,412 $ 2,157 $ 675 $ 76,143 AIU (3) 193,032 (29,598 ) 1,687 406 66,081 Total University Group 562,351 69,814 3,844 1,081 142,224 Corporate and Other - (25,097 ) 7,320 2,512 334,945 Subtotal 562,351 44,717 11,164 3,593 477,169 All Other Campuses (4) 142,041 (77,061 ) 11,583 536 76,179 Discontinued Operations 6,253 Total $ 704,392 $ (32,344 ) $ 22,747 $ 4,129 $ 559,601 For the Year Ended December 31, 2015 (1) CTU $ 348,215 $ 87,496 $ 2,281 $ 1,084 AIU 201,649 5,520 1,636 2,406 Total University Group 549,864 93,016 3,917 3,490 Corporate and Other 157 (27,267 ) 11,173 4,873 Subtotal 550,021 65,749 15,090 8,363 All Other Campuses (5) 297,252 (157,917 ) 9,848 3,332 Discontinued Operations Total $ 847,273 $ (92,168 ) $ 24,938 $ 11,695 (1) The statement of (loss) income and comprehensive (loss) income balances including revenue, operating income (loss), depreciation and amortization and capital expenditures are presented above on a continuing operations basis. Total assets are presented on a consolidated basis including continuing and discontinued operations. For the year ended December 31, 2017, segment results included: (2) All Other Campuses: $6.5 million charge related to a legal settlement and $14.8 million of charges related to remaining lease obligations of vacated space. For the year ended December 31, 2016, segment results included: ( 3 ) AIU: $32.0 million charge related to legal settlements. ( 4 ) All Other Campuses: $31.0 million of charges related to remaining lease obligations of vacated space. For the year ended December 31, 2015, segment results included: ( 5 ) All Other Campuses: $41.2 million related to long-lived asset impairment and an $18.8 million trade name impairment charge.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2017
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	17. DISCONTINUED OPERATIONS As of December 31, 2017, the results of operations for campuses that have ceased operations prior to 2015 are presented within discontinued operations. Prior to January 1, 2015, our teach-out campuses met the criteria for discontinued operations upon completion of their teach-out as defined under FASB ASC Topic 205 – Presentation of Financial Statements Results of Discontinued Operations Combined summary results of operations for our discontinued operations for the years ended December 31, 2017, 2016, and 2015 were as follows (dollars in thousands): For the Year Ended December 31, 2017 2016 2015 Total operating expenses $ 2,310 $ (6,586 ) $ 2,121 Loss before income tax $ (2,268 ) $ (6,586 ) $ (2,128 ) Benefit from income tax (1,246 ) (2,690 ) (997 ) Loss from discontinued operations, net of tax $ (1,022 ) $ (3,896 ) $ (1,131 ) Assets and Liabilities of Discontinued Operations Assets and liabilities of discontinued operations on our consolidated balance sheets as of December 31, 2017 and 2016 include the following (dollars in thousands): As of December 31, 2017 2016 Assets: Current assets: Receivables, net $ 382 $ 148 Total current assets 382 148 Non-current assets: Other assets, net - 483 Deferred income tax assets, net 1,585 5,622 Total assets of discontinued operations $ 1,967 $ 6,253 Liabilities: Current liabilities: Accounts payable and accrued expenses $ 185 $ 76 Remaining lease obligations 5,516 8,143 Total current liabilities 5,701 8,219 Non-current liabilities: Remaining lease obligations 785 6,331 Other - 91 Total liabilities of discontinued operations $ 6,486 $ 14,641 Remaining Lease Obligations of Discontinued Operations A number of the campuses that ceased operations prior to January 1, 2015 have remaining lease obligations that expire over time with the latest expiration in 2019. A liability is recorded representing the fair value of the remaining lease obligation at the time the space is no longer being utilized. Changes in our future remaining lease obligations, which are reflected within current and non-current liabilities of discontinued operations on our consolidated balance sheets, for the years ended December 31, 2017, 2016 and 2015 were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments (2) Balance, End of Period For the year ended December 31, 2017 $ 14,474 $ 818 $ (8,991 ) $ 6,301 For the year ended December 31, 2016 $ 21,751 $ 4,090 $ (11,367 ) $ 14,474 For the year ended December 31, 2015 $ 37,616 $ (342 ) $ (15,523 ) $ 21,751 ___________________ (1) Includes subsequent adjustments for accretion, revised estimates, and variances between estimated and actual charges, net of any reversals for terminated lease obligations. (2) See Note 7 “Leases” for the future minimum lease payments under operating leases for discontinued operations as of December 31, 2017.

Quarterly Financial Summary (Un

Quarterly Financial Summary (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Summary (Unaudited)	18. QUARTERLY FINANCIAL SUMMARY (UNAUDITED) Summary financial information by quarter is as follows (dollars in thousands, except per share data): Quarter Total 2017 First Second Third Fourth (2) Year Revenue $ 162,109 $ 146,222 $ 144,986 $ 143,118 $ 596,435 Operating income 9,781 9,104 4,539 10,712 $ 34,136 Net income (loss) 5,177 4,286 3,022 (44,382 ) $ (31,897 ) Net income (loss) per share (1) Basic $ 0.08 $ 0.06 $ 0.04 $ (0.64 ) $ (0.46 ) Diluted $ 0.07 $ 0.06 $ 0.04 $ (0.64 ) $ (0.46 ) Quarter Total 2016 First Second Third Fourth (3) Year Revenue $ 198,886 $ 182,626 $ 167,625 $ 155,255 $ 704,392 Operating income (loss) 6,979 17,290 (706 ) (55,907 ) $ (32,344 ) Net income (loss) 3,011 11,839 (686 ) (32,876 ) $ (18,712 ) Net income (loss) per share (1) Basic and Diluted $ 0.04 $ 0.17 $ (0.01 ) $ (0.48 ) $ (0.27 ) (1) Basic and diluted earnings per share are calculated independently for each of the quarters presented. Accordingly, the sum of the quarterly earnings per share amounts may not agree with the annual earnings per share amount for the corresponding year. For the year ended December 31, 2017, quarterly results included: (2) Fourth quarter of 2017 net loss included $6.5 million for a legal settlement within the All Other Campuses segment. Fourth quarter 2017 also includes $52.7 million of tax expense related to the impact of the Tax Cuts and Jobs Act which was enacted in the fourth quarter of 2017. For the year ended December 31, 2016, quarterly results included: (3) Fourth quarter of 2016 net loss included $32.0 million of legal settlements for AIU, $0.9 million of asset impairment charges related to the All Other Campuses segment as well as $22.5 million of unused space charges, of which $4.2 million relates to discontinued operations with the remainder relating to our All Other Campuses segment.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Valuation And Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	Schedule II Valuation and Qualifying Accounts (dollars in thousands) Description Balance, Beginning of Period Additions/Charges to Expense Deductions/ Other Balance, End of Period Valuation allowance for deferred tax assets (1) For the year ended December 31, 2017 $ 49,748 $ 2,146 $ (1,375 ) $ 50,519 For the year ended December 31, 2016 $ 47,545 $ 4,219 $ (2,016 ) $ 49,748 For the year ended December 31, 2015 $ 150,384 $ (109,805 ) $ 6,966 $ 47,545 Valuation allowance for accounts receivable: For the year ended December 31, 2017 $ 23,142 $ 27,571 $ (28,179 ) $ 22,534 For the year ended December 31, 2016 $ 20,229 $ 32,049 $ (29,136 ) $ 23,142 For the year ended December 31, 2015 $ 19,097 $ 22,212 $ (21,080 ) $ 20,229 (1) Amounts include both continuing and discontinued operations gross deferred tax balances.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Financial Statement Presentation	a. Principles of Consolidation and Basis of Financial Statement Presentation These consolidated financial statements presented herein include the accounts of Career Education Corporation and our wholly-owned subsidiaries (collectively “CEC”). All inter-company transactions and balances have been eliminated. The results of operations of all acquired businesses have been consolidated for all periods subsequent to the date of acquisition. We currently organize our business across three reporting segments: CTU, AIU (comprises University Group) and All Other Campuses (formerly separately reported as the Culinary Arts and Transitional Group). Campuses included in our All Other Campuses segment are currently being taught out and no longer enroll new students or have completed their teach-out. These campuses employ a gradual teach-out process, enabling them to continue to operate while current students have a reasonable opportunity to complete their program of study.
Reclassifications	b. Reclassifications During the fourth quarter 2017, the Company reorganized its segments related to teach-out campuses and now report all teach-out campuses within the All Other Campuses segment, as part of our continuing operations. Previously, campuses within this segment were recorded and presented under Culinary Arts (comprised of our former Le Cordon Bleu “LCB” institutions) and Transitional Group (comprised of our Sanford-Brown, Briarcliffe and Harrington institutions) segments. During the third quarter of 2017, the Company completed teach-outs of all Culinary Arts campuses and therefore, in accordance with the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 360, Culinary Arts is no longer its own operating segment. Effective January 2017, the Company accounts for cash flows related to cash payments for employee taxes made by the Company on the employees’ behalf for withheld shares related to stock settlements as a financing activity within the statement of cash flows in accordance with the updated guidance issued by the FASB under ASC No. 2016-09, Compensation – Stock Compensation (Topic 718) Effective January 2017, the Company accounts for cash flows related to changes in restricted cash and restricted cash equivalents within cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This change was a result of updated guidance issued by the FASB under ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash.
Management's Use of Estimates	c. Management’s Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the U.S. (“GAAP”) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the reported period. We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. Significant estimates, among others, include the allowance for doubtful accounts, the assumptions surrounding sublease income utilized in determining the fair value of remaining lease obligations, assumptions utilized in calculating income tax related matters including our deferred tax balances and any respective valuation allowance and fair values used in asset impairment evaluations including goodwill, intangible assets and long-lived assets. Although these estimates are based upon management’s best knowledge of current events and actions that we may undertake in the future, actual results could differ from these estimates.
Concentration of Credit Risk	d. Concentration of Credit Risk A substantial portion of credit extended to students is repaid through the students’ participation in various federal financial aid programs authorized by Title IV of the Higher Education Act of 1965, as amended (“Higher Education Act”), which we refer to as “Title IV Programs.” For the years ended December 31, 2017, 2016 and 2015, approximately 78%, 76% and 77%, respectively, of our institutions’ cash receipts from tuition payments came from Title IV Program funding. Transfers of funds received from Title IV Programs are made in accordance with the U.S. Department of Education’s (“ED”) requirements. Changes in ED funding of Title IV Programs could have a material impact on our ability to attract students and the realizability of our student receivables. See Item 1A, “Risk Factors,” of this Annual Report on Form 10-K for further discussion of the risks associated with Title IV Programs.
Student Receivables and Allowance for Doubtful Accounts	e. Student Receivables and Allowance for Doubtful Accounts Student receivables represent funds owed to us in exchange for the educational services that we provided to a student. Student receivables are reported net of an allowance for doubtful accounts and net of deferred tuition revenue, as determined on a student-by-student basis as of the end of the reporting period. Student receivables which are due to be paid in less than one year are recorded as current assets within our consolidated balance sheets. Student receivables which are due to be paid at dates ranging from one to three years from the balance sheet date are reported as non-current assets within our consolidated balance sheets. Generally, a student receivable balance is written off once it reaches greater than 90 days past due. Although we analyze past due receivables, it is not practical to provide an aging of our non-current student receivable balances as a result of the methodology utilized in determining our earned student receivable balances. Student receivables are recognized on our consolidated balance sheets as they are deemed earned over the course of a student’s program and/or term, and therefore cash collections are not applied against specifically dated transactions. We extend unsecured credit to a portion of the students who are enrolled at our institutions for tuition and certain other educational costs. Based upon past experience and judgment, we establish an allowance for doubtful accounts with respect to student receivables which we estimate will ultimately not be collectible. As such, our results from operations only reflect the amount of revenue that is estimated to be reasonably collectible. Our standard allowance estimation methodology considers a number of factors that, based on our collections experience, we believe have an impact on our credit risk and the realizability of our student receivables. Among these factors are a student’s status (in-school or out-of-school), anticipated funding source (third party, internal short-term and extended payment plans) and status of funding, whether or not an out-of-school student has completed his or her program of study, and our overall collections history. We monitor our collections and write-off experience to assess whether or not adjustments to our allowance percentage estimates are necessary. Changes in trends in any of the factors that we believe impact the realizability of our student receivables, as noted above, or modifications to our credit standards, collection practices, and other related policies may impact our estimate of our allowance for doubtful accounts and our results from operations. Additionally, we monitor certain internal and external factors, including changes in our academic programs, as well as changes in the current economic, legislative and regulatory environments and the ability to complete the federal financial aid process with the student.
Fair Value of Financial Instruments	f. Fair Value of Financial Instruments The fair value measure of accounting for financial instruments establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The fair value for restricted short-term investments and short-term investments reported in our consolidated balance sheets are valued at Level 1 and Level 2 within the fair value hierarchy. Restricted short-term investments are comprised of certificates of deposit to provide securitization of our letters of credit pursuant to our current credit agreement. See Note 4 “Financial Instruments’ for further details.
Revenue Recognition	g. Revenue Recognition Our revenue, which is derived primarily from academic programs taught to students who attend our institutions, is generally segregated into two categories: (1) tuition and fees and (2) other. Tuition and fees represent costs to our students for educational services provided by our institutions. Our institutions charge tuition and fees at varying amounts, depending on the institution, the type of program and specific curriculum. A majority of our institutions bill students a single charge that covers tuition and required program materials, such as textbooks and supplies, which we treat as a single accounting unit. Generally, we bill student tuition, including those treated as a single accounting unit, at the beginning of each academic period, and recognize the tuition as revenue on a straight-line basis over either the academic term or program period, which includes any applicable externship period. The tuition earnings method is determined by the type of program a student is enrolled in. Typically, our institutions earn tuition over each academic term. Certain institutions charge fees, such as technology fees and laboratory fees, for certain terms and/or programs. These fees are earned over the applicable term. The portion of tuition and fee payments received from students but not yet earned is recorded as deferred tuition revenue and reported as a current liability on our consolidated balance sheets, as we expect to earn these revenues within the next year. Deferred tuition revenue is stated net of outstanding student receivables on a student-by-student basis as of the end of the reporting period. If a student withdraws from one of our institutions prior to the completion of the academic term or program period, we refund the portion of tuition and fees already paid that, pursuant to our refund policy and applicable federal and state law and accrediting agency standards, we are not entitled to retain. Generally, the amount to be refunded to a student is calculated based upon the period of time the student has attended classes and the amount of tuition and fees paid by the student as of their withdrawal date. These refunds typically reduce deferred tuition revenue and cash on our consolidated balance sheets as we generally do not recognize tuition revenue in our consolidated statements of (loss) income and comprehensive (loss) income until the related refund provisions have lapsed. Management reassesses collectability when a student withdraws from the institution and has unpaid tuition charges. Such unpaid charges do not meet the threshold of reasonably collectible and are recognized as revenue on a cash basis. Our institutions’ academic year is generally at least 30 weeks in length but varies both by institution and program of study and is divided by academic terms or payment periods. Academic terms or payment periods are determined by regulatory requirements mandated by the federal government and/or applicable accrediting body, which also vary by institution and program. Academic terms are determined by start dates, which vary by institution and program. Our students finance costs through a variety of funding sources, including, among others, federal loan and grant programs, institution payment plans, private loans and grants, private and institutional scholarships and cash payments. Other revenue, which consists primarily of bookstore sales for institutions not using single-charge billing and contract-training revenue, is billed and recognized as goods are delivered or services are performed.
Cash and Cash Equivalents	h. Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. The fair market value of cash and cash equivalents approximate their carrying value. The cash in the Company’s banks is not fully insured by the Federal Deposit Insurance Corporation. Restricted cash balances are used to provide securitization for letters of credit. Restricted cash balances as of December 31, 2017 and 2016 total $0.8 million and $1.4 million, respectively. Students at our institutions may receive grants, loans and work-study opportunities to fund their education under Title IV Programs. In certain instances, students may request that we retain a portion of their Title IV funds provided to them in excess of tuition billings. Students may authorize us to apply these funds to historical balances or future charges and/or distribute them directly to the student in certain cases. As of December 31, 2017, we held $2.3 million of these funds on behalf of students within cash and cash equivalents on our consolidated balance sheet.
Discontinued Operations	i. Discontinued Operations Discontinued operations are accounted for in accordance with FASB ASC Section 360-10-35 Property, Plant, and Equipment Effective January 1, 2015, ASC Topic 360 limits discontinued operations reporting to disposals of components of an entity that represent a strategic shift upon disposal that have or will have a major effect on an entity’s operations and financial results. We did not have any disposals since the 2015 effective date which met the revised definition of discontinued operations and accordingly all disposals since January 1, 2015 continue to be reported within continuing operations for all periods presented.
Investments	j. Investments Our investments, which primarily consist of non-governmental debt securities, treasury and federal agencies, and municipal bonds are classified as “available-for-sale” and recorded at fair value. Any unrealized holding gains or temporary unrealized holding losses, net of income tax effects, are reported as a component of accumulated other comprehensive (loss) income within stockholders’ equity. Realized gains and losses are computed on the basis of specific identification and are included in miscellaneous income (expense) in our consolidated statements of (loss) income and comprehensive (loss) income. We use the equity method to account for our investment in equity securities if our investment gives us the ability to exercise significant influence over operating and financial policies of the investee. We include our proportionate share of earnings and/or losses of our equity method investee in other income (expense) within our consolidated statements of (loss) income and comprehensive (loss) income. The carrying value of our equity investment is reported within other non-current assets on our consolidated balance sheets. Our investment in an equity affiliate equated to a 30.7%, or $3.2 million, non-controlling interest in CCKF, a Dublin-based educational technology company providing intelligent systems to power the delivery of individualized and personalized learning.
Inventories	k. Inventories Inventories, consisting principally of program materials, textbooks and supplies, are stated at the lower of cost, determined on a first-in, first-out basis, or market. The cost of inventory is reflected as a component of educational services and facilities expense as the items are used or sold.
Property and Equipment	l. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation and amortization are recognized using the straight-line method over the estimated useful lives of the related assets for financial reporting purposes and an accelerated method for income tax reporting purposes. Leasehold improvements are amortized on a straight-line basis over the shorter of the life of the lease or the useful life. Maintenance, repairs, minor renewals and betterments are expensed as incurred, and major improvements, which extend the useful life of the asset, are capitalized.
Goodwill and Intangible Assets	m. Goodwill and Intangible Assets Goodwill represents the excess of cost over fair market value of identifiable net assets acquired through business purchases. In accordance with FASB ASC Topic 350 – Intangibles-Goodwill and Other In performing our annual review of goodwill balances for impairment, we estimate the fair value of each of our reporting units based on projected future operating results and cash flows, market assumptions and/or comparative market multiple methods. Determining fair value requires significant estimates and assumptions based on an evaluation of a number of factors, such as marketplace participants, relative market share, new student interest, student retention, future expansion or contraction expectations, amount and timing of future cash flows and the discount rate applied to the cash flows. Projected future operating results and cash flows used for valuation purposes do reflect improvements relative to recent historical periods with respect to, among other things, modest revenue growth and operating margins. Although we believe our projected future operating results and cash flows and related estimates regarding fair values are based on reasonable assumptions, historically projected operating results and cash flows have not always been achieved. The failure of one of our reporting units to achieve projected operating results and cash flows in the near term or long term may reduce the estimated fair value of the reporting unit below its carrying value and result in the recognition of a goodwill impairment charge. Significant management judgment is necessary to evaluate the impact of operating and macroeconomic changes and to estimate future cash flows. Assumptions used in our impairment evaluations, such as forecasted growth rates and our cost of capital, are based on the best available market information and are consistent with our internal forecasts and operating plans. In addition to cash flow estimates, our valuations are sensitive to the rate used to discount cash flows and future growth assumptions. These assumptions could be adversely impacted by certain of the risks discussed in Item 1A, “Risk Factors,” in this Annual Report on Form 10-K. Intangible assets include indefinite lived assets. Indefinite-lived assets include our CTU trade name and accreditation rights, which are recorded at fair market value upon acquisition and subsequently reviewed on an annual basis for impairment. Accreditation rights represent the ability of our institutions to participate in Title IV Programs. See Note 8 “Goodwill and Other Intangible Assets” for further discussion.
Impairment of Long-Lived Assets	n. Impairment of Long-Lived Assets We review property and equipment and other long-lived assets for impairment on an annual basis or whenever adverse events or changes in circumstances indicate that the carrying amounts of such assets may not be recoverable. If such adverse events or changes in circumstances occur, we will recognize an impairment loss if the undiscounted future cash flows expected to be generated by the assets are less than the carrying value of the related assets. The impairment loss would reduce the carrying value of the assets to their estimated fair value. See Note 6 “Property and Equipment” for further discussion.
Contingencies	o. Contingencies During the ordinary course of business, we are subject to various claims and contingencies. In accordance with FASB ASC Topic 450 – Contingencies
Income Taxes	p. Income Taxes We are subject to the income tax laws of the U.S. and various state and local jurisdictions. These tax laws are complex and subject to interpretation. As a result, significant judgments and interpretations are required in determining our income tax provisions (benefits) and evaluating our uncertain tax positions. We account for income taxes in accordance with FASB ASC Topic 740 – Income Taxes In assessing the need for a valuation allowance and/or release of a valuation allowance, we consider both positive and negative evidence related to the likelihood of realization of the deferred tax assets. Topic 740 provides that important factors in determining whether a deferred tax asset will be realized are whether there has been sufficient taxable income in recent years and whether sufficient taxable income is expected in future years in order to utilize the deferred tax asset. In evaluating the realizability of deferred income tax assets, we consider, among other things, historical levels of taxable income along with possible sources of future taxable income, which include: the expected timing of the reversals of existing temporary reporting differences, the existence of taxable income in prior carryback year(s), the expected impact of tax planning strategies that may be implemented to prevent the potential loss of future income tax benefits, expected future taxable income and earnings history exclusive of the loss that created the future deductible amount, coupled with evidence indicating the loss is not a continuing condition. Changes in, among other things, income tax legislation, statutory income tax rates, or future taxable income levels could materially impact our valuation of income tax assets and liabilities and could cause our income tax provision to vary significantly among financial reporting periods. If, based on the weight of available evidence, it is more likely than not the deferred tax assets will not be realized, we record a valuation allowance, or release all or a portion of the valuation allowance if it is more likely than not the deferred tax assets are expected to be realized. The weight given to the positive and negative evidence is commensurate with the extent to which the evidence may be objectively verified. A high degree of judgment is required to determine if, and the extent to which, valuation allowances should be recorded against deferred tax assets. Topic 740 further clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in an income tax return. Topic 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
Deferred Rent Obligations	q. Deferred Rent Obligations Many of the real estate operating lease agreements to which we are party contain rent escalation clauses or lease incentives, such as rent abatements or tenant improvement allowances. Rent escalation clauses and lease incentives are taken into account in determining total rent expense to be recognized during the term of the lease, which begins on the date that we take control of the leased space. Renewal options are considered when evaluating the overall term of the lease. In accordance with FASB ASC Topic 840 – Leases We record tenant improvement allowances as a deferred rent obligation on our consolidated balance sheets and as a cash inflow from operating activities on our consolidated statements of cash flows. We record capital expenditures funded by tenant improvement allowances received as a leasehold improvement on our consolidated balance sheets and as an investing activity within our consolidated statements of cash flows.
Share-Based Compensation	r. Share-Based Compensation FASB ASC Topic 718 – Compensation-Stock Compensation Our share-based awards are measured at fair value and recognized over the requisite service or performance period. The fair value of each stock option is estimated on the date of grant using the Black-Scholes option pricing model, based on the market price of the underlying common stock, expected life, expected stock price volatility and expected risk-free interest rate. Expected volatility is computed using a combination of historical volatility for a period equal to the expected term; the risk-free interest rates are based on the US Treasury yield curve, with a remaining term approximately equal to the expected term used in the option pricing model. The fair value of each restricted stock unit award is estimated based on the market price of the underlying common stock on the date of the grant. We estimate forfeitures at the time of grant and revise our estimate in subsequent periods if actual forfeitures differ from those estimates. See Note 13 “Share-Based Compensation” for further discussion of our share-based compensation plans, the nature of share-based awards issued under the plans and our accounting for share-based awards.
Advertising Costs	s. Advertising Costs Advertising costs are expensed as incurred. Advertising costs for continuing operations, which are included in general and administrative expenses on our consolidated statements of (loss) income and comprehensive (loss) income, were $136.1 million, $154.9 million and $220.5 million, for the years ended December 31, 2017, 2016 and 2015, respectively.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Summary of Investments	Investments consist of the following as of December 31, 2017 and 2016 (dollars in thousands): December 31, 2017 Gross Unrealized Cost Gain (Loss) Fair Value Short-term investments (available for sale): Municipal bonds $ 830 $ - $ - $ 830 Non-governmental debt securities 125,485 7 (222 ) 125,270 Treasury and federal agencies 30,211 - (133 ) 30,078 Total short-term investments 156,526 7 (355 ) 156,178 Restricted short-term investments (available for sale): Non-governmental debt securities 5,070 - - 5,070 Total investments (available for sale) $ 161,596 $ 7 $ (355 ) $ 161,248 December 31, 2016 Gross Unrealized Cost Gain (Loss) Fair Value Short-term investments (available for sale): Municipal bonds $ 4,050 $ - $ - $ 4,050 Non-governmental debt securities 107,305 22 (113 ) 107,214 Treasury and federal agencies 36,480 10 (73 ) 36,417 Total short-term investments 147,835 32 (186 ) 147,681 Restricted short-term investments (available for sale): Non-governmental debt securities 8,597 - - 8,597 Total investments (available for sale) $ 156,432 $ 32 $ (186 ) $ 156,278
Schedule of Available-for-Sale Investments	A schedule of available-for-sale investments segregated by their original stated terms to maturity as of December 31, 2017 and 2016 are as follows (dollars in thousands): Less than one year One to five years Six to ten years Greater than ten years Total Original stated term to maturity of available-for-sale- investments as of December 31, 2017 $ 113,634 $ 46,586 $ - $ 1,028 $ 161,248 Original stated term to maturity of available-for-sale- investments as of December 31, 2016 $ 113,040 $ 39,459 $ 800 $ 2,979 $ 156,278
Investments Measured at Fair Value on Recurring Basis	Investments measured at fair value on a recurring basis subject to the disclosure requirements of FASB ASC Topic 820 – Fair Value Measurements As of December 31, 2017 Level 1 Level 2 Level 3 Total Municipal bonds $ - $ 830 $ - $ 830 Non-governmental debt securities 31,500 98,840 - 130,340 Treasury and federal agencies - 30,078 - 30,078 Totals $ 31,500 $ 129,748 $ - $ 161,248 As of December 31, 2016 Level 1 Level 2 Level 3 Total Municipal bonds $ - $ 4,050 $ - $ 4,050 Non-governmental debt securities 33,597 82,214 - 115,811 Treasury and federal agencies - 36,417 - 36,417 Totals $ 33,597 $ 122,681 $ - $ 156,278
Schedule of Maintenance Fee Payment to CCKF	We make periodic operating maintenance payments related to proprietary rights that we use in our intelli path TM Maintenance Fee Payments For the year ended December 31, 2017 $ 1,371 For the year ended December 31, 2016 $ 1,375 For the year ended December 31, 2015 $ 1,390

Student Receivables (Tables)

Student Receivables (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Changes in Current and Non-Current Receivables Allowance	Changes in our current and non-current receivables allowance for the years ended December 31, 2017, 2016 and 2015 were as follows (dollars in thousands): Balance, Beginning of Period Charges to Expense (1) Amounts Written-off Balance, End of Period For the year ended December 31, 2017 $ 23,142 $ 27,571 $ (28,179 ) $ 22,534 For the year ended December 31, 2016 $ 20,229 $ 32,049 $ (29,136 ) $ 23,142 For the year ended December 31, 2015 $ 19,097 $ 22,212 $ (21,080 ) $ 20,229 (1) Charges to expense include an offset for recoveries of amounts previously written off of $4.2 million, $6.2 million and $6.7 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Schedule of Cost Basis and Estimated Useful Lives of Property and Equipment	The cost basis and estimated useful lives of property and equipment as of December 31, 2017 and 2016 are as follows (dollars in thousands): December 31, 2017 2016 Life Leasehold improvements $ 90,486 $ 228,551 Shorter of Life of Lease or Useful Life Computer hardware and software 105,244 110,013 3 years Furniture, fixtures and equipment 40,464 59,639 5-10 years Culinary equipment and library materials (1) 1,522 14,499 10 years Building and improvements 8,578 8,656 15-35 years Vehicles 464 502 5 years Construction in progress 297 67 247,055 421,927 Less-accumulated depreciation (213,825 ) (381,415 ) Total property and equipment, net $ 33,230 $ 40,512 __________________ (1) As of December 31, 2017, culinary equipment cost basis was zero.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Schedule of Changes in Future Minimum Lease Obligations	Changes in our future minimum lease obligations for vacated space related to our continuing operations for the years ended December 31, 2017, 2016 and 2015 were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments Other (2) Balance, End of Period For the year ended December 31, 2017 $ 36,814 $ 14,838 $ (33,313 ) $ 2,424 $ 20,763 For the year ended December 31, 2016 $ 12,892 $ 32,351 $ (16,413 ) $ 7,984 $ 36,814 For the year ended December 31, 2015 $ 7,094 $ 20,552 $ (18,817 ) $ 4,063 $ 12,892 (1) Includes charges for newly vacated spaces and subsequent adjustments for accretion, revised estimates and variances between estimated and actual charges, net of any reversals for terminated lease obligations. (2) Includes existing prepaid rent and deferred rent liability balances for newly vacated spaces that offset the losses incurred in the period recorded.
Schedule of Future Minimum Lease Payments and Sublease Rental Income under Operating Leases for Continuing and Discontinued Operations	As of December 31, 2017, future minimum lease payments under operating leases for continuing and discontinued operations are as follows (dollars in thousands): Operating Leases Continuing Discontinued Operations Operations Total 2018 (1) $ 33,406 $ 5,837 $ 39,243 2019 24,375 787 25,162 2020 17,686 - 17,686 2021 10,746 - 10,746 2022 and thereafter 13,642 - 13,642 Total $ 99,855 $ 6,624 $ 106,479 __________________________ (1) Amounts include payments due associated with executed early terminations of real estate leases. As of December 31, 2017, future minimum sublease rental income under operating leases, which will decrease our future minimum lease payments presented above, for continuing and discontinued operations is as follows (dollars in thousands): Operating Subleases Continuing Discontinued Operations Operations Total 2018 $ 4,344 $ 1,584 $ 5,928 2019 3,797 343 4,140 2020 2,637 - 2,637 2021 784 - 784 2022 and thereafter - - - Total $ 11,562 $ 1,927 $ 13,489

Goodwill and Other Intangible31

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Cost Basis, Accumulated Amortization and Net Book Value of Other Intangible Assets	As of December 31, 2017 and 2016, the cost basis, accumulated amortization and net book value of other intangible assets are as follows (dollars in thousands): As of December 31, 2017 As of December 31, 2016 Non-amortizable intangible assets: Accreditation rights $ 1,000 $ 1,000 CTU trade name 6,900 6,900 Net book value, non-amortizable intangible assets: $ 7,900 $ 7,900 Amortizable intangible assets: LCB trade name $ 1,400 $ 1,400 LCB trade name, accumulated amortization (1,400 ) (800 ) Net book value, amortizable intangible assets: $ - $ 600

Restructuring Charges (Tables)

Restructuring Charges (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Accrual for Severance and Related Costs	The following table details the changes in our accrual for severance and related costs associated with all restructuring events during the years ended December 31, 2017, 2016 and 2015 (dollars in thousands): Balance, Beginning Period Severance and related charges (1) (2) Payments Non-cash adjustments (3) Balance, End of Period For the year ended December 31, 2017 $ 8,686 $ - $ (6,767 ) $ 251 $ 2,170 For the year ended December 31, 2016 $ 18,985 $ 507 $ (11,015 ) $ 209 $ 8,686 For the year ended December 31, 2015 $ 2,712 $ 24,085 $ (7,518 ) $ (294 ) $ 18,985 _________________________ (1) Includes charges related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure. (2) Severance charges will result in future cash payments through 2018. (3) Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.
Restructuring Charges by Segment	Severance and related expenses for the years ended December 31, 2017, 2016 and 2015 by reporting segment is as follows (dollars in thousands): For the Year Ended December 31, 2017 2016 2015 CTU $ - $ 18 $ 405 AIU - 66 673 Total University Group - 84 1,078 Corporate and Other - 388 4,631 Subtotal - 472 5,709 All Other Campuses - 35 18,376 Total $ - $ 507 $ 24,085

Credit Agreement (Tables)

Credit Agreement (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Credit Agreement	Selected details of our credit agreement as of and for the years ended December 31, 2017 and 2016 were as follows (dollars in thousands): As of December 31, 2017 2016 Credit Agreement: Credit facility remaining availability $ 89,930 $ 86,403 Outstanding letters of credit (1)(2) $ 5,070 $ 8,597 Availability of additional letters of credit (3) $ 54,930 $ 51,403 Weighted average daily revolving credit borrowings for the year ended $ - $ 19 Weighted average annual interest rate 0.00 % 1.93 % Commitment fee rate 0.25 % 0.25 % Letter of credit fee rate (4) 0.75 % 0.75 % (1) Represents letters of credit which are fully collateralized with $5.1 million and $8.6 million of restricted short-term investments as of December 31, 2017 and 2016, respectively. (2) As of December 31, 2017 and 2016, outstanding letters of credit not related to the Credit Agreement totaled $0.8 million and $1.4 million, respectively, which amount is fully collateralized with restricted cash, which is in addition to the $5.1 million and $8.6 million, respectively, referenced in this Note 10. (3) The letters of credit sublimit of $60.0 million under the Credit Agreement is part of, not in addition to, the $95.0 million aggregate commitments. (4) Certain outstanding letters of credit in the above table originating after October 31, 2014 carry a fee rate of 1.50%

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Provision for (Benefits from) Income Taxes from Continuing Operations	The provision for (benefit from) income taxes from continuing operations for the years ended December 31, 2017, 2016 and 2015 consists of the following (dollars in thousands): For the Year Ended December 31, 2017 2016 2015 Current provision (benefit) Federal $ - $ - $ (364 ) State and local 1,870 704 (2,279 ) Total current provision (benefit) 1,870 704 (2,643 ) Deferred provision (benefit) Federal 67,936 (16,247 ) (126,465 ) State and local (2,681 ) (1,007 ) (18,346 ) Total deferred provision (benefit) 65,255 (17,254 ) (144,811 ) Total provision for (benefit from) income taxes $ 67,125 $ (16,550 ) $ (147,454 )
Schedule of Reconciliation of the Statutory U.S. Federal Income Tax Rate to Effective Income Tax Rate for Continuing Operations	A reconciliation of the statutory U.S. federal income tax rate to our effective income tax rate for continuing operations for the years ended December 31, 2017, 2016 and 2015 is as follows: For the Year Ended December 31, 2017 2016 2015 Statutory U.S. federal income tax rate 35.0 % (35.0 ) % (35.0 ) % State and local income taxes 2.3 (3.4 ) (2.7 ) Stock-based compensation 3.2 - - Valuation allowance 0.3 0.5 0.6 Valuation allowance release - - (116.3 ) Federal audit settlement - (6.7 ) - State audit settlement (4.6 ) - - Federal income tax rate change 145.3 - - Worthless stock - (11.9 ) - Tax credits (0.7 ) (0.4 ) (0.2 ) Other 4.4 4.1 (2.5 ) Effective income tax rate 185.2 % (52.8 ) % (156.1 ) %
Schedule of Reconciliation of the Beginning and Ending Amount of Gross Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits as of December 31, 2017, 2016 and 2015 is as follows (dollars in thousands): 2017 2016 2015 Gross unrecognized tax benefits, beginning of the year $ 8,132 $ 7,737 $ 9,318 Additions for tax positions of prior years 24 263 19 Reductions for tax positions of prior years - - (20 ) Additions for tax positions related to the current year 1,625 1,247 864 Reductions due to settlements - - - Reductions due to lapse of applicable statute of limitations (1,217 ) (1,115 ) (2,444 ) Subtotal 8,564 8,132 7,737 Interest and penalties 1,909 2,008 1,986 Total gross unrecognized tax benefits, end of the year $ 10,473 $ 10,140 $ 9,723
Schedule of Components of Deferred Income Tax Assets and Liabilities for Continuing Operation	Components of deferred income tax assets and liabilities for continuing operations as of December 31, 2017 and 2016 are as follows (dollars in thousands): December 31, 2017 2016 Deferred income tax assets: Accrued occupancy $ 5,133 $ 12,973 Deferred rent obligations 1,746 6,232 Foreign tax credits 32,998 32,998 Valuation allowance foreign tax credits (32,998 ) (32,998 ) Compensation and employee benefits 8,520 15,349 Tax net operating loss carry forwards 71,911 74,315 Valuation allowance (14,561 ) (12,415 ) Allowance for doubtful accounts 2,943 4,773 Covenant not-to-compete 3 7 Accrued settlements and legal 2,065 13,231 Deferred compensation 890 1,223 Accrued restructuring and severance 394 2,561 Equity method for investments 394 669 General business tax credits 1,192 903 Illinois edge credits 2,960 4,335 Valuation allowance edge credits (2,960 ) (4,335 ) Depreciation and amortization 18,223 40,960 Other 491 797 Total deferred income tax assets 99,344 161,578 Deferred income tax liabilities: Other 1,260 3,306 Total deferred income tax liabilities 1,260 3,306 Net deferred income tax assets $ 98,084 $ 158,272

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Information with Respect to Outstanding and Exercisable Stock Options	The following table summarizes information with respect to all outstanding and exercisable stock options under all of our plans as of December 31, 2017: Options Outstanding Options Exercisable Range of Exercise Prices Number of Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Number Exercisable Weighted Average Exercise Price $ 2.65 $ 3.93 347,248 $ 3.29 6.28 347,248 $ 3.29 $ 4.07 $ 4.15 307,380 $ 4.14 7.65 153,690 $ 4.14 $ 4.49 $ 4.49 683,104 $ 4.49 8.18 170,776 $ 4.49 $ 5.00 $ 6.51 346,012 $ 6.00 6.92 282,094 $ 6.05 $ 7.22 $ 8.30 324,832 $ 8.07 8.56 59,126 $ 7.31 $ 8.63 $ 18.64 330,929 $ 14.26 2.89 246,864 $ 15.74 $ 21.80 $ 22.13 298,556 $ 22.02 2.02 298,556 $ 22.02 $ 26.15 $ 26.15 36,144 $ 26.15 1.15 36,144 $ 26.15 $ 29.02 $ 29.02 49,848 $ 29.02 1.85 49,848 $ 29.02 $ 30.67 $ 30.67 144,000 $ 30.67 2.05 144,000 $ 30.67 2,868,053 $ 9.86 6.03 1,788,346 $ 12.28
Schedule of Information with Respect to all Outstanding Restricted Stock and Restricted Stock Units	The following table summarizes information with respect to all outstanding restricted stock and restricted stock units to be settled in shares of stock under our plans during the years ended December 31, 2017, 2016 and 2015: Restricted Stock to be Settled in Shares of Stock Shares Weighted Average Grant-Date Fair Value Per Share Units Weighted Average Grant-Date Fair Value Per Unit Total Outstanding as of December 31, 2014 42,752 $ 21.63 556,140 $ 7.35 598,892 Granted - - 808,898 5.29 808,898 Vested (39,969 ) 21.62 (197,609 ) 7.94 (237,578 ) Forfeited (2,783 ) 21.80 (409,558 ) 6.33 (412,341 ) Outstanding as of December 31, 2015 - $ - 757,871 $ 5.55 757,871 Granted - - 1,555,828 4.58 1,555,828 Vested (1) - - (381,850 ) 5.98 (381,850 ) Forfeited - - (219,645 ) 5.06 (219,645 ) Outstanding as of December 31, 2016 - $ - 1,712,204 $ 4.63 1,712,204 Granted - - 289,392 8.49 289,392 Vested (1) - - (422,284 ) 4.64 (422,284 ) Forfeited - - (125,489 ) 5.56 (125,489 ) Outstanding as of December 31, 2017 - $ - 1,453,823 $ 5.32 1,453,823 (1) The total vested awards include 6.3 thousand and 9.2 thousand of vested restricted stock units settled in cash for the years ended December 31, 2017 and 2016, respectively. These awards granted in 2015 for retention purposes are subject to accelerated vesting and cash settlement in the event of an involuntary not-for-cause termination of employment by the Company.
Schedule of Deferred Stock Units to be Settled in Shares	The following table summarizes information with respect to all deferred stock units during the years ended December 31, 2017, 2016 and 2015: Deferred Stock Units to be Settled in Shares Weighted Average Grant-Date Fair Value Per Unit Outstanding as of December 31, 2014 116,952 $ 4.39 Granted 2,928 5.73 Vested (19,492 ) 4.39 Forfeited (9,746 ) 4.39 Outstanding as of December 31, 2015 (1) 90,642 $ 4.43 Granted - - Vested (14,619 ) 4.39 Forfeited - - Outstanding as of December 31, 2016 (1) 76,023 $ 4.44 Granted - - Vested - - Forfeited - - Outstanding as of December 31, 2017 (1) 76,023 $ 4.44 (1) Includes vested but unreleased awards. These awards are included in total outstanding awards until they are released under the terms of the agreement.
Schedule of Restricted Stock Units to be Settled in Cash	The following table summarizes information with respect to all cash-settled restricted stock units for the years ended December 31, 2017, 2016 and 2015: Restricted Stock Units to be Settled in Cash Outstanding as of December 31, 2014 1,842,455 Granted 873,154 Vested (444,499 ) Forfeited (696,060 ) Outstanding as of December 31, 2015 1,575,050 Granted 461,428 Vested (610,680 ) Forfeited (233,720 ) Outstanding as of December 31, 2016 1,192,078 Granted - Vested (650,729 ) Forfeited (69,621 ) Outstanding as of December 31, 2017 471,728
Summary of Total Stock Based Compensation Expense	Stock-Based Compensation Expense. Total stock-based compensation expense for the years ended December 31, 201 7, 2016 and 2015 for all types of awards was as follows (dollars in thousands): December 31, Award Type 2017 2016 2015 (1) Stock options $ 1,585 $ 1,256 $ 761 Restricted stock or units settled in stock 3,366 1,960 2,532 Restricted stock units settled in cash 4,134 5,569 1,447 Total stock-based compensation expense $ 9,085 $ 8,785 $ 4,740 (1) Stock-based compensation expense for 2015 does not reflect $1.5 million of forfeitures related to our former Chief Executive Officer’s departure which was applied against the separation agreement payment of $2.5 million.
Schedule of Fair Value of Stock Option Award Granted Estimated on Date of Grant Using the Black-Scholes-Merton Option Pricing Model	The weighted average fair value per share of stock option awards granted during the years ended December 31, 2017, 2016 and 2015, and assumptions used to value stock options are as follows: For the Year Ended December 31, 2017 2016 2015 Dividend yield - - - Risk-free interest rate 1.9 % 1.3 % 1.6 % Weighted average volatility 64.2 % 70.4 % 73.2 % Expected life (in years) 5.2 4.8 5.1 Weighted average grant date fair value per share of options granted $ 4.81 $ 2.75 $ 2.86
Employee Stock Option [Member]
Summary of Stock Option Activity	Stock option activity during the years ended December 31, 2017, 2016 and 2015 under all of our plans was as follows: Options Weighted Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic (in thousands) Outstanding as of December 31, 2014 3,781,964 $ 12.88 Granted 848,705 4.83 Exercised (303,035 ) 2.73 $ 620 Forfeited (1,278,150 ) 4.60 Cancelled (391,761 ) 20.87 Outstanding as of December 31, 2015 2,657,723 $ 14.27 Granted 915,122 4.81 Exercised (89,773 ) 4.17 $ 189 Forfeited (120,964 ) 5.11 Cancelled (276,220 ) 24.69 Outstanding as of December 31, 2016 3,085,888 $ 11.18 Granted 365,709 8.67 Exercised (288,618 ) 8.18 $ 250 Forfeited (75,426 ) 6.97 Cancelled (219,500 ) 29.67 Outstanding as of December 31, 2017 2,868,053 $ 9.86 6.03 years $ 14,341 Exercisable as of December 31, 2017 1,788,346 $ 12.28 4.63 years $ 7,622

Weighted Average Common Shares

Weighted Average Common Shares (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Summary of Weighted Average Numbers of Common Shares Used to Compute Basic and Diluted Net (Loss) Income Per Share	The weighted average number of common shares used to compute basic and diluted net (loss) income per share for the years ended December 31, 2017, 2016 and 2015 were as follows: For the Year Ended December 31, 2017 (1) 2016 (1) 2015 Basic common shares outstanding 68,949 68,373 67,860 Common stock equivalents - - 468 Diluted common shares outstanding 68,949 68,373 68,328 _________________ (1) Earnings per Share

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Summary Financial Information by Reporting Segment	Summary financial information by reporting segment is as follows (dollars in thousands): Revenue Operating Income (Loss) Depreciation and Amortization Capital Expenditures Total Assets For the Year Ended December 31, 2017 (1) CTU $ 371,325 $ 109,202 $ 2,047 $ 74 $ 72,988 AIU 198,251 8,401 1,752 79 51,832 Total University Group 569,576 117,603 3,799 153 124,820 Corporate and Other - (22,067 ) 6,527 6,179 291,211 Subtotal 569,576 95,536 10,326 6,332 416,031 All Other Campuses (2) 26,859 (61,400 ) 3,664 - 29,098 Discontinued Operations 1,967 Total $ 596,435 $ 34,136 $ 13,990 $ 6,332 $ 447,096 For the Year Ended December 31, 2016 (1) CTU $ 369,319 $ 99,412 $ 2,157 $ 675 $ 76,143 AIU (3) 193,032 (29,598 ) 1,687 406 66,081 Total University Group 562,351 69,814 3,844 1,081 142,224 Corporate and Other - (25,097 ) 7,320 2,512 334,945 Subtotal 562,351 44,717 11,164 3,593 477,169 All Other Campuses (4) 142,041 (77,061 ) 11,583 536 76,179 Discontinued Operations 6,253 Total $ 704,392 $ (32,344 ) $ 22,747 $ 4,129 $ 559,601 For the Year Ended December 31, 2015 (1) CTU $ 348,215 $ 87,496 $ 2,281 $ 1,084 AIU 201,649 5,520 1,636 2,406 Total University Group 549,864 93,016 3,917 3,490 Corporate and Other 157 (27,267 ) 11,173 4,873 Subtotal 550,021 65,749 15,090 8,363 All Other Campuses (5) 297,252 (157,917 ) 9,848 3,332 Discontinued Operations Total $ 847,273 $ (92,168 ) $ 24,938 $ 11,695 (1) The statement of (loss) income and comprehensive (loss) income balances including revenue, operating income (loss), depreciation and amortization and capital expenditures are presented above on a continuing operations basis. Total assets are presented on a consolidated basis including continuing and discontinued operations. For the year ended December 31, 2017, segment results included: (2) All Other Campuses: $6.5 million charge related to a legal settlement and $14.8 million of charges related to remaining lease obligations of vacated space. For the year ended December 31, 2016, segment results included: ( 3 ) AIU: $32.0 million charge related to legal settlements. ( 4 ) All Other Campuses: $31.0 million of charges related to remaining lease obligations of vacated space. For the year ended December 31, 2015, segment results included: ( 5 ) All Other Campuses: $41.2 million related to long-lived asset impairment and an $18.8 million trade name impairment charge.

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2017
Discontinued Operations And Disposal Groups [Abstract]
Combined Summary Results of Operations for Discontinued Operations	Combined summary results of operations for our discontinued operations for the years ended December 31, 2017, 2016, and 2015 were as follows (dollars in thousands): For the Year Ended December 31, 2017 2016 2015 Total operating expenses $ 2,310 $ (6,586 ) $ 2,121 Loss before income tax $ (2,268 ) $ (6,586 ) $ (2,128 ) Benefit from income tax (1,246 ) (2,690 ) (997 ) Loss from discontinued operations, net of tax $ (1,022 ) $ (3,896 ) $ (1,131 )
Assets and Liabilities of Discontinued Operations on Consolidated Balance Sheets	Assets and liabilities of discontinued operations on our consolidated balance sheets as of December 31, 2017 and 2016 include the following (dollars in thousands): As of December 31, 2017 2016 Assets: Current assets: Receivables, net $ 382 $ 148 Total current assets 382 148 Non-current assets: Other assets, net - 483 Deferred income tax assets, net 1,585 5,622 Total assets of discontinued operations $ 1,967 $ 6,253 Liabilities: Current liabilities: Accounts payable and accrued expenses $ 185 $ 76 Remaining lease obligations 5,516 8,143 Total current liabilities 5,701 8,219 Non-current liabilities: Remaining lease obligations 785 6,331 Other - 91 Total liabilities of discontinued operations $ 6,486 $ 14,641
Changes in Future Remaining Lease Obligations Discontinued Operations	Changes in our future remaining lease obligations, which are reflected within current and non-current liabilities of discontinued operations on our consolidated balance sheets, for the years ended December 31, 2017, 2016 and 2015 were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments (2) Balance, End of Period For the year ended December 31, 2017 $ 14,474 $ 818 $ (8,991 ) $ 6,301 For the year ended December 31, 2016 $ 21,751 $ 4,090 $ (11,367 ) $ 14,474 For the year ended December 31, 2015 $ 37,616 $ (342 ) $ (15,523 ) $ 21,751 (1) Includes subsequent adjustments for accretion, revised estimates, and variances between estimated and actual charges, net of any reversals for terminated lease obligations. (2) See Note 7 “Leases” for the future minimum lease payments under operating leases for discontinued operations as of December 31, 2017.

Quarterly Financial Summary (39

Quarterly Financial Summary (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Summary	Summary financial information by quarter is as follows (dollars in thousands, except per share data): Quarter Total 2017 First Second Third Fourth (2) Year Revenue $ 162,109 $ 146,222 $ 144,986 $ 143,118 $ 596,435 Operating income 9,781 9,104 4,539 10,712 $ 34,136 Net income (loss) 5,177 4,286 3,022 (44,382 ) $ (31,897 ) Net income (loss) per share (1) Basic $ 0.08 $ 0.06 $ 0.04 $ (0.64 ) $ (0.46 ) Diluted $ 0.07 $ 0.06 $ 0.04 $ (0.64 ) $ (0.46 ) Quarter Total 2016 First Second Third Fourth (3) Year Revenue $ 198,886 $ 182,626 $ 167,625 $ 155,255 $ 704,392 Operating income (loss) 6,979 17,290 (706 ) (55,907 ) $ (32,344 ) Net income (loss) 3,011 11,839 (686 ) (32,876 ) $ (18,712 ) Net income (loss) per share (1) Basic and Diluted $ 0.04 $ 0.17 $ (0.01 ) $ (0.48 ) $ (0.27 ) (1) Basic and diluted earnings per share are calculated independently for each of the quarters presented. Accordingly, the sum of the quarterly earnings per share amounts may not agree with the annual earnings per share amount for the corresponding year. For the year ended December 31, 2017, quarterly results included: (2) Fourth quarter of 2017 net loss included $6.5 million for a legal settlement within the All Other Campuses segment. Fourth quarter 2017 also includes $52.7 million of tax expense related to the impact of the Tax Cuts and Jobs Act which was enacted in the fourth quarter of 2017. For the year ended December 31, 2016, quarterly results included: (3) Fourth quarter of 2016 net loss included $32.0 million of legal settlements for AIU, $0.9 million of asset impairment charges related to the All Other Campuses segment as well as $22.5 million of unused space charges, of which $4.2 million relates to discontinued operations with the remainder relating to our All Other Campuses segment.

Description of the Company - Ad

Description of the Company - Additional Information (Detail)	Dec. 31, 2017University
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of universities	2

Summary of Significant Accoun41

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)Segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Accounting Policies [Line Items]
Number of reporting segments | Segment	3
Securitization of letters of credit	$ 0.8	$ 1.4
Advertising costs	$ 136.1	$ 154.9	$ 220.5
CCKF [Member]
Accounting Policies [Line Items]
Percentage of investment in equity affiliate	30.70%
Non controlling interest	$ 3.2
Title IV Programs [Member]
Accounting Policies [Line Items]
Student fund portion in cash, and cash equivalents	$ 2.3
Maximum [Member]
Accounting Policies [Line Items]
Maturity period of cash equivalents including short-term investments	three months
Minimum [Member]
Accounting Policies [Line Items]
Number of days past due to write off student receivables	90 days
Student Loans [Member] | Maximum [Member] | Current Assets [Member]
Accounting Policies [Line Items]
Student receivables period	1 year
Student Loans [Member] | Maximum [Member] | Non Current Assets [Member]
Accounting Policies [Line Items]
Student receivables period	3 years
Student Loans [Member] | Minimum [Member] | Non Current Assets [Member]
Accounting Policies [Line Items]
Student receivables period	1 year
Cash Receipts [Member] | Credit Concentration Risk [Member]
Accounting Policies [Line Items]
Percentage of cash receipts from Title IV Program funding	78.00%	76.00%	77.00%

Recent Accounting Pronounceme42

Recent Accounting Pronouncements - Additional Information (Detail) - ASU 2016-09 [Member] $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Recognition of an excess tax benefit and deficiency	$ 1.1
Increase in annual effective tax rate due to recognition of an excess tax benefit and deficiency	3.20%

Financial Instruments - Summary

Financial Instruments - Summary of Investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	$ 161,596	$ 156,432
Total investments (available for sale), Gross Unrealized Gain	7	32
Total investments (available for sale), Gross Unrealized (Loss)	(355)	(186)
Total investments (available for sale), Fair value	161,248	156,278
Short-term Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	156,526	147,835
Total investments (available for sale), Gross Unrealized Gain	7	32
Total investments (available for sale), Gross Unrealized (Loss)	(355)	(186)
Total investments (available for sale), Fair value	156,178	147,681
Short-term Investments [Member] | Municipal Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	830	4,050
Total investments (available for sale), Fair value	830	4,050
Short-term Investments [Member] | Non-governmental Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	125,485	107,305
Total investments (available for sale), Gross Unrealized Gain	7	22
Total investments (available for sale), Gross Unrealized (Loss)	(222)	(113)
Total investments (available for sale), Fair value	125,270	107,214
Short-term Investments [Member] | Treasury and Federal Agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	30,211	36,480
Total investments (available for sale), Gross Unrealized Gain		10
Total investments (available for sale), Gross Unrealized (Loss)	(133)	(73)
Total investments (available for sale), Fair value	30,078	36,417
Restricted short-term investments [Member] | Non-governmental Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	5,070	8,597
Total investments (available for sale), Fair value	$ 5,070	$ 8,597

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial Instruments [Line Items]
Period cash equivalents and short-term investments have been in continuous unrealized loss position, years, maximum	1 year
CCKF [Member]
Financial Instruments [Line Items]
Non controlling interest	$ 3.2
Percentage of investment in equity affiliate	30.70%
Loss from investment in affiliate	$ (0.3)	$ (0.9)	$ (0.3)

Financial Instruments - Schedul

Financial Instruments - Schedule of Available-for-Sale Investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Amortized Cost And Fair Value Debt Securities [Abstract]
Original stated term to maturity of available-for-sale- investments, Less than one year	$ 113,634	$ 113,040
Original stated term to maturity of available-for-sale- investments, One to five years	46,586	39,459
Original stated term to maturity of available-for-sale- investments, Six to ten years		800
Original stated term to maturity of available-for-sale- investments, Greater than ten years	1,028	2,979
Original stated term to maturity of available-for-sale- investments, Total	$ 161,248	$ 156,278

Financial Instruments - Investm

Financial Instruments - Investments Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	$ 161,248	$ 156,278
Fair Value Measurements on Recurring Basis [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	161,248	156,278
Fair Value Measurements on Recurring Basis [Member] | Municipal Bonds [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	830	4,050
Fair Value Measurements on Recurring Basis [Member] | Non-governmental Debt Securities [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	130,340	115,811
Fair Value Measurements on Recurring Basis [Member] | Treasury and Federal Agencies [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	30,078	36,417
Fair Value Measurements on Recurring Basis [Member] | Level 1 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	31,500	33,597
Fair Value Measurements on Recurring Basis [Member] | Level 1 [Member] | Non-governmental Debt Securities [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	31,500	33,597
Fair Value Measurements on Recurring Basis [Member] | Level 2 [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	129,748	122,681
Fair Value Measurements on Recurring Basis [Member] | Level 2 [Member] | Municipal Bonds [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	830	4,050
Fair Value Measurements on Recurring Basis [Member] | Level 2 [Member] | Non-governmental Debt Securities [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	98,840	82,214
Fair Value Measurements on Recurring Basis [Member] | Level 2 [Member] | Treasury and Federal Agencies [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	$ 30,078	$ 36,417

Financial Instruments - Sched47

Financial Instruments - Schedule of Maintenance Fee Payment to CCKF (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transactions [Abstract]
Maintenance Fee Payments	$ 1,371	$ 1,375	$ 1,390

Student Receivables - Additiona

Student Receivables - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Student receivables, net of allowance for doubtful accounts and net of deferred tuition revenue	$ 2,548	$ 3,055
Minimum [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Student receivables write-off period, days past due	90 days

Student Receivables - Changes i

Student Receivables - Changes in Current and Non-Current Receivables Allowance (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Balance, Beginning of Period		$ 23,142	$ 20,229	$ 19,097
Charges to Expense	[1]	27,571	32,049	22,212
Amounts Written-off		(28,179)	(29,136)	(21,080)
Balance, End of Period		$ 22,534	$ 23,142	$ 20,229
[1]	Charges to expense include an offset for recoveries of amounts previously written off of $4.2 million, $6.2 million and $6.7 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Student Receivables - Changes50

Student Receivables - Changes in Current and Non-Current Receivables Allowance (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Recoveries of amounts previously written off	$ 4.2	$ 6.2	$ 6.7

Property and Equipment - Schedu

Property and Equipment - Schedule of Cost Basis and Estimated Useful Lives of Property and Equipment (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Leasehold improvements		$ 90,486	$ 228,551
Computer hardware and software		105,244	110,013
Furniture, fixtures and equipment		40,464	59,639
Culinary equipment and library materials	[1]	1,522	14,499
Building and improvements		8,578	8,656
Vehicles		464	502
Construction in progress		297	67
Property plant and equipment, Total		247,055	421,927
Less-accumulated depreciation		(213,825)	(381,415)
Total property and equipment, net		$ 33,230	$ 40,512
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)		Shorter of Life of Lease or Useful Life
Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)		3 years
Furniture, Fixtures and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)		5 years
Furniture, Fixtures and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)		10 years
Culinary Equipment and Library Materials [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)	[1]	10 years
Building and Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)		15 years
Building and Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)		35 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life (in years)		5 years
[1]	As of December 31, 2017, culinary equipment cost basis was zero.

Property and Equipment - Sche52

Property and Equipment - Schedule of Cost Basis and Estimated Useful Lives of Property and Equipment (Parenthetical) (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Property Plant And Equipment Useful Life And Values [Abstract]
Culinary equipment cost basis	$ 0

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Depreciation expense	$ 13,400,000	$ 21,900,000	$ 24,800,000
Asset impairment charges	$ 0	$ 1,200,000	$ 41,700,000

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Subject to or Available for Operating Lease [Line Items]
Operating leases expiration date	2,028
Operating leases obligation	$ 106,479
Continuing Operation [Member]
Property Subject to or Available for Operating Lease [Line Items]
Rent expense, including charges for vacated space, exclusive of related taxes	28,100	$ 70,400	$ 64,300
Operating leases obligation	99,855
All Other Campuses [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating leases obligation	$ 40,300
Minimum [Member]
Property Subject to or Available for Operating Lease [Line Items]
Lease term range, years	1 year
Number of renewal options for extended terms	1 year
Maximum [Member]
Property Subject to or Available for Operating Lease [Line Items]
Lease term range, years	10 years
Number of renewal options for extended terms	2 years

Leases - Schedule of Changes in

Leases - Schedule of Changes in Future Minimum Lease Obligations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Balance, Beginning of Period	$ 36,814	$ 12,892	$ 7,094
Charges Incurred	14,838	32,351	20,552
Net Cash Payments	(33,313)	(16,413)	(18,817)
Other	2,424	7,984	4,063
Balance, End of Period	$ 20,763	$ 36,814	$ 12,892

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments under Operating Leases for Continuing and Discontinued Operations (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Property Subject to or Available for Operating Lease [Line Items]
Operating Leases, 2018	$ 39,243	[1]
Operating Leases, 2019	25,162
Operating Leases, 2020	17,686
Operating Leases, 2021	10,746
Operating Leases, 2022 and thereafter	13,642
Operating Leases, Total	106,479
Continuing Operation [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating Leases, 2018	33,406	[1]
Operating Leases, 2019	24,375
Operating Leases, 2020	17,686
Operating Leases, 2021	10,746
Operating Leases, 2022 and thereafter	13,642
Operating Leases, Total	99,855
Discontinued Operations [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating Leases, 2018	5,837	[1]
Operating Leases, 2019	787
Operating Leases, Total	$ 6,624
[1]	Amounts include payments due associated with executed early terminations of real estate leases.

Leases - Schedule of Future M57

Leases - Schedule of Future Minimum Sublease Rental Income under Operating Leases for Continuing and Discontinued Operations (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Property Subject to or Available for Operating Lease [Line Items]
Operating Subleases, 2018	$ 5,928
Operating Subleases, 2019	4,140
Operating Subleases, 2020	2,637
Operating Subleases, 2021	784
Operating Subleases, Total	13,489
Continuing Operation [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating Subleases, 2018	4,344
Operating Subleases, 2019	3,797
Operating Subleases, 2020	2,637
Operating Subleases, 2021	784
Operating Subleases, Total	11,562
Discontinued Operations [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating Subleases, 2018	1,584
Operating Subleases, 2019	343
Operating Subleases, Total	$ 1,927

Goodwill and Other Intangible58

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Impairment Charges [Line Items]
Changes in the carrying amount of goodwill	$ 0	$ 0
Carrying values of goodwill	87,356,000	87,356,000
Amortization expense from continuing operations	$ 600,000	800,000	$ 100,000
Maximum [Member]
Impairment Charges [Line Items]
Estimated useful lives of intangible assets, in years	0 years
CTU [Member]
Impairment Charges [Line Items]
Carrying values of goodwill	$ 45,900,000	45,900,000
AIU [Member]
Impairment Charges [Line Items]
Carrying values of goodwill	$ 41,400,000	$ 41,400,000

Goodwill and Other Intangible59

Goodwill and Other Intangible Assets - Schedule of Cost Basis, Accumulated Amortization and Net Book Value of Other Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets Net Excluding Goodwill [Line Items]
Net book value, non-amortizable intangible assets	$ 7,900	$ 7,900
Amortizable intangible assets, accumulated amortization	(1,400)	(800)
Net book value, amortizable intangible assets		600
LCB Trade Name [Member]
Intangible Assets Net Excluding Goodwill [Line Items]
Amortizable intangible assets	1,400	1,400
Amortizable intangible assets, accumulated amortization	(1,400)	(800)
Accreditation Rights [Member]
Intangible Assets Net Excluding Goodwill [Line Items]
Net book value, non-amortizable intangible assets	1,000	1,000
CTU Trade Name [Member]
Intangible Assets Net Excluding Goodwill [Line Items]
Net book value, non-amortizable intangible assets	$ 6,900	$ 6,900

Restructuring Charges - Accrual

Restructuring Charges - Accrual for Severance and Related Costs (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring And Related Activities [Abstract]
Balance, Beginning of Period		$ 8,686	$ 18,985	$ 2,712
Severance and related charges	[1],[2]		507	24,085
Payments		(6,767)	(11,015)	(7,518)
Non-cash adjustments	[3]	251	209	(294)
Balance, End of Period		$ 2,170	$ 8,686	$ 18,985
[1]	Includes charges related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.
[2]	Severance charges will result in future cash payments through 2018.
[3]	Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.

Restructuring Charges - Restruc

Restructuring Charges - Restructuring Charges by Segment (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Restructuring And Related Cost [Line Items]
Severance and related expenses	[1],[2]	$ 507	$ 24,085
University Group [Member]
Restructuring And Related Cost [Line Items]
Severance and related expenses		84	1,078
Corporate and Other [Member]
Restructuring And Related Cost [Line Items]
Severance and related expenses		388	4,631
Subtotal [Member]
Restructuring And Related Cost [Line Items]
Severance and related expenses		472	5,709
All Other Campuses [Member]
Restructuring And Related Cost [Line Items]
Severance and related expenses		35	18,376
CTU [Member] | University Group [Member]
Restructuring And Related Cost [Line Items]
Severance and related expenses		18	405
AIU [Member] | University Group [Member]
Restructuring And Related Cost [Line Items]
Severance and related expenses		$ 66	$ 673
[1]	Includes charges related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.
[2]	Severance charges will result in future cash payments through 2018.

Restructuring Charges - Additio

Restructuring Charges - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended	36 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost And Reserve [Line Items]
Accrual for severance and related charges	$ 2.1	$ 2.1	$ 7.3
Long term amount			$ 1.4
Accrued retention bonuses	$ 0.5	0.5
Lease expiration teach out campuses	2,022
Gross remaining lease obligations	$ 3	3
Charges related to remaining obligations for continuing operations		67.7
Maximum [Member]
Restructuring Cost And Reserve [Line Items]
Long term amount	$ 0.1	$ 0.1

Credit Agreement - Additional I

Credit Agreement - Additional Information (Detail) - Credit Agreement [Member] - Revolving Credit Facility [Member] - BMO Harris Bank N.A. (“BMO Harris”) [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 11, 2015
Line Of Credit Facility [Line Items]
Revolving credit facility		$ 95,000,000
Revolving credit facility maturity date	Dec. 31, 2018
Number of days for pre-payment notice	3 days
Number of days for termination notice	5 days
Minimum cash under covenant term	$ 110,000,000
Cash collateral percentage	100.00%
Credit facility borrowings	$ 0

Credit Agreement - Schedule of

Credit Agreement - Schedule of Credit Agreements (Detail) - Credit Agreement [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Credit Agreement:
Credit facility remaining availability		$ 89,930	$ 86,403
Outstanding letters of credit	[1],[2]	5,070	8,597
Availability of additional letters of credit	[3]	$ 54,930	51,403
Weighted average daily revolving credit borrowings for the year ended			$ 19
Weighted average annual interest rate		0.00%	1.93%
Commitment fee rate		0.25%	0.25%
Letter of credit fee rate	[4]	0.75%	0.75%
[1]	As of December 31, 2017 and 2016, outstanding letters of credit not related to the Credit Agreement totaled $0.8 million and $1.4 million, respectively, which amount is fully collateralized with restricted cash, which is in addition to the $5.1 million and $8.6 million, respectively, referenced in this Note 10.
[2]	Represents letters of credit which are fully collateralized with $5.1 million and $8.6 million of restricted short-term investments as of December 31, 2017 and 2016, respectively.
[3]	The letters of credit sublimit of $60.0 million under the Credit Agreement is part of, not in addition to, the $95.0 million aggregate commitments.
[4]	Certain outstanding letters of credit in the above table originating after October 31, 2014 carry a fee rate of 1.50%

Credit Agreement - Schedule o65

Credit Agreement - Schedule of Credit Agreements (Parenthetical) (Detail) - Credit Agreement [Member] - USD ($)		12 Months Ended		38 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017
Line Of Credit Facility [Line Items]
Outstanding letters of credit	[1],[2]	$ 5,070,000	$ 8,597,000	$ 5,070,000
Certain outstanding letters of credit carry fee rate originating after October 31, 2014	[3]	0.75%	0.75%
BMO Harris Bank N.A. (“BMO Harris”) [Member]
Line Of Credit Facility [Line Items]
Outstanding letters of credit		$ 800,000	$ 1,400,000	$ 800,000
Certain outstanding letters of credit carry fee rate originating after October 31, 2014				1.50%
BMO Harris Bank N.A. (“BMO Harris”) [Member] | Letter of Credit [Member]
Line Of Credit Facility [Line Items]
Letters of credit, sublimit and aggregate commitments		95,000,000	95,000,000	$ 95,000,000
BMO Harris Bank N.A. (“BMO Harris”) [Member] | Letter of Credit Sublimit [Member]
Line Of Credit Facility [Line Items]
Letters of credit, sublimit and aggregate commitments		$ 60,000,000	$ 60,000,000	$ 60,000,000
[1]	As of December 31, 2017 and 2016, outstanding letters of credit not related to the Credit Agreement totaled $0.8 million and $1.4 million, respectively, which amount is fully collateralized with restricted cash, which is in addition to the $5.1 million and $8.6 million, respectively, referenced in this Note 10.
[2]	Represents letters of credit which are fully collateralized with $5.1 million and $8.6 million of restricted short-term investments as of December 31, 2017 and 2016, respectively.
[3]	Certain outstanding letters of credit in the above table originating after October 31, 2014 carry a fee rate of 1.50%

Contingencies - Additional Info

Contingencies - Additional Information (Detail)	Feb. 02, 2018USD ($)Plaintiff	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jan. 21, 2016Member	Jan. 13, 2012Finding	Mar. 05, 2008Claim
Loss Contingencies [Line Items]
Accrual for legal fees and settlements		$ 8,700,000	$ 34,500,000
Estimated settlement reserve		2,800,000
Litigation settlement reserve		$ 3,750,000
Number of individuals WCI file motion to compel arbitration | Member				1,100
Number of OIG Findings | Finding					3
Subsequent Event [Member]
Loss Contingencies [Line Items]
Settlement agreement date	February 2, 2018
Loss Contingency Damages Sought Percentage Of Total Charge	44.00%
Number of plaintiffs | Plaintiff	1,169
Subsequent Event [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Accrual for legal fees and settlements	$ 2,800,000
Subsequent Event [Member] | Minimum [Member] | Attorney’s Fees and Costs [Member]
Loss Contingencies [Line Items]
Litigation settlement awarded amount	3,750,000
Subsequent Event [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Estimated settlement reserve	14,000,000
Subsequent Event [Member] | Maximum [Member] | Attorney’s Fees and Costs [Member]
Loss Contingencies [Line Items]
Litigation settlement awarded amount	$ 8,000,000
Surrett [Member]
Loss Contingencies [Line Items]
Number of alleged claims for equitable relief | Claim						2
False Claims Act [Member]
Loss Contingencies [Line Items]
Case dismissal date		Jan. 22, 2018
OIG Audit [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Estimated settlement reserve		$ 1,000,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax [Line Items]
Pretax income (loss) from continuing operations		$ 36,250,000	$ (31,366,000)	$ (94,438,000)
Statutory U.S. federal income tax rate		35.00%	35.00%	35.00%
Effective tax rate increased		145.30%
Increase in tax expense (benefit) due to revaluation		$ 52,700,000
Decrease in effective tax rate due to settlement of a state income tax audit, percentage		(4.60%)
Worthless stock deduction, tax benefit net			$ 3,700,000
Worthless stock			11.90%
Effective rate tax adjustment related to federal tax, amount			$ 2,100,000
Valuation allowance release				116.30%
Valuation allowance release, amount				$ 109,800,000
Decrease in effective tax rate due to settlement of a federal income tax audit, percentage			6.70%
Unrecognized tax benefits that would impact effective tax rate		$ 8,300,000	$ 6,600,000
Short-term reserves		1,400,000
Long-term reserves		7,200,000
Interest and penalties		$ 1,900,000	2,000,000
Unrecognized tax benefits, income tax penalties and interest benefit/expense recognized				$ (700,000)
Significant change in unrecognized tax benefits, nature of event description		Due to the expiration of various statutes of limitations
Gross unrecognized tax benefits change range, minimum		$ 0
Gross unrecognized tax benefits change range, maximum		2,000,000
Deferred tax asset, gross		441,000,000	486,200,000
Deferred tax liability, gross		5,300,000	8,900,000
Illinois edge gross credits available to offset future state income tax		3,700,000
Net deferred income tax assets		50,500,000
Domestic Country [Member]
Income Tax [Line Items]
Net operating loss carry forwards		215,500,000
Foreign Country [Member]
Income Tax [Line Items]
Foreign tax credits		33,000,000
State and Local Jurisdiction [Member]
Income Tax [Line Items]
Net operating loss carry forwards		456,700,000
Combined State [Member]
Income Tax [Line Items]
Net operating loss carry forwards		33,000,000
Separate State [Member]
Income Tax [Line Items]
Net operating loss carry forwards		208,100,000
Maximum [Member]
Income Tax [Line Items]
Unrecognized tax benefits, income tax penalties and interest benefit/expense recognized		$ 200,000	$ (100,000)
Maximum [Member] | Domestic Country [Member]
Income Tax [Line Items]
Net operating loss carry forwards, expiration year		2,037
Maximum [Member] | Foreign Country [Member]
Income Tax [Line Items]
Foreign tax credits, expiration year		2,023
Maximum [Member] | State and Local Jurisdiction [Member]
Income Tax [Line Items]
Net operating loss carry forwards, expiration year		2,037
Minimum [Member] | Domestic Country [Member]
Income Tax [Line Items]
Net operating loss carry forwards, expiration year		2,034
Minimum [Member] | Foreign Country [Member]
Income Tax [Line Items]
Foreign tax credits, expiration year		2,022
Minimum [Member] | State and Local Jurisdiction [Member]
Income Tax [Line Items]
Net operating loss carry forwards, expiration year		2,018
ASU 2016-09 [Member]
Income Tax [Line Items]
Recognition of an excess tax benefit and deficiency		$ 1,100,000
Increase in annual effective tax rate due to recognition of an excess tax benefit and deficiency		3.20%
Illinois [Member]
Income Tax [Line Items]
Increase in tax expense (benefit) due to revaluation		$ 1,700,000
Decrease in effective tax rate due to settlement of a state income tax audit, percentage		(4.60%)
Illinois [Member] | Maximum [Member]
Income Tax [Line Items]
Edge credits expiration year		2,019
Illinois [Member] | Minimum [Member]
Income Tax [Line Items]
Edge credits expiration year		2,018
Scenario Forecast [Member]
Income Tax [Line Items]
Statutory U.S. federal income tax rate	21.00%

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for (Benefits from) Income Taxes from Continuing Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Federal			$ (364)
State and local	$ 1,870	$ 704	(2,279)
Total current provision (benefit)	1,870	704	(2,643)
Federal	67,936	(16,247)	(126,465)
State and local	(2,681)	(1,007)	(18,346)
Total deferred provision (benefit)	65,255	(17,254)	(144,811)
Total provision for (benefit from) income taxes	$ 67,125	$ (16,550)	$ (147,454)

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Statutory U.S. Federal Income Tax Rate to Effective Income Tax Rate for Continuing Operations (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Statutory U.S. federal income tax rate	35.00%	35.00%	35.00%
State and local income taxes	2.30%	3.40%	2.70%
Stock-based compensation	3.20%
Valuation allowance	0.30%	(0.50%)	(0.60%)
Valuation allowance release			116.30%
Federal audit settlement		6.70%
State audit settlement	(4.60%)
Federal income tax rate change	145.30%
Worthless stock		11.90%
Tax credits	(0.70%)	(0.40%)	(0.20%)
Other	4.40%	(4.10%)	2.50%
Effective income tax rate	185.20%	52.80%	156.10%

Income Taxes - Schedule of Re70

Income Taxes - Schedule of Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Gross unrecognized tax benefits, beginning of the year	$ 8,132	$ 7,737	$ 9,318
Additions for tax positions of prior years	24	263	19
Reductions for tax positions of prior years			(20)
Additions for tax positions related to the current year	1,625	1,247	864
Reductions due to lapse of applicable statute of limitations	(1,217)	(1,115)	(2,444)
Subtotal	8,564	8,132	7,737
Interest and penalties	1,909	2,008	1,986
Total gross unrecognized tax benefits, end of the year	$ 10,473	$ 10,140	$ 9,723

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Deferred Income Tax Assets and Liabilities for Continuing Operations (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Accrued occupancy	$ 5,133	$ 12,973
Deferred rent obligations	1,746	6,232
Foreign tax credits	32,998	32,998
Valuation allowance foreign tax credits	(32,998)	(32,998)
Compensation and employee benefits	8,520	15,349
Tax net operating loss carry forwards	71,911	74,315
Valuation allowance	(14,561)	(12,415)
Allowance for doubtful accounts	2,943	4,773
Covenant not-to-compete	3	7
Accrued settlements and legal	2,065	13,231
Deferred compensation	890	1,223
Accrued restructuring and severance	394	2,561
Equity method for investments	394	669
General business tax credits	1,192	903
Illinois edge credits	2,960	4,335
Valuation allowance edge credits	(2,960)	(4,335)
Depreciation and amortization	18,223	40,960
Other	491	797
Total deferred income tax assets	99,344	161,578
Other	1,260	3,306
Total deferred income tax liabilities	1,260	3,306
Net deferred income tax assets	$ 98,084	$ 158,272

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares issuable upon exercise of outstanding options	2,868,053	3,085,888	2,657,723	3,781,964
Number of shares to reduce shares available to grant by upon vesting of restricted stock awards and units	1,453,823	1,712,204	757,871	598,892
Estimated pretax compensation expense	$ 5
Expiration period in years	4 years
Service period in years	4 years
Restricted stock units settled in cash exercisable in percentage	25.00%
Stock compensation and recognized liability	$ 4.1	$ 5.6	$ 1.4
Long-term incentive, cash-based awards	3 years
Performance unit award expenses	$ 5.3	$ 5.4	$ 2.1
Volatility assumptions for estimating the fair value of stock options, minimum	63.90%
Volatility assumptions for estimating the fair value of stock options, maximum	65.20%
Share-based Compensation Award, Tranche Two [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock awards settled in stock exercisable in percentage	33.33%
Share-based Compensation Award, Tranche Three [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock awards settled in stock exercisable in percentage	33.33%
Non-Employee Directors' Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expiration period in years	10 years
Employee stock options exercisable in percentage	100.00%
Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expiration period in years	10 years
Service period in years	4 years
Employee Stock Option [Member] | Share-based Compensation Award, Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock awards settled in stock exercisable in percentage	25.00%
Restricted Stock Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares to reduce shares available to grant by upon vesting of restricted stock awards and units				42,752
Service period in years	4 years
Restricted Stock Shares [Member] | Share-based Compensation Award, Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period in years	3 years
Restricted Stock Shares [Member] | Share-based Compensation Award, Tranche Two [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period in years	3 years
Restricted Stock Shares [Member] | Share-based Compensation Award, Tranche Three [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period in years	3 years
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares to reduce shares available to grant by upon vesting of restricted stock awards and units	1,453,823	1,712,204	757,871	556,140
Restricted Stock Units [Member] | Share-based Compensation Award, Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock awards settled in stock exercisable in percentage	20.00%
Restricted Stock Units [Member] | Share-based Compensation Award, Tranche Two [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock awards settled in stock exercisable in percentage	50.00%
Restricted Stock Units [Member] | Share-based Compensation Award, Tranche Three [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock awards settled in stock exercisable in percentage	30.00%
Deferred Stock Units to be Settled in Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period in years	3 years
2016 Incentive Compensation Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock subject to awards of stock options or stock appreciation rights payable in shares	1
Common stock subject to any other form of award	1.35
Common stock available for future share-based awards	4,000,000
Shares issuable upon exercise of outstanding options	500,000
Number of shares to reduce shares available to grant by upon vesting of restricted stock awards and units	400,000
2008 Incentive Compensation Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares issuable upon exercise of outstanding options	2,400,000
Number of shares to reduce shares available to grant by upon vesting of restricted stock awards and units	1,300,000
2008 Incentive Compensation Plan [Member] | Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period in years	2 years
Restricted stock units settled in cash exercisable in percentage	50.00%

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Beginning balance of Outstanding, Options	3,085,888	2,657,723	3,781,964
Granted, Options	365,709	915,122	848,705
Exercised, Options	(288,618)	(89,773)	(303,035)
Forfeited, Options	(75,426)	(120,964)	(1,278,150)
Cancelled, Options	(219,500)	(276,220)	(391,761)
Ending balance of Outstanding, Options	2,868,053	3,085,888	2,657,723
Exercisable, Options	1,788,346
Beginning balance of Outstanding, Weighted Average Exercise Price	$ 11.18	$ 14.27	$ 12.88
Granted, Weighted Average Exercise Price	8.67	4.81	4.83
Exercised, Weighted Average Exercise Price	8.18	4.17	2.73
Forfeited, Weighted Average Exercise Price	6.97	5.11	4.60
Cancelled, Weighted Average Exercise Price	29.67	24.69	20.87
Ending balance of Outstanding, Weighted Average Exercise Price	9.86	$ 11.18	$ 14.27
Exercisable, Weighted Average Exercise Price	$ 12.28
Outstanding, Weighted Average Remaining Contractual Term	6 years 10 days
Exercisable, Weighted Average Remaining Contractual Term	4 years 7 months 17 days
Exercised, Aggregate Intrinsic Value	$ 250	$ 189	$ 620
Outstanding, Aggregate Intrinsic Value	14,341
Exercisable, Aggregate Intrinsic Value	$ 7,622

Share-Based Compensation - Sche

Share-Based Compensation - Schedule of Information with Respect to Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options Outstanding	2,868,053	3,085,888	2,657,723	3,781,964
Options Outstanding, Weighted Average Exercise Price	$ 9.86	$ 11.18	$ 14.27	$ 12.88
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	6 years 10 days
Options Exercisable, Number Exercisable	1,788,346
Options Exercisable, Weighted Average Exercise Price	$ 12.28
Range of Exercise Prices $2.65 - $3.93 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	2.65
Range of Exercise Prices, Maximum	$ 3.93
Options Outstanding, Number of Options Outstanding	347,248
Options Outstanding, Weighted Average Exercise Price	$ 3.29
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	6 years 3 months 10 days
Options Exercisable, Number Exercisable	347,248
Options Exercisable, Weighted Average Exercise Price	$ 3.29
Range of Exercise Prices $4.07 - $4.15 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	4.07
Range of Exercise Prices, Maximum	$ 4.15
Options Outstanding, Number of Options Outstanding	307,380
Options Outstanding, Weighted Average Exercise Price	$ 4.14
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	7 years 7 months 24 days
Options Exercisable, Number Exercisable	153,690
Options Exercisable, Weighted Average Exercise Price	$ 4.14
Range of Exercise Prices $4.49 - $4.49 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	4.49
Range of Exercise Prices, Maximum	$ 4.49
Options Outstanding, Number of Options Outstanding	683,104
Options Outstanding, Weighted Average Exercise Price	$ 4.49
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	8 years 2 months 4 days
Options Exercisable, Number Exercisable	170,776
Options Exercisable, Weighted Average Exercise Price	$ 4.49
Range of Exercise Prices $5.00 - $6.51 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	5
Range of Exercise Prices, Maximum	$ 6.51
Options Outstanding, Number of Options Outstanding	346,012
Options Outstanding, Weighted Average Exercise Price	$ 6
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	6 years 11 months 1 day
Options Exercisable, Number Exercisable	282,094
Options Exercisable, Weighted Average Exercise Price	$ 6.05
Range of Exercise Prices $7.22 - $8.30 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	7.22
Range of Exercise Prices, Maximum	$ 8.30
Options Outstanding, Number of Options Outstanding	324,832
Options Outstanding, Weighted Average Exercise Price	$ 8.07
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	8 years 6 months 21 days
Options Exercisable, Number Exercisable	59,126
Options Exercisable, Weighted Average Exercise Price	$ 7.31
Range of Exercise Prices $8.63 - $18.64 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	8.63
Range of Exercise Prices, Maximum	$ 18.64
Options Outstanding, Number of Options Outstanding	330,929
Options Outstanding, Weighted Average Exercise Price	$ 14.26
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	2 years 10 months 20 days
Options Exercisable, Number Exercisable	246,864
Options Exercisable, Weighted Average Exercise Price	$ 15.74
Range of Exercise Prices $21.80 - $22.13 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	21.80
Range of Exercise Prices, Maximum	$ 22.13
Options Outstanding, Number of Options Outstanding	298,556
Options Outstanding, Weighted Average Exercise Price	$ 22.02
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	2 years 7 days
Options Exercisable, Number Exercisable	298,556
Options Exercisable, Weighted Average Exercise Price	$ 22.02
Range of Exercise Prices $26.15 - $26.15 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	26.15
Range of Exercise Prices, Maximum	$ 26.15
Options Outstanding, Number of Options Outstanding	36,144
Options Outstanding, Weighted Average Exercise Price	$ 26.15
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	1 year 1 month 24 days
Options Exercisable, Number Exercisable	36,144
Options Exercisable, Weighted Average Exercise Price	$ 26.15
Range of Exercise Prices $29.02 - $29.02 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	29.02
Range of Exercise Prices, Maximum	$ 29.02
Options Outstanding, Number of Options Outstanding	49,848
Options Outstanding, Weighted Average Exercise Price	$ 29.02
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	1 year 10 months 6 days
Options Exercisable, Number Exercisable	49,848
Options Exercisable, Weighted Average Exercise Price	$ 29.02
Range of Exercise Prices $30.67 - $30.67 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Minimum	30.67
Range of Exercise Prices, Maximum	$ 30.67
Options Outstanding, Number of Options Outstanding	144,000
Options Outstanding, Weighted Average Exercise Price	$ 30.67
Options Outstanding, Weighted Average Remaining Contractual Term (in Years)	2 years 18 days
Options Exercisable, Number Exercisable	144,000
Options Exercisable, Weighted Average Exercise Price	$ 30.67

Share-Based Compensation - Sc75

Share-Based Compensation - Schedule of Information with Respect to all Outstanding Restricted Stock and Restricted Stock Units (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance of Outstanding Shares	1,712,204		757,871		598,892
Granted, Shares	289,392		1,555,828		808,898
Vested, Shares	(422,284)	[1]	(381,850)	[1]	(237,578)
Forfeited, Shares	(125,489)		(219,645)		(412,341)
Ending balance of Outstanding Shares	1,453,823		1,712,204		757,871
Restricted Stock Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance of Outstanding Shares					42,752
Vested, Shares					(39,969)
Forfeited, Shares					(2,783)
Beginning balance of Outstanding, Weighted Average Grant-Date Fair Value Per Share					$ 21.63
Vested, Weighted Average Grant-Date Fair Value Per Share					21.62
Forfeited, Weighted Average Grant-Date Fair Value Per Share					$ 21.80
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance of Outstanding Shares	1,712,204		757,871		556,140
Granted, Shares	289,392		1,555,828		808,898
Vested, Shares	(422,284)	[1]	(381,850)	[1]	(197,609)
Forfeited, Shares	(125,489)		(219,645)		(409,558)
Ending balance of Outstanding Shares	1,453,823		1,712,204		757,871
Beginning balance of Outstanding, Weighted Average Grant-Date Fair Value Per Share	$ 4.63		$ 5.55		$ 7.35
Granted, Weighted Average Grant-Date Fair Value Per Share	8.49		4.58		5.29
Vested, Weighted Average Grant-Date Fair Value Per Share	4.64	[1]	5.98	[1]	7.94
Forfeited, Weighted Average Grant-Date Fair Value Per Share	5.56		5.06		6.33
Ending balance of Outstanding, Weighted Average Grant-Date Fair Value Per Share	$ 5.32		$ 4.63		$ 5.55
[1]	The total vested awards include 6.3 thousand and 9.2 thousand of vested restricted stock units settled in cash for the years ended December 31, 2017 and 2016, respectively. These awards granted in 2015 for retention purposes are subject to accelerated vesting and cash settlement in the event of an involuntary not-for-cause termination of employment by the Company.

Share-Based Compensation - Sc76

Share-Based Compensation - Schedule of Information with Respect to all Outstanding Restricted Stock and Restricted Stock Units (Parenthetical) (Detail) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested stock settled in cash	6,300	9,200

Share-Based Compensation - Sc77

Share-Based Compensation - Schedule of Deferred Stock Units to be Settled in Shares (Detail) - $ / shares		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Beginning balance of Outstanding, Deferred Stock Units to be Settled in Shares		76,023	[1]	90,642	[1]	116,952
Granted, Deferred Stock Units to be Settled in Shares		0		0		2,928
Vested, Deferred Stock Units to be Settled in Shares		0		(14,619)		(19,492)
Forfeited, Deferred Stock Units to be Settled in Shares		0		0		(9,746)
Ending balance of Outstanding, Deferred Stock Units to be Settled in Shares	[1]	76,023		76,023		90,642
Beginning balance of Outstanding, Weighted Average Grant-Date Fair Value Per Unit		$ 4.44	[1]	$ 4.43	[1]	$ 4.39
Granted, Weighted Average Grant-Date Fair Value Per Unit		0		0		5.73
Vested, Weighted Average Grant-Date Fair Value Per Unit		0		4.39		4.39
Forfeited, Weighted Average Grant-Date Fair Value Per Unit		0		0		4.39
Ending balance of Outstanding, Weighted Average Grant-Date Fair Value Per Unit	[1]	$ 4.44		$ 4.44		$ 4.43
[1]	Includes vested but unreleased awards. These awards are included in total outstanding awards until they are released under the terms of the agreement.

Share-Based Compensation - Sc78

Share-Based Compensation - Schedule of Restricted Stock Units to be Settled in Cash (Detail) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Beginning balance of Outstanding, Restricted Stock Units to be Settled in Cash	1,192,078	1,575,050	1,842,455
Restricted Stock Units to be Settled in Cash, Granted		461,428	873,154
Restricted Stock Units to be Settled in Cash, Vested	(650,729)	(610,680)	(444,499)
Restricted Stock Units to be Settled in Cash, Forfeited	(69,621)	(233,720)	(696,060)
Ending balance of Outstanding, Restricted Stock Units to be Settled in Cash	471,728	1,192,078	1,575,050

Share-Based Compensation - Su79

Share-Based Compensation - Summary of Total Stock Based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock based compensation expense	$ 9,085	$ 8,785	$ 4,740
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock based compensation expense	1,585	1,256	761
Restricted Stock or Units Settled in Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock based compensation expense	3,366	1,960	2,532
Restricted Stock Units Settled in Cash [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock based compensation expense	$ 4,134	$ 5,569	$ 1,447

Share-Based Compensation - Su80

Share-Based Compensation - Summary of Total Stock Based Compensation Expense (Parenthetical) (Detail) - Former Chief Executive Officer [Member] $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Forfeitures related stock-based compensation expense	$ 1.5
Separation agreement payment	$ 2.5

Share-Based Compensation - Sc81

Share-Based Compensation - Schedule of Fair Value of Stock Option Award Granted Estimated on Date of Grant Using the Black-Scholes-Merton Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk-free interest rate	1.90%	1.30%	1.60%
Weighted average volatility	64.20%	70.40%	73.20%
Expected life (in years)	5 years 2 months 12 days	4 years 9 months 18 days	5 years 1 month 6 days
Weighted average grant date fair value per share of options granted	$ 4.81	$ 2.75	$ 2.86

Weighted Average Common Share82

Weighted Average Common Shares - Summary of Weighted Average Numbers of Common Shares Used to Compute Basic and Diluted Net (Loss) Income Per Share (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	[1]	Dec. 31, 2016	[1]	Dec. 31, 2015
Earnings Per Share [Abstract]
Basic common shares outstanding	68,949		68,373		67,860
Common stock equivalents					468
Diluted common shares outstanding	68,949		68,373		68,328
[1]	Due to the fact that we reported a loss from continuing operations for the years ended December 31, 2017 and 2016, potential common stock equivalents were excluded from the diluted common shares outstanding calculation. Per FASB ASC Topic 260 – Earnings per Share, an entity that reports discontinued operations shall use income or loss from continuing operations as the benchmark for calculating diluted common shares outstanding, and as such, we have zero common stock equivalents since these shares would have an anti-dilutive effect on our net loss per share for the years ended December 31, 2017 and 2016.

Weighted Average Common Share83

Weighted Average Common Shares - Summary of Weighted Average Numbers of Common Shares Used to Compute Basic and Diluted Net (Loss) Income Per Share (Parenthetical) (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Anti-dilutive awards excluded from computations of diluted earnings per share	0	0

Weighted Average Common Share84

Weighted Average Common Shares - Additional Information (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive awards excluded from computations of diluted earnings per share	0	0
Employee Stock Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive awards excluded from computations of diluted earnings per share			2,400
Common Stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Weighted average number of shares issued	37	64	143

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Contribution Plan Disclosure [Line Items]
Percentage of amount vested to defined contribution retirement savings plan	100.00%
Expense for continuing and discontinued operations under employee benefit plan	$ 2,800,000	$ 2,900,000	$ 3,600,000
Percentage of fair market value of common stock	95.00%
Percentage of shares limited to an employee under employee stock purchase plan	10.00%
Maximum salary of employee allowed to purchase shares under employee stock purchase plan	$ 25,000
Common stock issued under employee stock purchase plan	3,300,000
0-2% Contribution [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage of amount contributed to defined contribution retirement savings plan	50.00%	50.00%	50.00%
2-4% Contribution [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage of amount contributed to defined contribution retirement savings plan	25.00%	25.00%	25.00%
Minimum number of hours worked	1000 hours
Employee Stock Purchase Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Authorized to grant the common stock under the employee stock purchase plan	4,000,000

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017SegmentCmp
Segment Reporting Information [Line Items]
Number of reporting segments | Segment	3
CTU [Member]
Segment Reporting Information [Line Items]
Students enrolled expressed as percentage of enrollment	63.00%
CTU [Member] | Fully Online [Member]
Segment Reporting Information [Line Items]
Percentage of enrollment	92.00%
AIU [Member]
Segment Reporting Information [Line Items]
Students enrolled expressed as percentage of enrollment	36.00%
AIU [Member] | Fully Online [Member]
Segment Reporting Information [Line Items]
Percentage of enrollment	94.00%
All Other Campuses [Member]
Segment Reporting Information [Line Items]
Number of campuses completed teach out activities | Cmp	7
All Other Campuses [Member] | Maximum [Member]
Segment Reporting Information [Line Items]
Students enrolled expressed as percentage of enrollment	1.00%

Segment Reporting - Summary Fin

Segment Reporting - Summary Financial Information by Reporting Segment (Detail) - USD ($) $ in Thousands		3 Months Ended										12 Months Ended
		Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016		Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenue		$ 143,118	[1]	$ 144,986	$ 146,222	$ 162,109	$ 155,255	[2]	$ 167,625	$ 182,626	$ 198,886	$ 596,435	[3]	$ 704,392	[3]	$ 847,273	[3]
Operating Income(Loss)		10,712	[1]	$ 4,539	$ 9,104	$ 9,781	(55,907)	[2]	$ (706)	$ 17,290	$ 6,979	34,136	[3]	(32,344)	[3]	(92,168)	[3]
Depreciation and amortization	[3]											13,990		22,747		24,938
Capital Expenditures	[3]											6,332		4,129		11,695
Total Assets	[3]	447,096					559,601					447,096		559,601
University Group [Member]
Segment Reporting Information [Line Items]
Revenue	[3]											569,576		562,351		549,864
Operating Income(Loss)	[3]											117,603		69,814		93,016
Depreciation and amortization	[3]											3,799		3,844		3,917
Capital Expenditures	[3]											153		1,081		3,490
Total Assets	[3]	124,820					142,224					124,820		142,224
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Revenue	[3]															157
Operating Income(Loss)	[3]											(22,067)		(25,097)		(27,267)
Depreciation and amortization	[3]											6,527		7,320		11,173
Capital Expenditures	[3]											6,179		2,512		4,873
Total Assets	[3]	291,211					334,945					291,211		334,945
Subtotal [Member]
Segment Reporting Information [Line Items]
Revenue	[3]											569,576		562,351		550,021
Operating Income(Loss)	[3]											95,536		44,717		65,749
Depreciation and amortization	[3]											10,326		11,164		15,090
Capital Expenditures	[3]											6,332		3,593		8,363
Total Assets	[3]	416,031					477,169					416,031		477,169
All Other Campuses [Member]
Segment Reporting Information [Line Items]
Revenue	[3]											26,859	[4]	142,041	[5]	297,252	[6]
Operating Income(Loss)	[3]											(61,400)	[4]	(77,061)	[5]	(157,917)	[6]
Depreciation and amortization	[3]											3,664	[4]	11,583	[5]	9,848	[6]
Capital Expenditures	[3]													536	[5]	3,332	[6]
Total Assets	[3]	29,098	[4]				76,179	[5]				29,098	[4]	76,179	[5]
CTU [Member] | University Group [Member]
Segment Reporting Information [Line Items]
Revenue	[3]											371,325		369,319		348,215
Operating Income(Loss)	[3]											109,202		99,412		87,496
Depreciation and amortization	[3]											2,047		2,157		2,281
Capital Expenditures	[3]											74		675		1,084
Total Assets	[3]	72,988					76,143					72,988		76,143
AIU [Member] | University Group [Member]
Segment Reporting Information [Line Items]
Revenue	[3]											198,251		193,032	[7]	201,649
Operating Income(Loss)	[3]											8,401		(29,598)	[7]	5,520
Depreciation and amortization	[3]											1,752		1,687	[7]	1,636
Capital Expenditures	[3]											79		406	[7]	$ 2,406
Total Assets	[3]	51,832					66,081	[7]				51,832		66,081	[7]
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Total Assets	[3]	$ 1,967					$ 6,253					$ 1,967		$ 6,253
[1]	Fourth quarter of 2017 net loss included $6.5 million for a legal settlement within the All Other Campuses segment. Fourth quarter 2017 also includes $52.7 million of tax expense related to the impact of the Tax Cuts and Jobs Act which was enacted in the fourth quarter of 2017.
[2]	Fourth quarter of 2016 net loss included $32.0 million of legal settlements for AIU, $0.9 million of asset impairment charges related to the All Other Campuses segment as well as $22.5 million of unused space charges, of which $4.2 million relates to discontinued operations with the remainder relating to our All Other Campuses segment.
[3]	The statement of (loss) income and comprehensive (loss) income balances including revenue, operating income (loss), depreciation and amortization and capital expenditures are presented above on a continuing operations basis. Total assets are presented on a consolidated basis including continuing and discontinued operations.
[4]	All Other Campuses: $6.5 million charge related to a legal settlement and $14.8 million of charges related to remaining lease obligations of vacated space.
[5]	All Other Campuses: $31.0 million of charges related to remaining lease obligations of vacated space.
[6]	All Other Campuses: $41.2 million related to long-lived asset impairment and an $18.8 million trade name impairment charge.
[7]	AIU: $32.0 million charge related to legal settlements.

Segment Reporting - Summary F88

Segment Reporting - Summary Financial Information by Reporting Segment (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Asset impairment charge				$ 1,164	$ 60,515
All Other Campuses [Member]
Segment Reporting Information [Line Items]
Asset impairment charge		$ 900			41,200
Trade name and asset impairment charges					$ 18,800
Legal settlements charge	$ 6,500		$ 6,500
Charge related to remaining lease obligations			$ 14,800	31,000
University Group [Member] | AIU [Member]
Segment Reporting Information [Line Items]
Legal settlements charge		$ 32,000		$ 32,000

Discontinued Operations - Combi

Discontinued Operations - Combined Summary Results of Operations for Discontinued Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations And Disposal Groups [Abstract]
Total operating expenses	$ 2,310	$ (6,586)	$ 2,121
Loss before income tax	(2,268)	(6,586)	(2,128)
Benefit from income tax	(1,246)	(2,690)	(997)
Loss from discontinued operations, net of tax	$ (1,022)	$ (3,896)	$ (1,131)

Discontinued Operations - Asset

Discontinued Operations - Assets and Liabilities of Discontinued Operations on Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disposal Group Including Discontinued Operation Balance Sheet Disclosures [Abstract]
Receivables, net	$ 382	$ 148
Total current assets	382	148
Other assets, net		483
Deferred income tax assets, net	1,585	5,622
Total assets of discontinued operations	1,967	6,253
Accounts payable and accrued expenses	185	76
Remaining lease obligations	5,516	8,143
Total current liabilities	5,701	8,219
Remaining lease obligations	785	6,331
Other		91
Total liabilities of discontinued operations	$ 6,486	$ 14,641

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
Discontinued Operations And Disposal Groups [Abstract]
Lease expiration year	2,019

Discontinued Operations - Chang

Discontinued Operations - Changes in Future Remaining Lease Obligations Discontinued Operations (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations And Disposal Groups [Abstract]
Balance, Beginning of Period		$ 14,474	$ 21,751	$ 37,616
Charges Incurred	[1]	818	4,090	(342)
Net Cash Payments	[2]	(8,991)	(11,367)	(15,523)
Balance, End of Period		$ 6,301	$ 14,474	$ 21,751
[1]	Includes subsequent adjustments for accretion, revised estimates, and variances between estimated and actual charges, net of any reversals for terminated lease obligations.
[2]	See Note 7 “Leases” for the future minimum lease payments under operating leases for discontinued operations as of December 31, 2017.

Quarterly Financial Summary (93

Quarterly Financial Summary (Unaudited) - Schedule of Quarterly Financial Summary (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended													12 Months Ended
		Dec. 31, 2017	[1]	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	[2]	Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Revenue		$ 143,118		$ 144,986	$ 146,222	$ 162,109	$ 155,255		$ 167,625		$ 182,626		$ 198,886		$ 596,435	[3]	$ 704,392	[3]	$ 847,273	[3]
Operating income (loss)		10,712		4,539	9,104	9,781	(55,907)		(706)		17,290		6,979		34,136	[3]	(32,344)	[3]	(92,168)	[3]
Net income (loss)		$ (44,382)		$ 3,022	$ 4,286	$ 5,177	$ (32,876)		$ (686)		$ 11,839		$ 3,011		$ (31,897)		$ (18,712)		$ 51,885
Net income (loss) per share Basic	[4]	$ (0.64)		$ 0.04	$ 0.06	$ 0.08									$ (0.46)
Net income (loss) per share Diluted	[4]	$ (0.64)		$ 0.04	$ 0.06	$ 0.07									(0.46)
Net income (loss) per share Basic and Diluted							$ (0.48)	[4]	$ (0.01)	[4]	$ 0.17	[4]	$ 0.04	[4]	$ (0.46)		$ (0.27)	[4]	$ 0.76
[1]	Fourth quarter of 2017 net loss included $6.5 million for a legal settlement within the All Other Campuses segment. Fourth quarter 2017 also includes $52.7 million of tax expense related to the impact of the Tax Cuts and Jobs Act which was enacted in the fourth quarter of 2017.
[2]	Fourth quarter of 2016 net loss included $32.0 million of legal settlements for AIU, $0.9 million of asset impairment charges related to the All Other Campuses segment as well as $22.5 million of unused space charges, of which $4.2 million relates to discontinued operations with the remainder relating to our All Other Campuses segment.
[3]	The statement of (loss) income and comprehensive (loss) income balances including revenue, operating income (loss), depreciation and amortization and capital expenditures are presented above on a continuing operations basis. Total assets are presented on a consolidated basis including continuing and discontinued operations.
[4]	Basic and diluted earnings per share are calculated independently for each of the quarters presented. Accordingly, the sum of the quarterly earnings per share amounts may not agree with the annual earnings per share amount for the corresponding year.

Quarterly Financial Summary (94

Quarterly Financial Summary (Unaudited) - Schedule of Quarterly Financial Summary (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Quarterly Financial Summary [Line Items]
Tax expense related to impact of enacted tax cuts and jobs act during period	$ 52,700
Asset impairment charges				$ 1,164	$ 60,515
Unused space charges		$ 22,500
Discontinued Operations Remainder Relating to All Other Campuses Segment [Member]
Schedule Of Quarterly Financial Summary [Line Items]
Unused space charges		4,200
All Other Campuses [Member]
Schedule Of Quarterly Financial Summary [Line Items]
Legal settlements charge	$ 6,500		$ 6,500
Asset impairment charges		900			$ 41,200
University Group [Member] | AIU [Member]
Schedule Of Quarterly Financial Summary [Line Items]
Legal settlements charge		$ 32,000		$ 32,000

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance for Deferred Tax Assets [Member]
Valuation And Qualifying Accounts Disclosure [Line Items]
Valuation allowance, Beginning balance	[1]	$ 49,748	$ 47,545	$ 150,384
Valuation allowance, Additions/Charges to Expense	[1]	2,146	4,219	(109,805)
Valuation allowance, Deductions/ Other	[1]	(1,375)	(2,016)	6,966
Valuation allowance, Ending balance	[1]	50,519	49,748	47,545
Valuation Allowance for Accounts Receivable [Member]
Valuation And Qualifying Accounts Disclosure [Line Items]
Valuation allowance, Beginning balance		23,142	20,229	19,097
Valuation allowance, Additions/Charges to Expense		27,571	32,049	22,212
Valuation allowance, Deductions/ Other		(28,179)	(29,136)	(21,080)
Valuation allowance, Ending balance		$ 22,534	$ 23,142	$ 20,229
[1]	Amounts include both continuing and discontinued operations gross deferred tax balances.