Perdoceo Education (PRDO) 10-Q 1 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Jul. 25, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Trading Symbol	CECO
Entity Registrant Name	CAREER EDUCATION CORP
Entity Central Index Key	1,046,568
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		69,723,488

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands		Jun. 30, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents, unrestricted		$ 33,175	$ 18,110
Restricted cash		789	789
Restricted short-term investments		4,570	5,070
Short-term investments		151,571	156,178
Total cash and cash equivalents, restricted cash and short-term investments		190,105	180,147
Student receivables, net of allowance for doubtful accounts of $22,098 and $20,533 as of June 30, 2018 and December 31, 2017, respectively		24,992	18,875
Receivables, other, net		1,948	1,163
Prepaid expenses		10,957	7,722
Inventories		914	1,112
Other current assets		1,607	1,319
Assets of discontinued operations		171	382
Total current assets		230,694	210,720
NON-CURRENT ASSETS:
Property and equipment, net of accumulated depreciation of $196,487 and $213,825 as of June 30, 2018 and December 31, 2017, respectively		30,829	33,230
Goodwill		87,356	87,356
Intangible assets, net of amortization of $1,400 as of both June 30, 2018 and December 31, 2017		7,900	7,900
Student receivables, net of allowance for doubtful accounts of $2,170 and $2,001 as of June 30, 2018 and December 31, 2017, respectively		2,334	2,548
Deferred income tax assets, net		91,443	98,084
Other assets		6,649	5,673
Assets of discontinued operations		1,585	1,585
TOTAL ASSETS	[1]	458,790	447,096
CURRENT LIABILITIES:
Accounts payable		11,297	8,515
Accrued expenses:
Payroll and related benefits		22,895	32,910
Advertising and marketing costs		9,945	9,245
Income taxes		1,762	2,185
Other		33,834	31,233
Deferred revenue		23,050	22,897
Liabilities of discontinued operations		3,125	5,701
Total current liabilities		105,908	112,686
NON-CURRENT LIABILITIES:
Deferred rent obligations		14,827	15,277
Other liabilities		15,138	22,143
Liabilities of discontinued operations			785
Total non-current liabilities		29,965	38,205
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; 85,115,123 and 84,279,533 shares issued, 69,723,487 and 69,117,803 shares outstanding as of June 30, 2018 and December 31, 2017, respectively		851	843
Additional paid-in capital		624,869	621,008
Accumulated other comprehensive loss		(356)	(164)
Accumulated deficit		(81,874)	(108,127)
Treasury stock, at cost; 15,391,636 and 15,161,730 shares as of June 30, 2018 and December 31, 2017, respectively		(220,573)	(217,355)
Total stockholders' equity		322,917	296,205
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 458,790	$ 447,096
[1]	Total assets do not include intercompany receivable or payable activity between schools and corporate and investments in subsidiaries.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Student receivables, allowance for doubtful accounts, current	$ 22,098	$ 20,533
Property and equipment, accumulated depreciation	196,487	213,825
Intangible assets, amortization	1,400	1,400
Student receivables, allowance for doubtful accounts, non-current	$ 2,170	$ 2,001
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	85,115,123	84,279,533
Common stock, shares outstanding	69,723,487	69,117,803
Treasury stock, Shares	15,391,636	15,161,730

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Income and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
REVENUE:
Total revenue		$ 142,036	$ 146,222	$ 290,101	$ 308,331
OPERATING EXPENSES:
Educational services and facilities		30,290	36,406	57,236	76,579
General and administrative		98,340	96,836	196,348	205,081
Depreciation and amortization		2,103	3,876	4,685	7,786
Total operating expenses		130,733	137,118	258,269	289,446
Operating income		11,303	9,104	31,832	18,885
OTHER INCOME:
Interest income		742	464	1,376	854
Interest expense		(106)	(113)	(215)	(226)
Miscellaneous (expense) income		(135)	253	193	293
Total other income		501	604	1,354	921
PRETAX INCOME		11,804	9,708	33,186	19,806
Provision for income taxes		2,940	5,045	6,438	9,546
INCOME FROM CONTINUING OPERATIONS		8,864	4,663	26,748	10,260
LOSS FROM DISCONTINUED OPERATIONS, net of tax		(113)	(377)	(495)	(797)
NET INCOME		8,751	4,286	26,253	9,463
OTHER COMPREHENSIVE (LOSS) INCOME, net of tax:
Foreign currency translation adjustments		(168)	222	(82)	263
Unrealized gain (loss) on investments		108	11	(110)	34
Total other comprehensive (loss) income		(60)	233	(192)	297
COMPREHENSIVE INCOME		$ 8,691	$ 4,519	$ 26,061	$ 9,760
NET INCOME (LOSS) PER SHARE - BASIC:
Income from continuing operations		$ 0.13	$ 0.07	$ 0.39	$ 0.15
Loss from discontinued operations			(0.01)	(0.01)	(0.01)
Net income per share		0.13	0.06	0.38	0.14
NET INCOME (LOSS) PER SHARE - DILUTED:
Income from continuing operations		0.12	0.07	0.38	0.14
Loss from discontinued operations			(0.01)	(0.01)	(0.01)
Net income per share		$ 0.12	$ 0.06	$ 0.37	$ 0.13
WEIGHTED AVERAGE SHARES OUTSTANDING:
Basic		69,668	69,025	69,443	68,803
Diluted		71,562	70,884	71,239	70,590
Tuition and Fees [Member]
REVENUE:
Total revenue		$ 141,344	$ 145,507	$ 288,854	$ 306,884
Other [Member]
REVENUE:
Total revenue	[1]	$ 692	$ 715	$ 1,247	$ 1,447
[1]	Other revenue primarily includes contract training revenue and bookstore and laptop sales.

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 26,253	$ 9,463
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization expense	4,685	7,786
Bad debt expense	13,679	15,112
Compensation expense related to share-based awards	2,698	2,326
Deferred income taxes	6,641	8,744
Changes in operating assets and liabilities	(39,202)	(77,677)
Net cash provided by (used in) operating activities	14,754	(34,246)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of available-for-sale investments	(101,043)	(145,088)
Sales of available-for-sale investments	106,139	169,480
Purchases of property and equipment	(2,737)	(2,146)
Net cash provided by investing activities	2,359	22,246
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of common stock	1,170	2,459
Payments of employee tax associated with stock compensation	(3,218)	(1,101)
Net cash (used in) provided by financing activities	(2,048)	1,358
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS:		33
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	15,065	(10,609)
CASH AND CASH EQUIVALENTS, beginning of the period	18,899	50,882
CASH AND CASH EQUIVALENTS, end of the period	$ 33,964	$ 40,273

Description of the Company

Description of the Company	6 Months Ended
	Jun. 30, 2018
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 our University Group locations and web links to these institutions can be found at www.careered.com. As used in this Quarterly Report on Form 10-Q, 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.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	2. BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, the financial statements do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments, including normal recurring accruals, considered necessary for a fair presentation have been included. Operating results for the quarter and year to date ended June 30, 2018 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2018. The unaudited condensed consolidated financial statements presented herein include the accounts of Career Education Corporation and our wholly-owned subsidiaries (collectively “CEC”). All intercompany transactions and balances have been eliminated. Our reporting segments are determined in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 280 – Segment Reporting During the second quarter of 2018, the Company completed the teach-out of three campuses: Briarcliffe Bethpage, Sanford-Brown Seattle and Sanford-Brown Online, which continue to be reported within the All Other Campuses segment as of June 30, 2018 in accordance with ASC Topic 360 – Property, Plant and Equipment Effective January 1, 2018, we have implemented FASB ASC Topic 606 – Revenue from Contracts with Customers

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2018
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Recent Accounting Pronouncements	3. RECENT ACCOUNTING PRONOUNCEMENTS Recent accounting guidance adopted in 2018 In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Non-Employee Share-Based Payment Accounting . This amendment in this ASU expanded the accounting scope to include share-based payments issued to non-employees for goods or services to substantially align with share-based payments issue to employees. For public entities, ASU 2018-07 is effective for annual reporting periods and interim periods beginning after December 15, 2018; early adoption is permitted. We have evaluated and early adopted this guidance effective 2018. The adoption did not significantly impact the presentation of our financial condition, results of operations and disclosures. In March 2018, the FASB issued ASU No. 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 . The amendments in this ASU 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 supersedes virtually all existing revenue recognition guidance under GAAP. 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. For all public business entities, ASU No. 2014-09 is effective for annual periods and interim periods beginning after December 15, 2017. We completed the assessment of our evaluation of the new standard on our accounting policies, processes and system requirements and adopted this guidance beginning 2018. We have adopted this guidance using the modified retrospective approach which applies to contracts that have remaining obligations as of January 1, 2018 and new contracts entered into subsequent to January 1, 2018. Under the modified retrospective approach, we do not restate comparative periods on our condensed consolidated financial statements. The adoption impacted the presentation of our financial condition and disclosures but did not impact our results of operations. See Note 5 “Revenue Recognition” for more information. Recent accounting guidance not yet adopted In February 2018, the FASB issued ASU No. 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . The amendments in this ASU provide financial statement preparers with an option to reclassify stranded tax effects within accumulated other comprehensive income (“AOCI”) to retained earnings in each period when the effect of the change in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act is recorded. For all entities, ASU 2018-02 is effective for annual periods and interim periods beginning after December 15, 2018; early adoption is permitted. We are currently evaluating this guidance and believe the adoption will not significantly impact the presentation of our financial condition, results of operations and disclosure. 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 of 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. Based on the current ASU, 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	6 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Financial Instruments	4. FINANCIAL INSTRUMENTS Investments consist of the following as of June 30, 2018 and December 31, 2017 (dollars in thousands): June 30, 2018 Gross Unrealized Cost Gain (Loss) Fair Value Short-term investments (available for sale): Non-governmental debt securities $ 128,511 $ 17 $ (336 ) $ 128,192 Treasury and federal agencies 23,518 1 (140 ) 23,379 Total short-term investments 152,029 18 (476 ) 151,571 Restricted short-term investments (available for sale): Non-governmental debt securities 4,570 - - 4,570 Total investments (available for sale) $ 156,599 $ 18 $ (476 ) $ 156,141 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 In the table above, unrealized holding gains (losses) as of June 30, 2018 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. Fair Value Measurements FASB ASC Topic 820 – Fair Value Measurements As of June 30, 2018, we held investments that are required to be measured at fair value on a recurring basis. These investments (available-for-sale) consist of 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 June 30, 2018 Level 1 Level 2 Level 3 Total Non-governmental debt securities $ 15,000 $ 117,762 $ - $ 132,762 Treasury and federal agencies - 23,379 - 23,379 Totals $ 15,000 $ 141,141 $ - $ 156,141 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 Equity Method Investment Our investment in an equity affiliate, which is recorded within other noncurrent assets on our condensed consolidated balance sheets, represents an international investment in a private company. As of June 30, 2018, our investment in an equity affiliate equated to a 30.7%, or $3.0 million, non-controlling interest in CCKF, a Dublin-based educational technology company providing intelligent systems to power the delivery of individualized and personalized learning. During the quarters ended June 30, 2018 and 2017, we recorded approximately $0.2 million of loss and $0.1 million of gain, respectively, and during the years to date ended June 30, 2018 and June 30, 2017, we recorded $0.1 million of loss for each of the respective periods, related to our proportionate investment in CCKF within miscellaneous (expense) income on our unaudited condensed consolidated statements of income and comprehensive income. We make periodic operating maintenance payments related to proprietary rights that we use in our intelli path ® Maintenance Fee Payments For the quarter ended June 30, 2018 $ 377 For the quarter ended June 30, 2017 $ 332 For the year to date ended June 30, 2018 $ 753 For the year to date ended June 30, 2017 $ 657 Credit Agreement During the fourth quarter of 2015, the Company; its wholly-owned subsidiary, CEC Educational Services, LLC (“CEC-ES”); 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 loans and letter of credit obligations under the Credit Agreement are required to be secured by 100% cash collateral. As of June 30, 2018 and December 31, 2017, there were no outstanding borrowings under the revolving credit facility.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2018
Revenue From Contract With Customer [Abstract]
Revenue Recognition	5 . Disaggregation of Revenue The following tables disaggregate our revenue by major source (dollars in thousands): For the Quarter Ended June 30, 2018 For the Year to Date Ended June 30, 2018 CTU AIU All Other Campuses Total CTU AIU All Other Campuses Total Tuition $ 89,291 $ 46,654 $ 160 $ 136,105 $ 180,025 $ 97,785 $ 491 $ 278,301 Technology fees 2,857 1,784 - 4,641 5,731 3,624 - 9,355 Other miscellaneous fees (1) 489 90 19 598 989 190 19 1,198 Total tuition and fees 92,637 48,528 179 141,344 186,745 101,599 510 288,854 Other revenue (2) 629 51 12 692 1,128 101 18 1,247 Total revenue $ 93,266 $ 48,579 $ 191 $ 142,036 $ 187,873 $ 101,700 $ 528 $ 290,101 For the Quarter Ended June 30, 2017 For the Year to Date Ended June 30, 2017 CTU AIU All Other Campuses Total CTU AIU All Other Campuses Total Tuition $ 87,355 $ 44,436 $ 8,697 $ 140,488 $ 177,560 $ 96,655 $ 22,406 $ 296,621 Technology fees 2,769 1,597 - 4,366 5,562 3,455 - 9,017 Other miscellaneous fees (1) 526 117 10 653 1,022 205 19 1,246 Total tuition and fees 90,650 46,150 8,707 145,507 184,144 100,315 22,425 306,884 Other revenue (2) 554 65 96 715 1,095 153 199 1,447 Total revenue $ 91,204 $ 46,215 $ 8,803 $ 146,222 $ 185,239 $ 100,468 $ 22,624 $ 308,331 __________________ (1) Other miscellaneous fees include graduation fees, laboratory fees and activity fees. (2) Other revenue primarily includes contract training revenue and bookstore and laptop sales. Performance Obligations 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. Our institutions bill students a single charge that covers tuition, fees and required program materials, such as textbooks and supplies, which we treat as a single performance obligation. Generally, we bill student tuition at the beginning of each academic term, and recognize the tuition as revenue on a straight-line basis over the academic term, which includes any applicable externship period. As part of a student’s course of instruction, certain fees, such as technology fees, graduation fees and laboratory fees, are billed to students. These fees are earned over the applicable term and are not considered separate performance obligations. Other revenue, which consists primarily of contract training revenue and bookstore sales, is billed and recognized as goods are delivered or services are performed. Contract training revenue results from individual training courses that are stand-alone courses and not part of a degree or certificate program. Bookstore sales are primarily initiated by the student and are not included in the enrollment agreement at the onset of a student’s entrance to the institution. These types of sales constitute a separate performance obligation from classroom instruction. 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 and are generally 10 – 11 weeks in length. Contract Assets Prior to the adoption of ASC Topic 606, we offset our student receivable balances with deferred revenue on a student by student basis. Deferred revenue was previously stated net of outstanding student receivables on a student-by-student basis as of the end of each reporting period. Upon adoption of ASC Topic 606, we determined that a portion of the student receivable balance which was previously offset with deferred revenue now meets the definition of student receivables and is not considered a contract asset and therefore is no longer offset with deferred revenue. The previously reported balances along with the adjustment and beginning January 1, 2018 balances are provided below (dollars in thousands). December 31, 2017 Impact of Modified Retrospective Adoption of ASC 606 January 1, 2018 Post ASC 606 Adoption Student receivables, net of allowance for doubtful accounts, current $ 18,875 $ 6,663 $ 25,538 Deferred revenue $ 22,897 $ 6,663 $ 29,560 For each term, the portion of tuition and fee payments received from students but not yet earned is recorded as deferred revenue and reported as a current liability on our condensed consolidated balance sheets, as we expect to earn these revenues within the next year. A contract asset is recorded for each student for the current term for which they are enrolled for the amount charged for the current term that has not yet been received as payment and to which we do not have the unconditional right to receive payment because the student has not reached the point in the student’s current academic term at which the amount billed is no longer refundable to the student. On a student by student basis, the contract asset is offset against the deferred revenue balance for the current term and the net deferred revenue balance is reflected within current liabilities on our condensed consolidated balance sheets. Due to the short-term nature of our academic terms, the contract asset balance which exists at the beginning of each quarter will no longer be a contract asset at the end of that quarter. The decrease in contract asset balances are a result of one of the following: it becomes a student receivable balance once a student reaches the point in a student’s academic term where the amount billed is no longer refundable to the student; a refund to withdrawn students for the portion entitled to be refunded under each institutions’ refund policy; or a student makes a change in the number of classes they are enrolled which may cause an adjustment to their previously billed amount. As of the end of each quarter, a new contract asset is determined on a student by student basis based on the most recently started term and a student’s progress within that term as compared to the date at which the student is no longer entitled to a refund under each institution’s refund policy. The amount of contract assets which are being offset with deferred revenue balances as of January 1, 2018 and June 30, 2018 were as follows (dollars in thousands): As of January 1, 2018 June 30, 2018 Gross deferred revenue $ 39,544 $ 37,260 Gross contract assets (9,984 ) (14,210 ) Deferred revenue, net $ 29,560 $ 23,050 Deferred Revenue Changes in our deferred revenue balances for the quarter and year to date ended June 30, 2018 were as follows (dollars in thousands): For the Quarter Ended June 30, 2018 CTU AIU All Other Campuses Total Gross deferred revenue, April 1, 2018 $ 24,025 $ 21,415 $ 142 $ 45,582 Revenue earned from balances existing as of April 1, 2018 (22,347 ) (18,420 ) (142 ) (40,909 ) Billings during period (1) 92,201 40,457 99 132,757 Revenue earned for new billings during the period (70,290 ) (30,108 ) (37 ) (100,435 ) Other adjustments 165 92 8 265 Gross deferred revenue, June 30, 2018 $ 23,754 $ 13,436 $ 70 $ 37,260 For the Year to Date Ended June 30, 2018 CTU AIU All Other Campuses Total Gross deferred revenue, January 1, 2018 $ 23,933 $ 15,507 $ 104 $ 39,544 Revenue earned from balances existing as of January 1, 2018 (22,210 ) (14,310 ) (104 ) (36,624 ) Billings during period (1) 186,097 99,392 495 285,984 Revenue earned for new billings during the period (164,535 ) (87,289 ) (406 ) (252,230 ) Other adjustments 469 136 (19 ) 586 Gross deferred revenue, June 30, 2018 $ 23,754 $ 13,436 $ 70 $ 37,260 ______________ (1) Billings during period includes adjustments for prior billings. Cash Receipts Our students finance costs through a variety of funding sources, including, among others, federal loan and grant programs, institutional payment plans, employer reimbursement, Veterans’ Administration and other military funding and grants, private and institutional scholarships and cash payments. Cash receipts from government related sources are typically received during the current academic term. We typically receive funds after the end of an academic term for students who receive employer reimbursements. Students who have not applied for any type of financial aid generally set up a payment plan with the institution and make payments on a monthly basis per the terms of the payment plan. 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 percent of the term attended and the amount of tuition and fees paid by the student as of their withdrawal date. In certain circumstances, we have recognized revenue for students who have withdrawn that we are not entitled to retain. We have estimated a reserve for these limited circumstances based on historical evidence in the amount of $1.0 million as of June 30, 2018. Students are typically entitled to a partial refund through approximately halfway of their term. Pursuant to each institution’s policy, once a student reaches the point in the term where no refund is given, the student would not have a refund due if withdrawing from the institution subsequent to that date. Management reassesses collectability when a student withdraws from the institution and has unpaid tuition charges for the current term which the institution is entitled to retain per the applicable refund policy. Such unpaid charges do not meet the threshold of reasonably collectible and are recognized as revenue in accordance with ASC Topic 606 when cash is received and the contract is terminated and neither party has further performance obligations. We have no remaining performance obligations for students who have withdrawn from our institutions, and once the refund calculation is performed and funds are returned to the student, if applicable under our refund policy, no further consideration is due back to the student. We recognized $0.3 million of revenue for each of the quarters ended June 30, 2018 and 2017 and $0.7 million and $0.8 million for the years to date ended June 30, 2018 and June 30, 2017, respectively, for payments received from withdrawn students. Significant Judgments We analyze revenue recognition on a portfolio approach under ASC Topic 606. Significant judgment is utilized in determining the appropriate portfolios to assess for meeting the criteria to recognize revenue under ASC Topic 606. We have determined that all of our students can be grouped into one portfolio. Based on our past experience, students at different campuses, in different programs or with different funding all behave similarly. Enrollment agreements all contain similar terms, refund policies are similar across all institutions and all students work with the campus to obtain some type of funding, for example, Title IV Program funds, Veterans Administration funds, military funding, employer reimbursement or self-pay. We have significant historical data for our students which allows us to analyze collectability. We do not expect that revenue earned for the portfolio is significantly different as compared to revenue that would be earned if we were to assess each student contract separately. Significant judgment is also required to assess collectability, particularly as it relates to students seeking funding under Title IV Programs. Because students are required to provide documentation, and in some cases extensive documentation, to the Department of Education to be eligible and approved for funding, the timeframe for this process can sometimes span between 90 to 120 days. We monitor the progress of students through the eligibility and approval process and assess collectability for the portfolio each reporting period to monitor that the collectability threshold is met. For the quarters and years to date ended June 30, 2018 and 2017, we received a majority of our institutions’ cash receipts for tuition payments from various government agencies as well as our corporate partnerships which represents a substantial portion of our consolidated revenues and are all low risk of collectability.

Student Receivables

Student Receivables	6 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Student Receivables	6. 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 at the end of the reporting period. Student receivables, net, are reflected on our condensed 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 condensed 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 students. 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 June 30, 2018 and December 31, 2017, the amount of non-current student receivables under these programs along with payment plans that are longer than 12 months in duration, net of allowance for doubtful accounts, was $2.3 million and $2.5 million, respectively. Student Receivables Valuation Allowance Changes in our current and non-current receivables allowance for the quarters and years to date ended June 30, 2018 and 2017 were as follows (dollars in thousands): Balance, Beginning of Period Charges to Expense (1) Amounts Written-off Balance, End of Period For the quarter ended June 30, 2018 $ 22,551 $ 6,730 $ (5,013 ) $ 24,268 For the quarter ended June 30, 2017 $ 24,153 $ 6,918 $ (6,497 ) $ 24,574 For the year to date ended June 30, 2018 $ 22,534 $ 13,743 $ (12,009 ) $ 24,268 For the year to date ended June 30, 2017 $ 23,142 $ 15,210 $ (13,778 ) $ 24,574 (1) Charges to expense include an offset for recoveries of amounts previously written off of $1.2 million for each of the quarters ended June 30, 2018 and 2017, and $2.5 million and $2.7 million for the years to date ended June 30, 2018 and 2017, respectively. Fair Value Measurements The carrying amount reported in our condensed 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.

Restructuring Charges

Restructuring Charges	6 Months Ended
	Jun. 30, 2018
Restructuring And Related Activities [Abstract]
Restructuring Charges	7. 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 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 June 30, 2018, with the remainder expected to cease operations by December 31, 2018. The following table details the changes in our accrual for severance and related costs associated with all restructuring events for our continuing operations during the quarters and years to date ended June 30, 2018 and 2017 (dollars in thousands): Balance, Beginning of Period Severance & Related Charges Payments Non-cash Adjustments (1) Balance, End of Period For the quarter ended June 30, 2018 $ 1,174 $ - $ (417 ) $ (36 ) $ 721 For the quarter ended June 30, 2017 $ 6,624 $ - $ (1,562 ) $ (93 ) $ 4,969 For the year to date ended June 30, 2018 $ 2,170 $ - $ (1,334 ) $ (115 ) $ 721 For the year to date ended June 30, 2017 $ 8,686 $ - $ (3,451 ) $ (266 ) $ 4,969 ( 1 ) 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. The current portion of the accrual for severance and related charges was $0.7 million and $2.1 million, respectively, as of June 30, 2018 and December 31, 2017, which is recorded within current accrued expenses – payroll and related benefits. In addition, as of June 30, 2018, we have an accrual of approximately $0.3 million related to retention bonuses that have been offered to certain employees. These amounts are recorded ratably over the period the employees are retained. 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 unaudited condensed consolidated statements of income and comprehensive 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 condensed consolidated balance sheets. Changes in our future minimum lease obligations for vacated space related to our continuing operations for the quarters and years to date ended June 30, 2018 and 2017 were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments Other (2) Balance, End of Period For the quarter ended June 30, 2018 $ 15,843 $ 5,165 $ (6,722 ) $ 41 $ 14,327 For the quarter ended June 30, 2017 $ 34,410 $ 749 $ (8,403 ) $ 353 $ 27,109 For the year to date ended June 30, 2018 $ 20,763 $ 5,597 $ (12,074 ) $ 41 $ 14,327 For the year to date ended June 30, 2017 $ 36,814 $ 5,206 $ (14,402 ) $ (509 ) $ 27,109 _____________ (1) (2) We do not expect to have any significant new charges for remaining lease obligations related to our campuses in teach-out. We have recorded approximately $73.3 million of charges related to remaining obligations for continuing operations since 2015.

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2018
Contingencies Disclosure [Abstract]
Contingencies	8. CONTINGENCIES An accrual for estimated legal fees and settlements of $13.8 million and $8.7 million at June 30, 2018 and December 31, 2017, respectively, is presented within current liabilities – other accrued expenses on our condensed 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. 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 completed, signed and returned 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. The Company makes no admission of liability pursuant to the terms of the settlement. The court preliminarily approved the settlement on February 8, 2018, and the final approval hearing was held on June 8, 2018. The Company’s liability pursuant to the settlement was dependent on how many settlement class members returned valid claim forms by June 8, 2018. The final amount based on valid returned claim forms has been determined to be approximately $11.1 million, of which $4.9 million was recorded during the second quarter of 2018. An initial payment of $3.0 million was made in June 2018 and accordingly, as of June 30, 2018, the Company has a remaining reserve of $8.1 million related to this matter. These amounts are expected to be paid during the third quarter of 2018. 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 agreed that the attorneys’ fees and costs awarded would be in the range of $3.75 to $8.0 million. On June 8, 2018, the Court awarded $4.9 million for attorneys’ fees and costs. Accordingly, as of June 30, 2018, the Company has a reserve of $4.9 million related to the attorneys’ fees and costs, of which $1.1 million was recorded during the second quarter of 2018. This amount is expected to be paid during the third quarter of 2018. 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 these individuals who may choose to pursue their claims separately on their own behalf is uncertain. Please see “ Oregon Arbitrations Oregon Arbitrations. As of July 25, 2018, 325 individual arbitration claims have been filed against WCI. These individual arbitrations allege that WCI made a variety of misrepresentations to the individual filing the arbitration, 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 institution is no longer in operation and closed in 2017. Because of the early stages of these arbitrations and the many questions of fact and law that have already arisen and that may arise in the future, the outcome of these proceedings is uncertain at this point. Based on information available to us at present, we cannot reasonably estimate a range of potential loss, if any, for these actions because of the inherent difficulty in assessing the appropriate measure of damages and the number of individuals who might be entitled to recover damages, if we were to be found liable. Accordingly, we have not recognized any liability associated with these actions. State AGs. 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. FTC. On August 20, 2015, the Company received a request for information pursuant to a Civil Investigative Demand (“CID”) 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, including a CID dated July 5, 2018 requesting specific information about telephone calls placed to prospective students from 2013 to the present, 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. ED. 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. Other . In addition to the legal proceedings and other matters described above, 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. 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 these additional matters, individually or in aggregate, will not have a material adverse impact on our financial position, cash flows or results of operations, these additional 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.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	9. INCOME TAXES The determination of the annual effective tax is based upon a number of significant estimates and judgments, including the estimated annual pretax income in each tax jurisdiction in which we operate and the ongoing development of tax planning strategies during the year. In addition, our provision for income taxes can be impacted by changes in tax rates or laws, the finalization of tax audits and reviews, as well as other factors that cannot be predicted with certainty. As such, there can be significant volatility in interim tax provisions. The following is a summary of our provision for income taxes and effective tax rate from continuing operations (dollars in thousands): For the Quarter Ended June 30, For the Year to Date Ended June 30, 2018 2017 2018 2017 Pretax income $ 11,804 $ 9,708 $ 33,186 $ 19,806 Provision for income taxes $ 2,940 $ 5,045 $ 6,438 $ 9,546 Effective rate 24.9 % 52.0 % 19.4 % 48.2 % As of December 31, 2017, a valuation allowance of $50.5 million was maintained with respect to our foreign tax credits, state net operating losses and Illinois edge credits. After considering both positive and negative evidence related to the realization of these deferred tax assets, we have determined that it is necessary to continue to record the valuation allowance against these credits and state net operating losses as of June 30, 2018. The effective tax rate for the quarter and year to date ended June 30, 2018 was primarily impacted by tax reserves and the tax effect of stock-based compensation. The effect of these discrete items decreased the effective tax rate for the quarter and year to date by 2.1% and 6.7%, respectively. The effective tax rate for the quarter and year to date ended June 30, 2018 also reflects the reduction in the U.S. corporate tax rate from 35% to 21% resulting from the enactment of the Tax Cuts and Jobs Act that became effective in January 2018. For the quarter and year to date ended June 30, 2017, the effective tax rate was primarily impacted by tax reserves and the tax effect of expenses that are not deductible for tax purposes. The effective tax rate for the quarter and year to date ended June 30, 2017 also includes $1.5 million and $1.2 million, respectively, of additional tax expense associated with stock-based compensation. The effect of this discrete item was to increase the quarterly and year to date effective tax rate by 15.6% and 5.9%, respectively. We estimate that it is reasonably possible that the gross liability for unrecognized tax benefits for a variety of uncertain tax positions will decrease by up to $1.8 million in the next twelve months as a result of the completion of various tax audits currently in process and the expiration of the statute of limitations in several jurisdictions. The income tax rate for the quarter and year to date ended June 30, 2018 does not take into account the possible reduction of the liability for unrecognized tax benefits. The impact of a reduction to the liability will be treated as a discrete item in the period the reduction occurs. We recognize interest and penalties related to unrecognized tax benefits in tax expense. As of June 30, 2018, we had accrued $1.7 million as an estimate for reasonably possible interest and accrued penalties. Our tax returns are routinely examined by federal, state and local tax authorities and these audits are at various stages of completion at any given time. The Internal Revenue Service has completed its examination of our U.S. income tax returns through our tax year ended December 31, 2014.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	10. 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 June 30, 2018, there were approximately 3.3 million shares of common stock available for future share-based awards under the 2016 Plan, which is net of (i) 0.8 million shares issuable upon exercise of outstanding options and (ii) 0.9 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 June 30, 2018. Additionally, as of June 30, 2018 under the previous Career Education Corporation 2008 Incentive Compensation Plan, there were approximately 2.0 million shares issuable upon exercise of outstanding options and 0.6 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 June 30, 2018, we estimate that compensation expense of approximately $8.0 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 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 year to date ended June 30, 2018 under all of our plans was as follows (options in thousands): Options Weighted Average Exercise Price Outstanding as of December 31, 2017 2,868 $ 9.86 Granted 337 14.10 Exercised (137 ) 7.32 Cancelled (225 ) 20.58 Outstanding as of June 30, 2018 2,843 $ 9.64 Exercisable as of June 30, 2018 1,789 $ 10.44 Restricted Stock Units to be Settled in Stock. Restricted stock units to be settled in shares of stock generally vest 25% per year over a four-year service period. Restricted stock units which are “performance-based” 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. The performance-based restricted stock units generally vest three years after the grant date or vest 20% after the first year, 50% after the second year and 30% after the third year. The following table summarizes information with respect to all outstanding restricted stock units to be settled in shares of stock under our plans during the year to date ended June 30, 2018 (units in thousands): Restricted Stock Units to be Settled in Shares of Stock Units Weighted Average Grant-Date Fair Value Per Unit Outstanding as of December 31, 2017 1,454 $ 5.32 Granted 530 13.81 Vested (687 ) 4.95 Forfeited (95 ) 6.89 Outstanding as of June 30, 2018 1,202 $ 9.15 Deferred Stock Units to be Settled in Stock. The following table summarizes information with respect to all deferred stock units during the year to date ended June 30, 2018 (units in thousands): Deferred Stock Units to be Settled in Shares Weighted Average Grant-Date Fair Value Per Unit Outstanding as of December 31, 2017 (1) 76 $ 4.44 Granted - - Vested - - Forfeited - - Outstanding as of June 30, 2018 (1) 76 $ 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 vest 25% per year over a four-year service period beginning on the date of grant. 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 unaudited condensed consolidated statements of income and comprehensive 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 during the year to date ended June 30, 2018 (units in thousands): Restricted Stock Units to be Settled in Cash Outstanding as of December 31, 2017 472 Granted - Vested (195 ) Forfeited (39 ) Outstanding as of June 30, 2018 238 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 quarters and years to date ended June 30, 2018 and 2017 for all types of awards was as follows (dollars in thousands): For the Quarter Ended June 30, For the Year to Date Ended June 30, Award Type 2018 2017 2018 2017 Stock options $ 483 $ 424 $ 907 $ 796 Restricted stock units settled in stock 711 787 1,783 1,520 Restricted stock units settled in cash 494 1,278 1,562 1,970 Total stock-based compensation expense $ 1,688 $ 2,489 $ 4,252 $ 4,286 Performance Unit Awards. Performance unit awards granted during 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, 2018 and 2019, respectively. These awards 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 unaudited condensed consolidated statements of income and comprehensive income in the current period. We recorded $1.6 million and $2.3 million of expense related to these awards for the years to date ended June 30, 2018 and June 30, 2017, respectively, with $0.9 million and $1.7 million of expense for the quarters ended June 30, 2018 and June 30, 2017, respectively.

Weighted Average Common Shares

Weighted Average Common Shares	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Weighted Average Common Shares	11. WEIGHTED AVERAGE COMMON SHARES Basic net income per share is calculated by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net 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 income per share for the quarters and years to date ended June 30, 2018 and 2017 were as follows: For the Quarter Ended June 30, For the Year to Date Ended June 30, 2018 2017 2018 2017 Basic common shares outstanding 69,668 69,025 69,443 68,803 Common stock equivalents 1,894 1,859 1,796 1,787 Diluted common shares outstanding 71,562 70,884 71,239 70,590 For the quarters and years to date ended June 30, 2018 and 2017, certain unexercised stock option awards are excluded from our computations 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 computations of diluted earnings per share were 0.9 million and 1.1 million shares for the quarters ended June 30, 2018 and 2017, respectively, and 0.8 million and 1.1 million shares for the years to date ended June 30, 2018 and 2017, respectively.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Segment Reporting	12. SEGMENT REPORTING Our segments are determined in accordance with FASB ASC Topic 280— Segment Reporting ♦ 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 June 30, 2018, students enrolled at CTU represented approximately 68% 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 June 30, 2018, students enrolled at AIU represented approximately 32% of our total enrollments. Approximately 93% 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 June 30, 2018 will complete their teach-outs during 2018. As of June 30, 2018, there were approximately ten students enrolled at these campuses. During the second quarter of 2018, we completed the teach-out of three non-LCB campuses. Summary financial information by reporting segment is as follows (dollars in thousands): For the Quarter Ended June 30, Revenue Operating Income (Loss) 2018 % of Total 2017 % of Total 2018 2017 CTU $ 93,266 65.7 % $ 91,204 62.4 % $ 27,116 $ 28,064 AIU 48,579 34.2 % 46,215 31.6 % (1,585 ) 1,075 Total University Group 141,845 99.9 % 137,419 94.0 % 25,531 29,139 Corporate and Other (1) - NM - NM (2,000 ) (5,847 ) Subtotal 141,845 99.9 % 137,419 94.0 % 23,531 23,292 All Other Campuses 191 0.1 % 8,803 6.0 % (12,228 ) (14,188 ) Total $ 142,036 100.0 % $ 146,222 100.0 % $ 11,303 $ 9,104 For the Year to Date Ended June 30, Revenue Operating Income (Loss) 2018 % of Total 2017 % of Total 2018 2017 CTU $ 187,873 64.8 % $ 185,239 60.1 % $ 54,301 $ 51,084 AIU 101,700 35.1 % 100,468 32.6 % 2,551 5,731 Total University Group 289,573 99.8 % 285,707 92.7 % 56,852 56,815 Corporate and Other (1) - NM - NM (6,542 ) (10,396 ) Subtotal 289,573 99.8 % 285,707 92.7 % 50,310 46,419 All Other Campuses 528 0.2 % 22,624 7.3 % (18,478 ) (27,534 ) Total $ 290,101 100.0 % $ 308,331 100.0 % $ 31,832 $ 18,885 Total Assets as of (2) June 30, 2018 December 31, 2017 CTU $ 76,332 $ 72,988 AIU 54,665 51,832 Total University Group 130,997 124,820 Corporate and Other 298,726 291,211 Subtotal 429,723 416,031 All Other Campuses 27,311 29,098 Discontinued Operations 1,756 1,967 Total $ 458,790 $ 447,096 (1) Corporate and Other benefitted from a recovery of $2.5 million for past claims recorded during the current quarter and year to date. (2) Total assets do not include intercompany receivable or payable activity between schools and corporate and investments in subsidiaries.

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2018
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	13. DISCONTINUED OPERATIONS As of June 30, 2018, 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 The summary of unaudited results of operations for our discontinued operations for the quarters and years to date ended June 30, 2018 and 2017 were as follows (dollars in thousands): For the Quarter Ended June 30, For the Year to Date Ended June 30, 2018 2017 2018 2017 Total operating expenses $ 147 $ 594 $ 645 $ 1,257 Loss before income tax $ (147 ) $ (594 ) $ (645 ) $ (1,257 ) Benefit from income tax (34 ) (217 ) (150 ) (460 ) Loss from discontinued operations, net of tax $ (113 ) $ (377 ) $ (495 ) $ (797 ) Assets and Liabilities of Discontinued Operations Assets and liabilities of discontinued operations on our condensed consolidated balance sheets as of June 30, 2018 and December 31, 2017 include the following (dollars in thousands): June 30, December 31, 2018 2017 Assets: Current assets: Receivables, net $ 171 $ 382 Total current assets 171 382 Non-current assets: Deferred income tax assets, net 1,585 1,585 Total assets of discontinued operations $ 1,756 $ 1,967 Liabilities: Current liabilities: Accounts payable and accrued expenses $ 16 $ 185 Remaining lease obligations 3,109 5,516 Total current liabilities 3,125 5,701 Non-current liabilities: Remaining lease obligations - 785 Total liabilities of discontinued operations $ 3,125 $ 6,486 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 condensed consolidated balance sheets, for the quarters and years to date ended June 30, 2018 and 2017, were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments Balance, End of Period For the quarter ended June 30, 2018 $ 4,188 $ (61 ) $ (1,018 ) $ 3,109 For the quarter ended June 30, 2017 $ 12,120 $ 153 $ (2,575 ) $ 9,698 For the year to date ended June 30, 2018 $ 6,301 $ 3 $ (3,195 ) $ 3,109 For the year to date ended June 30, 2017 $ 14,474 $ 518 $ (5,294 ) $ 9,698 (1) Includes subsequent adjustments for accretion, revised estimates and variances between estimated and actual charges, net of any reversals for terminated lease obligations.

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Summary of Investments	Investments consist of the following as of June 30, 2018 and December 31, 2017 (dollars in thousands): June 30, 2018 Gross Unrealized Cost Gain (Loss) Fair Value Short-term investments (available for sale): Non-governmental debt securities $ 128,511 $ 17 $ (336 ) $ 128,192 Treasury and federal agencies 23,518 1 (140 ) 23,379 Total short-term investments 152,029 18 (476 ) 151,571 Restricted short-term investments (available for sale): Non-governmental debt securities 4,570 - - 4,570 Total investments (available for sale) $ 156,599 $ 18 $ (476 ) $ 156,141 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
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 June 30, 2018 Level 1 Level 2 Level 3 Total Non-governmental debt securities $ 15,000 $ 117,762 $ - $ 132,762 Treasury and federal agencies - 23,379 - 23,379 Totals $ 15,000 $ 141,141 $ - $ 156,141 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
Schedule of Maintenance Fee Payment to CCKF	We make periodic operating maintenance payments related to proprietary rights that we use in our intelli path ® Maintenance Fee Payments For the quarter ended June 30, 2018 $ 377 For the quarter ended June 30, 2017 $ 332 For the year to date ended June 30, 2018 $ 753 For the year to date ended June 30, 2017 $ 657

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue From Contract With Customer [Abstract]
Summary of Disaggregation of Revenue by Major Source	The following tables disaggregate our revenue by major source (dollars in thousands): For the Quarter Ended June 30, 2018 For the Year to Date Ended June 30, 2018 CTU AIU All Other Campuses Total CTU AIU All Other Campuses Total Tuition $ 89,291 $ 46,654 $ 160 $ 136,105 $ 180,025 $ 97,785 $ 491 $ 278,301 Technology fees 2,857 1,784 - 4,641 5,731 3,624 - 9,355 Other miscellaneous fees (1) 489 90 19 598 989 190 19 1,198 Total tuition and fees 92,637 48,528 179 141,344 186,745 101,599 510 288,854 Other revenue (2) 629 51 12 692 1,128 101 18 1,247 Total revenue $ 93,266 $ 48,579 $ 191 $ 142,036 $ 187,873 $ 101,700 $ 528 $ 290,101 For the Quarter Ended June 30, 2017 For the Year to Date Ended June 30, 2017 CTU AIU All Other Campuses Total CTU AIU All Other Campuses Total Tuition $ 87,355 $ 44,436 $ 8,697 $ 140,488 $ 177,560 $ 96,655 $ 22,406 $ 296,621 Technology fees 2,769 1,597 - 4,366 5,562 3,455 - 9,017 Other miscellaneous fees (1) 526 117 10 653 1,022 205 19 1,246 Total tuition and fees 90,650 46,150 8,707 145,507 184,144 100,315 22,425 306,884 Other revenue (2) 554 65 96 715 1,095 153 199 1,447 Total revenue $ 91,204 $ 46,215 $ 8,803 $ 146,222 $ 185,239 $ 100,468 $ 22,624 $ 308,331 __________________ (1) Other miscellaneous fees include graduation fees, laboratory fees and activity fees. (2) Other revenue primarily includes contract training revenue and bookstore and laptop sales.
Schedule of Previously Reported Balances, Adjustment and Current Reported Balances	The previously reported balances along with the adjustment and beginning January 1, 2018 balances are provided below (dollars in thousands). December 31, 2017 Impact of Modified Retrospective Adoption of ASC 606 January 1, 2018 Post ASC 606 Adoption Student receivables, net of allowance for doubtful accounts, current $ 18,875 $ 6,663 $ 25,538 Deferred revenue $ 22,897 $ 6,663 $ 29,560
Summary of Contract Assets Offset with Deferred Revenue Balances	The amount of contract assets which are being offset with deferred revenue balances as of January 1, 2018 and June 30, 2018 were as follows (dollars in thousands): As of January 1, 2018 June 30, 2018 Gross deferred revenue $ 39,544 $ 37,260 Gross contract assets (9,984 ) (14,210 ) Deferred revenue, net $ 29,560 $ 23,050
Changes in Deferred Revenue Balances	Changes in our deferred revenue balances for the quarter and year to date ended June 30, 2018 were as follows (dollars in thousands): For the Quarter Ended June 30, 2018 CTU AIU All Other Campuses Total Gross deferred revenue, April 1, 2018 $ 24,025 $ 21,415 $ 142 $ 45,582 Revenue earned from balances existing as of April 1, 2018 (22,347 ) (18,420 ) (142 ) (40,909 ) Billings during period (1) 92,201 40,457 99 132,757 Revenue earned for new billings during the period (70,290 ) (30,108 ) (37 ) (100,435 ) Other adjustments 165 92 8 265 Gross deferred revenue, June 30, 2018 $ 23,754 $ 13,436 $ 70 $ 37,260 For the Year to Date Ended June 30, 2018 CTU AIU All Other Campuses Total Gross deferred revenue, January 1, 2018 $ 23,933 $ 15,507 $ 104 $ 39,544 Revenue earned from balances existing as of January 1, 2018 (22,210 ) (14,310 ) (104 ) (36,624 ) Billings during period (1) 186,097 99,392 495 285,984 Revenue earned for new billings during the period (164,535 ) (87,289 ) (406 ) (252,230 ) Other adjustments 469 136 (19 ) 586 Gross deferred revenue, June 30, 2018 $ 23,754 $ 13,436 $ 70 $ 37,260 ______________ (1) Billings during period includes adjustments for prior billings.

Student Receivables (Tables)

Student Receivables (Tables)	6 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Changes in Current and Non-Current Receivables Allowance	Changes in our current and non-current receivables allowance for the quarters and years to date ended June 30, 2018 and 2017 were as follows (dollars in thousands): Balance, Beginning of Period Charges to Expense (1) Amounts Written-off Balance, End of Period For the quarter ended June 30, 2018 $ 22,551 $ 6,730 $ (5,013 ) $ 24,268 For the quarter ended June 30, 2017 $ 24,153 $ 6,918 $ (6,497 ) $ 24,574 For the year to date ended June 30, 2018 $ 22,534 $ 13,743 $ (12,009 ) $ 24,268 For the year to date ended June 30, 2017 $ 23,142 $ 15,210 $ (13,778 ) $ 24,574 (1) Charges to expense include an offset for recoveries of amounts previously written off of $1.2 million for each of the quarters ended June 30, 2018 and 2017, and $2.5 million and $2.7 million for the years to date ended June 30, 2018 and 2017, respectively.

Restructuring Charges (Tables)

Restructuring Charges (Tables)	6 Months Ended
	Jun. 30, 2018
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 for our continuing operations during the quarters and years to date ended June 30, 2018 and 2017 (dollars in thousands): Balance, Beginning of Period Severance & Related Charges Payments Non-cash Adjustments (1) Balance, End of Period For the quarter ended June 30, 2018 $ 1,174 $ - $ (417 ) $ (36 ) $ 721 For the quarter ended June 30, 2017 $ 6,624 $ - $ (1,562 ) $ (93 ) $ 4,969 For the year to date ended June 30, 2018 $ 2,170 $ - $ (1,334 ) $ (115 ) $ 721 For the year to date ended June 30, 2017 $ 8,686 $ - $ (3,451 ) $ (266 ) $ 4,969 ( 1 ) 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.
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 quarters and years to date ended June 30, 2018 and 2017 were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments Other (2) Balance, End of Period For the quarter ended June 30, 2018 $ 15,843 $ 5,165 $ (6,722 ) $ 41 $ 14,327 For the quarter ended June 30, 2017 $ 34,410 $ 749 $ (8,403 ) $ 353 $ 27,109 For the year to date ended June 30, 2018 $ 20,763 $ 5,597 $ (12,074 ) $ 41 $ 14,327 For the year to date ended June 30, 2017 $ 36,814 $ 5,206 $ (14,402 ) $ (509 ) $ 27,109 _____________ (1) (2)

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Summary of Provision for Income Taxes and Effective Tax Rate from Continuing Operations	The following is a summary of our provision for income taxes and effective tax rate from continuing operations (dollars in thousands): For the Quarter Ended June 30, For the Year to Date Ended June 30, 2018 2017 2018 2017 Pretax income $ 11,804 $ 9,708 $ 33,186 $ 19,806 Provision for income taxes $ 2,940 $ 5,045 $ 6,438 $ 9,546 Effective rate 24.9 % 52.0 % 19.4 % 48.2 %

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2018
Schedule of Deferred Stock Units to be Settled in Shares	The following table summarizes information with respect to all deferred stock units during the year to date ended June 30, 2018 (units in thousands): Deferred Stock Units to be Settled in Shares Weighted Average Grant-Date Fair Value Per Unit Outstanding as of December 31, 2017 (1) 76 $ 4.44 Granted - - Vested - - Forfeited - - Outstanding as of June 30, 2018 (1) 76 $ 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 during the year to date ended June 30, 2018 (units in thousands): Restricted Stock Units to be Settled in Cash Outstanding as of December 31, 2017 472 Granted - Vested (195 ) Forfeited (39 ) Outstanding as of June 30, 2018 238
Summary of Total Stock Based Compensation Expense	Stock-Based Compensation Expense. Total stock-based compensation expense for the quarters and years to date ended June 30, 2018 and 2017 for all types of awards was as follows (dollars in thousands): For the Quarter Ended June 30, For the Year to Date Ended June 30, Award Type 2018 2017 2018 2017 Stock options $ 483 $ 424 $ 907 $ 796 Restricted stock units settled in stock 711 787 1,783 1,520 Restricted stock units settled in cash 494 1,278 1,562 1,970 Total stock-based compensation expense $ 1,688 $ 2,489 $ 4,252 $ 4,286
Restricted Stock Units [Member]
Schedule of Information with Respect to all Outstanding Restricted Stock	The following table summarizes information with respect to all outstanding restricted stock units to be settled in shares of stock under our plans during the year to date ended June 30, 2018 (units in thousands): Restricted Stock Units to be Settled in Shares of Stock Units Weighted Average Grant-Date Fair Value Per Unit Outstanding as of December 31, 2017 1,454 $ 5.32 Granted 530 13.81 Vested (687 ) 4.95 Forfeited (95 ) 6.89 Outstanding as of June 30, 2018 1,202 $ 9.15
Employee Stock Option [Member]
Summary of Stock Option Activity	Stock option activity during the year to date ended June 30, 2018 under all of our plans was as follows (options in thousands): Options Weighted Average Exercise Price Outstanding as of December 31, 2017 2,868 $ 9.86 Granted 337 14.10 Exercised (137 ) 7.32 Cancelled (225 ) 20.58 Outstanding as of June 30, 2018 2,843 $ 9.64 Exercisable as of June 30, 2018 1,789 $ 10.44

Weighted Average Common Shares

Weighted Average Common Shares (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Summary of Weighted Average Numbers of Common Shares Used to Compute Basic and Diluted Net Income Per Share	The weighted average number of common shares used to compute basic and diluted net income per share for the quarters and years to date ended June 30, 2018 and 2017 were as follows: For the Quarter Ended June 30, For the Year to Date Ended June 30, 2018 2017 2018 2017 Basic common shares outstanding 69,668 69,025 69,443 68,803 Common stock equivalents 1,894 1,859 1,796 1,787 Diluted common shares outstanding 71,562 70,884 71,239 70,590

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Summary Financial Information by Reporting Segment	Summary financial information by reporting segment is as follows (dollars in thousands): For the Quarter Ended June 30, Revenue Operating Income (Loss) 2018 % of Total 2017 % of Total 2018 2017 CTU $ 93,266 65.7 % $ 91,204 62.4 % $ 27,116 $ 28,064 AIU 48,579 34.2 % 46,215 31.6 % (1,585 ) 1,075 Total University Group 141,845 99.9 % 137,419 94.0 % 25,531 29,139 Corporate and Other (1) - NM - NM (2,000 ) (5,847 ) Subtotal 141,845 99.9 % 137,419 94.0 % 23,531 23,292 All Other Campuses 191 0.1 % 8,803 6.0 % (12,228 ) (14,188 ) Total $ 142,036 100.0 % $ 146,222 100.0 % $ 11,303 $ 9,104 For the Year to Date Ended June 30, Revenue Operating Income (Loss) 2018 % of Total 2017 % of Total 2018 2017 CTU $ 187,873 64.8 % $ 185,239 60.1 % $ 54,301 $ 51,084 AIU 101,700 35.1 % 100,468 32.6 % 2,551 5,731 Total University Group 289,573 99.8 % 285,707 92.7 % 56,852 56,815 Corporate and Other (1) - NM - NM (6,542 ) (10,396 ) Subtotal 289,573 99.8 % 285,707 92.7 % 50,310 46,419 All Other Campuses 528 0.2 % 22,624 7.3 % (18,478 ) (27,534 ) Total $ 290,101 100.0 % $ 308,331 100.0 % $ 31,832 $ 18,885 Total Assets as of (2) June 30, 2018 December 31, 2017 CTU $ 76,332 $ 72,988 AIU 54,665 51,832 Total University Group 130,997 124,820 Corporate and Other 298,726 291,211 Subtotal 429,723 416,031 All Other Campuses 27,311 29,098 Discontinued Operations 1,756 1,967 Total $ 458,790 $ 447,096 (1) Corporate and Other benefitted from a recovery of $2.5 million for past claims recorded during the current quarter and year to date. (2) Total assets do not include intercompany receivable or payable activity between schools and corporate and investments in subsidiaries.

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2018
Discontinued Operations And Disposal Groups [Abstract]
Summary Results of Operations for Discontinued Operations	The summary of unaudited results of operations for our discontinued operations for the quarters and years to date ended June 30, 2018 and 2017 were as follows (dollars in thousands): For the Quarter Ended June 30, For the Year to Date Ended June 30, 2018 2017 2018 2017 Total operating expenses $ 147 $ 594 $ 645 $ 1,257 Loss before income tax $ (147 ) $ (594 ) $ (645 ) $ (1,257 ) Benefit from income tax (34 ) (217 ) (150 ) (460 ) Loss from discontinued operations, net of tax $ (113 ) $ (377 ) $ (495 ) $ (797 )
Assets and Liabilities of Discontinued Operations on Condensed Consolidated Balance Sheets	Assets and liabilities of discontinued operations on our condensed consolidated balance sheets as of June 30, 2018 and December 31, 2017 include the following (dollars in thousands): June 30, December 31, 2018 2017 Assets: Current assets: Receivables, net $ 171 $ 382 Total current assets 171 382 Non-current assets: Deferred income tax assets, net 1,585 1,585 Total assets of discontinued operations $ 1,756 $ 1,967 Liabilities: Current liabilities: Accounts payable and accrued expenses $ 16 $ 185 Remaining lease obligations 3,109 5,516 Total current liabilities 3,125 5,701 Non-current liabilities: Remaining lease obligations - 785 Total liabilities of discontinued operations $ 3,125 $ 6,486
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 condensed consolidated balance sheets, for the quarters and years to date ended June 30, 2018 and 2017, were as follows (dollars in thousands): Balance, Beginning of Period Charges Incurred (1) Net Cash Payments Balance, End of Period For the quarter ended June 30, 2018 $ 4,188 $ (61 ) $ (1,018 ) $ 3,109 For the quarter ended June 30, 2017 $ 12,120 $ 153 $ (2,575 ) $ 9,698 For the year to date ended June 30, 2018 $ 6,301 $ 3 $ (3,195 ) $ 3,109 For the year to date ended June 30, 2017 $ 14,474 $ 518 $ (5,294 ) $ 9,698 (1) Includes subsequent adjustments for accretion, revised estimates and variances between estimated and actual charges, net of any reversals for terminated lease obligations.

Description of the Company - Ad

Description of the Company - Additional Information (Detail)	Jun. 30, 2018University
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of universities	2

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail)	3 Months Ended	6 Months Ended
	Jun. 30, 2018Cmp	Jun. 30, 2018Segment
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of reporting segments | Segment		3
All Other Campuses [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of campuses completed teach out activities | Cmp	3

Financial Instruments - Summary

Financial Instruments - Summary of Investments (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	$ 156,599	$ 161,596
Total investments (available for sale), Gross Unrealized Gain	18	7
Total investments (available for sale), Gross Unrealized (Loss)	(476)	(355)
Total investments (available for sale), Fair value	156,141	161,248
Short-term, Municipal Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost		830
Total investments (available for sale), Fair value		830
Short-term, Non-governmental Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	128,511	125,485
Total investments (available for sale), Gross Unrealized Gain	17	7
Total investments (available for sale), Gross Unrealized (Loss)	(336)	(222)
Total investments (available for sale), Fair value	128,192	125,270
Short-term, Treasury and Federal Agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	23,518	30,211
Total investments (available for sale), Gross Unrealized Gain	1
Total investments (available for sale), Gross Unrealized (Loss)	(140)	(133)
Total investments (available for sale), Fair value	23,379	30,078
Short-term Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	152,029	156,526
Total investments (available for sale), Gross Unrealized Gain	18	7
Total investments (available for sale), Gross Unrealized (Loss)	(476)	(355)
Total investments (available for sale), Fair value	151,571	156,178
Restricted short-term, Non-governmental Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments (available for sale), Cost	4,570	5,070
Total investments (available for sale), Fair value	$ 4,570	$ 5,070

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	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
Credit Agreement [Member] | Revolving Credit Facility [Member] | BMO Harris Bank N.A. ("BMO Harris") [Member]
Financial Instruments [Line Items]
Revolving credit facility						$ 95,000,000
Cash collateral percentage	100.00%		100.00%
Credit facility borrowings	$ 0		$ 0		$ 0
Revolving credit facility maturity date			Dec. 31, 2018
CCKF [Member]
Financial Instruments [Line Items]
Percentage of investment in equity affiliate	30.70%		30.70%
Non controlling interest	$ 3,000,000		$ 3,000,000
Loss from investment in affiliate	$ (200,000)	$ 100,000	$ (100,000)	$ (100,000)

Financial Instruments - Investm

Financial Instruments - Investments Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total investments at fair value	$ 156,141	$ 161,248
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	156,141	161,248
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
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	132,762	130,340
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	23,379	30,078
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	15,000	31,500
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	15,000	31,500
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	141,141	129,748
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
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	117,762	98,840
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	$ 23,379	$ 30,078

Financial Instruments - Schedul

Financial Instruments - Schedule of Maintenance Fee Payment to CCKF (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Related Party Transactions [Abstract]
Maintenance Fee Payments	$ 377	$ 332	$ 753	$ 657

Revenue Recognition - Summary o

Revenue Recognition - Summary of Disaggregation of Revenue by Major Source (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation Of Revenue [Line Items]
Total revenue		$ 142,036	$ 146,222	$ 290,101	$ 308,331
Tuition [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		136,105	140,488	278,301	296,621
Technology Fees [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		4,641	4,366	9,355	9,017
Other Miscellaneous Fees [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[1]	598	653	1,198	1,246
Tuition and Fees [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		141,344	145,507	288,854	306,884
Other [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[2]	692	715	1,247	1,447
University Group [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		141,845	137,419	289,573	285,707
University Group [Member] | CTU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		93,266	91,204	187,873	185,239
University Group [Member] | AIU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		48,579	46,215	101,700	100,468
University Group [Member] | Tuition [Member] | CTU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		89,291	87,355	180,025	177,560
University Group [Member] | Tuition [Member] | AIU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		46,654	44,436	97,785	96,655
University Group [Member] | Technology Fees [Member] | CTU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		2,857	2,769	5,731	5,562
University Group [Member] | Technology Fees [Member] | AIU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		1,784	1,597	3,624	3,455
University Group [Member] | Other Miscellaneous Fees [Member] | CTU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[1]	489	526	989	1,022
University Group [Member] | Other Miscellaneous Fees [Member] | AIU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[1]	90	117	190	205
University Group [Member] | Tuition and Fees [Member] | CTU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		92,637	90,650	186,745	184,144
University Group [Member] | Tuition and Fees [Member] | AIU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		48,528	46,150	101,599	100,315
University Group [Member] | Other [Member] | CTU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[2]	629	554	1,128	1,095
University Group [Member] | Other [Member] | AIU [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[2]	51	65	101	153
All Other Campuses [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		191	8,803	528	22,624
All Other Campuses [Member] | Tuition [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		160	8,697	491	22,406
All Other Campuses [Member] | Other Miscellaneous Fees [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[1]	19	10	19	19
All Other Campuses [Member] | Tuition and Fees [Member]
Disaggregation Of Revenue [Line Items]
Total revenue		179	8,707	510	22,425
All Other Campuses [Member] | Other [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	[2]	$ 12	$ 96	$ 18	$ 199
[1]	Other miscellaneous fees include graduation fees, laboratory fees and activity fees.
[2]	Other revenue primarily includes contract training revenue and bookstore and laptop sales.

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018USD ($)Portfolio	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)Portfolio	Jun. 30, 2017USD ($)
Revenue Recognition [Line Items]
Length of academic year			210 days
Revenue recognized estimated reserve based on historical evidence	$ 1		$ 1
ASC Topic 606 [Member]
Revenue Recognition [Line Items]
Revenue recognized for payments received from withdrawn students	$ 0.3	$ 0.3	$ 0.7	$ 0.8
Number of portfolio for revenue recognition | Portfolio	1		1
Minimum [Member]
Revenue Recognition [Line Items]
Length of academic terms			70 days
Minimum [Member] | ASC Topic 606 [Member]
Revenue Recognition [Line Items]
Days required for documentation to be eligible and approved for funding			90 days
Maximum [Member]
Revenue Recognition [Line Items]
Length of academic terms			77 days
Maximum [Member] | ASC Topic 606 [Member]
Revenue Recognition [Line Items]
Days required for documentation to be eligible and approved for funding			120 days

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Previously Reported Balances, Adjustment and Current Reported Balances (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Student receivables, net of allowance for doubtful accounts, current	$ 24,992		$ 18,875
Deferred revenue	$ 23,050	$ 29,560	$ 22,897
ASC Topic 606 [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Student receivables, net of allowance for doubtful accounts, current		25,538
Deferred revenue		29,560
Impact of Modified Retrospective Adoption of ASC 606 [Member] | ASC Topic 606 [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Student receivables, net of allowance for doubtful accounts, current		6,663
Deferred revenue		$ 6,663

Revenue Recognition - Summary37

Revenue Recognition - Summary of Contract Assets Offset with Deferred Revenue Balances (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue Recognition [Abstract]
Gross deferred revenue	$ 37,260	$ 45,582	$ 39,544	$ 39,544
Gross contract assets	(14,210)		(9,984)
Deferred revenue, net	$ 23,050		$ 29,560	$ 22,897

Revenue Recognition - Changes i

Revenue Recognition - Changes in Deferred Revenue Balances (Detail) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
		Jun. 30, 2018	Jun. 30, 2018
Deferred Revenue Arrangement [Line Items]
Gross deferred revenue, beginning balance		$ 45,582	$ 39,544
Revenue earned from balances existing		(40,909)	(36,624)
Billings during period	[1]	132,757	285,984
Revenue earned for new billings during the period		(100,435)	(252,230)
Other adjustments		265	586
Gross deferred revenue, ending balance		37,260	37,260
University Group [Member] | CTU [Member]
Deferred Revenue Arrangement [Line Items]
Gross deferred revenue, beginning balance		24,025	23,933
Revenue earned from balances existing		(22,347)	(22,210)
Billings during period	[1]	92,201	186,097
Revenue earned for new billings during the period		(70,290)	(164,535)
Other adjustments		165	469
Gross deferred revenue, ending balance		23,754	23,754
University Group [Member] | AIU [Member]
Deferred Revenue Arrangement [Line Items]
Gross deferred revenue, beginning balance		21,415	15,507
Revenue earned from balances existing		(18,420)	(14,310)
Billings during period	[1]	40,457	99,392
Revenue earned for new billings during the period		(30,108)	(87,289)
Other adjustments		92	136
Gross deferred revenue, ending balance		13,436	13,436
All Other Campuses [Member]
Deferred Revenue Arrangement [Line Items]
Gross deferred revenue, beginning balance		142	104
Revenue earned from balances existing		(142)	(104)
Billings during period	[1]	99	495
Revenue earned for new billings during the period		(37)	(406)
Other adjustments		8	(19)
Gross deferred revenue, ending balance		$ 70	$ 70
[1]	Billings during period includes adjustments for prior billings.

Student Receivables - Additiona

Student Receivables - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Student receivables, net of allowance for doubtful accounts	$ 2,334	$ 2,548
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		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Receivables [Abstract]
Balance, Beginning of Period		$ 22,551	$ 24,153	$ 22,534	$ 23,142
Charges to Expense	[1]	6,730	6,918	13,743	15,210
Amounts Written-off		(5,013)	(6,497)	(12,009)	(13,778)
Balance, End of Period		$ 24,268	$ 24,574	$ 24,268	$ 24,574
[1]	Charges to expense include an offset for recoveries of amounts previously written off of $1.2 million for each of the quarters ended June 30, 2018 and 2017, and $2.5 million and $2.7 million for the years to date ended June 30, 2018 and 2017, respectively.

Student Receivables - Changes41

Student Receivables - Changes in Current and Non-Current Receivables Allowance (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Receivables [Abstract]
Recoveries of amounts previously written off	$ 1.2	$ 1.2	$ 2.5	$ 2.7

Restructuring Charges - Accrual

Restructuring Charges - Accrual for Severance and Related Costs (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Restructuring And Related Activities [Abstract]
Balance, Beginning of Period		$ 1,174	$ 6,624	$ 2,170	$ 8,686
Payments		(417)	(1,562)	(1,334)	(3,451)
Non-cash Adjustments	[1]	(36)	(93)	(115)	(266)
Balance, End of Period		$ 721	$ 4,969	$ 721	$ 4,969
[1]	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 - Additio

Restructuring Charges - Additional Information (Detail) - USD ($) $ in Millions	42 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Accrual for severance and related charges	$ 0.7	$ 2.1
Accrued retention bonuses	0.3
Charges related to remaining obligations for continuing operations	$ 73.3

Restructuring Charges - Schedul

Restructuring Charges - Schedule of Changes in Future Minimum Lease Obligations (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Restructuring And Related Activities [Abstract]
Balance, Beginning of Period		$ 15,843	$ 34,410	$ 20,763	$ 36,814
Charges Incurred	[1]	5,165	749	5,597	5,206
Net Cash Payments		(6,722)	(8,403)	(12,074)	(14,402)
Other	[2]	41	353	41	(509)
Balance, End of Period		$ 14,327	$ 27,109	$ 14,327	$ 27,109
[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.

Contingencies - Additional Info

Contingencies - Additional Information (Detail) $ in Thousands	Jul. 25, 2018Claim	Jun. 08, 2018USD ($)	Feb. 02, 2018Plaintiff	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Jan. 21, 2016Member	Mar. 05, 2008Claim
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
Estimated settlement reserve				$ 8,100
Reserve recorded during the current period				4,900
Loss contingency, initial payment		$ 3,000
Number of individuals WCI file motion to compel arbitration | Member						1,100
Number of arbitration claims filed | Claim	325
Attorney's Fees and Costs [Member]
Loss Contingencies [Line Items]
Estimated settlement reserve				4,900
Reserve recorded during the current period				1,100
Court awarded settlement amount		4,900
Maximum [Member]
Loss Contingencies [Line Items]
Estimated settlement reserve		11,100
Maximum [Member] | Attorney's Fees and Costs [Member]
Loss Contingencies [Line Items]
Litigation settlement awarded amount		8,000
Minimum [Member] | Attorney's Fees and Costs [Member]
Loss Contingencies [Line Items]
Litigation settlement awarded amount		$ 3,750
Surrett [Member]
Loss Contingencies [Line Items]
Number of alleged claims for equitable relief | Claim							2
Other Accrued Expenses [Member]
Loss Contingencies [Line Items]
Accrual for legal fees and settlements				$ 13,800	$ 8,700

Income Taxes - Summary of Provi

Income Taxes - Summary of Provision for Income Taxes and Effective Tax Rate from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Pretax income	$ 11,804	$ 9,708	$ 33,186	$ 19,806
Provision for income taxes	$ 2,940	$ 5,045	$ 6,438	$ 9,546
Effective rate	24.90%	52.00%	19.40%	48.20%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net deferred income tax assets					$ 50.5
Decrease (increase) in effective tax rate	2.10%	(15.60%)	6.70%	(5.90%)
U.S. corporate tax rate			21.00%		35.00%
Effective tax rate additional tax expense associated with stock compensation		$ 1.5		$ 1.2
Decrease in unrecognized tax positions	$ 1.8		$ 1.8
Interest and penalties	$ 1.7		$ 1.7

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares issuable upon exercise of outstanding options	2,843,000		2,843,000		2,868,000
Estimated pretax compensation expense	$ 8		$ 8
Expiration period in years			4 years
Service period in years			4 years
Restricted stock units settled in shares exercisable in percentage			25.00%
Restricted stock units settled in cash exercisable in percentage			25.00%
Stock compensation and recognized liability	0.5		$ 1.6
Long-term incentive, cash-based awards			3 years
Performance unit award expenses	$ 0.9	$ 1.7	$ 1.6	$ 2.3
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 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	1,202,000		1,202,000		1,454,000
Service period in years			4 years
Performance Based Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period in years			3 years
Performance Based Restricted Stock Units | 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%
Performance Based Restricted Stock Units | 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%
Performance Based Restricted Stock Units | 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	3,300,000		3,300,000
Shares issuable upon exercise of outstanding options	800,000		800,000
Number of shares to reduce shares available to grant by upon vesting of restricted stock awards and units	900,000		900,000
2008 Incentive Compensation Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares issuable upon exercise of outstanding options	2,000,000		2,000,000
Number of shares to reduce shares available to grant by upon vesting of restricted stock awards and units	600,000		600,000

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Stock Option Activity (Detail)	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Beginning balance of Outstanding, Options | shares	2,868,000
Granted, Options | shares	337,000
Exercised, Options | shares	(137,000)
Cancelled, Options | shares	(225,000)
Ending balance of Outstanding, Options | shares	2,843,000
Exercisable, Options | shares	1,789,000
Beginning balance of Outstanding, Weighted Average Exercise Price | $ / shares	$ 9.86
Granted, Weighted Average Exercise Price | $ / shares	14.10
Exercised, Weighted Average Exercise Price | $ / shares	7.32
Cancelled, Weighted Average Exercise Price | $ / shares	20.58
Ending balance of Outstanding, Weighted Average Exercise Price | $ / shares	9.64
Exercisable, Weighted Average Exercise Price | $ / shares	$ 10.44

Share-Based Compensation - Sche

Share-Based Compensation - Schedule of Information with Respect to all Outstanding Restricted Stock (Detail) - Restricted Stock Units [Member] shares in Thousands	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance of Outstanding, Units | shares	1,454
Granted, Units | shares	530
Vested, Units | shares	(687)
Forfeited, Units | shares	(95)
Ending balance of Outstanding, Units | shares	1,202
Beginning balance of Outstanding, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	$ 5.32
Granted, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	13.81
Vested, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	4.95
Forfeited, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	6.89
Ending balance of Outstanding, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	$ 9.15

Share-Based Compensation - Sc51

Share-Based Compensation - Schedule of Deferred Stock Units to be Settled in Shares (Detail) shares in Thousands	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Beginning balance of Outstanding, Deferred Stock Units to be Settled in Shares | shares	76	[1]
Granted, Deferred Stock Units to be Settled in Shares | shares	0
Vested, Deferred Stock Units to be Settled in Shares | shares	0
Forfeited, Deferred Stock Units to be Settled in Shares | shares	0
Ending balance of Outstanding, Deferred Stock Units to be Settled in Shares | shares	76	[1]
Beginning balance of Outstanding, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	$ 4.44	[1]
Granted, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	0
Vested, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	0
Forfeited, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	0
Ending balance of Outstanding, Weighted Average Grant-Date Fair Value Per Unit | $ / shares	$ 4.44	[1]
[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 - Sc52

Share-Based Compensation - Schedule of Restricted Stock Units to be Settled in Cash (Detail) shares in Thousands	6 Months Ended
	Jun. 30, 2018shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Beginning balance of Outstanding, Restricted Stock Units to be Settled in Cash	472
Restricted Stock Units to be Settled in Cash, Vested	(195)
Restricted Stock Units to be Settled in Cash, Forfeited	(39)
Ending balance of Outstanding, Restricted Stock Units to be Settled in Cash	238

Share-Based Compensation - Su53

Share-Based Compensation - Summary of Total Stock Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock-based compensation expense	$ 1,688	$ 2,489	$ 4,252	$ 4,286
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock-based compensation expense	483	424	907	796
Restricted Stock Units Settled in Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock-based compensation expense	711	787	1,783	1,520
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	$ 494	$ 1,278	$ 1,562	$ 1,970

Weighted Average Common Share54

Weighted Average Common Shares - Summary of Weighted Average Numbers of Common Shares Used to Compute Basic and Diluted Net Income Per Share (Detail) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share [Abstract]
Basic common shares outstanding	69,668	69,025	69,443	68,803
Common stock equivalents	1,894	1,859	1,796	1,787
Diluted common shares outstanding	71,562	70,884	71,239	70,590

Weighted Average Common Share55

Weighted Average Common Shares - Additional Information (Detail) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
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	0.9	1.1	0.8	1.1

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	3 Months Ended	6 Months Ended
	Jun. 30, 2018StudentCmp	Jun. 30, 2018SegmentStudent
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	68.00%	68.00%
CTU [Member] | Fully Online [Member]
Segment Reporting Information [Line Items]
Percentage of enrollment	92.00%	92.00%
AIU [Member]
Segment Reporting Information [Line Items]
Students enrolled expressed as percentage of enrollment	32.00%	32.00%
AIU [Member] | Fully Online [Member]
Segment Reporting Information [Line Items]
Percentage of enrollment	93.00%	93.00%
All Other Campuses [Member]
Segment Reporting Information [Line Items]
Number of students enrolled at campuses | Student	10	10
Number of campuses completed teach out activities | Cmp	3

Segment Reporting - Summary Fin

Segment Reporting - Summary Financial Information by Reporting Segment (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Total revenue		$ 142,036	$ 146,222	$ 290,101	$ 308,331
Percentage of total revenue		100.00%	100.00%	100.00%	100.00%
Operating Income (Loss)		$ 11,303	$ 9,104	$ 31,832	$ 18,885
Total Assets	[1]	458,790		458,790		$ 447,096
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Total Assets	[1]	1,756		1,756		1,967
University Group [Member]
Segment Reporting Information [Line Items]
Total revenue		$ 141,845	$ 137,419	$ 289,573	$ 285,707
Percentage of total revenue		99.90%	94.00%	99.80%	92.70%
Operating Income (Loss)		$ 25,531	$ 29,139	$ 56,852	$ 56,815
Total Assets	[1]	130,997		130,997		124,820
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating Income (Loss)	[2]	(2,000)	(5,847)	(6,542)	(10,396)
Total Assets	[1]	298,726		298,726		291,211
Subtotal [Member]
Segment Reporting Information [Line Items]
Total revenue		$ 141,845	$ 137,419	$ 289,573	$ 285,707
Percentage of total revenue		99.90%	94.00%	99.80%	92.70%
Operating Income (Loss)		$ 23,531	$ 23,292	$ 50,310	$ 46,419
Total Assets	[1]	429,723		429,723		416,031
All Other Campuses [Member]
Segment Reporting Information [Line Items]
Total revenue		$ 191	$ 8,803	$ 528	$ 22,624
Percentage of total revenue		0.10%	6.00%	0.20%	7.30%
Operating Income (Loss)		$ (12,228)	$ (14,188)	$ (18,478)	$ (27,534)
Total Assets	[1]	27,311		27,311		29,098
CTU [Member] | University Group [Member]
Segment Reporting Information [Line Items]
Total revenue		$ 93,266	$ 91,204	$ 187,873	$ 185,239
Percentage of total revenue		65.70%	62.40%	64.80%	60.10%
Operating Income (Loss)		$ 27,116	$ 28,064	$ 54,301	$ 51,084
Total Assets	[1]	76,332		76,332		72,988
AIU [Member] | University Group [Member]
Segment Reporting Information [Line Items]
Total revenue		$ 48,579	$ 46,215	$ 101,700	$ 100,468
Percentage of total revenue		34.20%	31.60%	35.10%	32.60%
Operating Income (Loss)		$ (1,585)	$ 1,075	$ 2,551	$ 5,731
Total Assets	[1]	$ 54,665		$ 54,665		$ 51,832
[1]	Total assets do not include intercompany receivable or payable activity between schools and corporate and investments in subsidiaries.
[2]	Corporate and Other benefitted from a recovery of $2.5 million for past claims recorded during the current quarter and year to date.

Segment Reporting - Summary F58

Segment Reporting - Summary Financial Information by Reporting Segment (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Benefitted from recovery for past claims	$ 2.5	$ 2.5

Discontinued Operations - Summa

Discontinued Operations - Summary Results of Operations for Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Discontinued Operations And Disposal Groups [Abstract]
Total operating expenses	$ 147	$ 594	$ 645	$ 1,257
Loss before income tax	(147)	(594)	(645)	(1,257)
Benefit from income tax	(34)	(217)	(150)	(460)
Loss from discontinued operations, net of tax	$ (113)	$ (377)	$ (495)	$ (797)

Discontinued Operations - Asset

Discontinued Operations - Assets and Liabilities of Discontinued Operations on Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Disposal Group Including Discontinued Operation Balance Sheet Disclosures [Abstract]
Receivables, net	$ 171	$ 382
Total current assets	171	382
Deferred income tax assets, net	1,585	1,585
Total assets of discontinued operations	1,756	1,967
Accounts payable and accrued expenses	16	185
Remaining lease obligations	3,109	5,516
Total current liabilities	3,125	5,701
Remaining lease obligations		785
Total liabilities of discontinued operations	$ 3,125	$ 6,486

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2018
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		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Discontinued Operations And Disposal Groups [Abstract]
Balance, Beginning of Period		$ 4,188	$ 12,120	$ 6,301	$ 14,474
Charges Incurred	[1]	(61)	153	3	518
Net Cash Payments		(1,018)	(2,575)	(3,195)	(5,294)
Balance, End of Period		$ 3,109	$ 9,698	$ 3,109	$ 9,698
[1]	Includes subsequent adjustments for accretion, revised estimates and variances between estimated and actual charges, net of any reversals for terminated lease obligations.