Zovio (ZVOI) 10-Q/A 4 Aug 14 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Entity Information [Line Items]	'	'
Entity Registrant Name	'BRIDGEPOINT EDUCATION INC	'
Entity Central Index Key	'0001305323	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Document Type	'10-Q/A	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'true	'
Amendment Description	'Amended to reflect restatement for Revenue and Restricted Cash	'
Entity Common Stock, Shares Outstanding	'	54,576,091

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$392,299	$208,971
Restricted cash	39,463	46,994
Investments	35,221	136,967
Accounts receivable, net	41,842	54,487
Student loans receivable, net	1,682	556
Deferred income taxes	15,586	15,490
Prepaid expenses and other current assets	19,072	20,053
Total current assets	545,165	483,518
Property and equipment, net	94,570	95,966
Investments	86,279	121,738
Student loans receivable, net	11,936	14,416
Goodwill and intangibles, net	11,974	10,739
Deferred income taxes	13,724	13,706
Other long-term assets	1,951	2,330
Total assets	765,599	742,413
Current liabilities:	'	'
Accounts payable	9,322	4,588
Accrued liabilities	48,828	44,640
Deferred revenue and student deposits	126,447	175,057
Total current liabilities	184,597	224,285
Rent liability	26,294	25,173
Other long-term liabilities	8,745	9,759
Total liabilities	219,636	259,217
Commitments and contingencies (see Note 12)	'	'
Preferred stock, $0.01 par value:	'	'
20,000 shares authorized; zero shares issued and outstanding at both September 30, 2013, and December 31, 2012	0	0
Common stock, $0.01 par value:	'	'
300,000 shares authorized; 61,759 issued and 54,452 outstanding at September 30, 2013; 61,406 issued and 54,099 outstanding at December 31, 2012	618	614
Additional paid-in capital	163,674	151,709
Retained earnings	517,216	466,224
Accumulated other comprehensive income	28	222
Treasury stock, 7,307 shares at cost at both September 30, 2013, and December 31, 2012	-135,573	-135,573
Total stockholders' equity	545,963	483,196
Total liabilities and stockholders' equity	$765,599	$742,413

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets Parenthetical (USD $)	Sep. 30, 2013	Dec. 31, 2012
Stockholders' equity:	'	'
Preferred stock, par value	$0.01	$0.01
Preferred stock, shares authorized	20,000,000	20,000,000
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	61,759,000	61,406,000
Common stock, shares outstanding	54,452,000	54,099,000
Treasury stock, shares at cost	7,307,000	7,307,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue	$182,768	$245,917	$589,224	$736,884
Costs and expenses:	'	'	'	'
Instructional costs and services	83,562	84,666	280,193	245,587
Admissions advisory and marketing	64,507	96,734	179,632	273,970
General and administrative	15,175	16,870	51,066	56,931
Total costs and expenses	163,244	198,270	510,891	576,488
Operating income	19,524	47,647	78,333	160,396
Other income, net	786	996	2,371	2,619
Income before income taxes	20,310	48,643	80,704	163,015
Income tax expense	6,099	18,464	29,712	61,694
Net income	$14,211	$30,179	$50,992	$101,321
Earnings per share:	'	'	'	'
Basic	$0.26	$0.57	$0.94	$1.93
Diluted	$0.25	$0.54	$0.91	$1.81
Weighted average number of common shares outstanding used in computing earnings per share:	'	'	'	'
Basic	54,336	53,184	54,201	52,576
Diluted	56,431	55,756	55,795	56,089

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income	$14,211	$30,179	$50,992	$101,321
Other comprehensive income (loss), net of tax:	'	'	'	'
Unrealized gains (losses) on investments	10	308	-194	945
Comprehensive income	$14,221	$30,487	$50,798	$102,266

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Stockholders' Equity (USD $)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income	Treasury Stock
In Thousands, unless otherwise specified
Balance at Dec. 31, 2012	$483,196	$614	$151,709	$466,224	$222	($135,573)
Balance, shares at Dec. 31, 2012	'	61,406	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Stock-based compensation	10,704	'	10,704	'	'	'
Exercise of stock options, shares	'	169	'	'	'	'
Exercise of stock options	1,250	2	1,248	'	'	'
Excess tax benefit of option exercises and restricted stock, net of tax shortfall	483	'	483	'	'	'
Stock issued under employee stock purchase plan, shares	'	62	'	'	'	'
Stock issued under employee stock purchase plan	604	1	603	'	'	'
Stock issued under restricted stock plan, shares	'	115	'	'	'	'
Stock issued under restricted stock plan	-1,080	1	-1,081	'	'	'
Exercise of warrants, shares	'	7	'	'	'	'
Exercise of warrants	8	0	8	'	'	'
Net income	50,992	'	'	50,992	'	'
Unrealized losses on investments, net of tax	-194	'	'	'	-194	'
Balance at Sep. 30, 2013	$545,963	$618	$163,674	$517,216	$28	($135,573)
Balance, shares at Sep. 30, 2013	'	61,759	'	'	'	'

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities	'	'
Net income	$50,992	$101,321
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Provision for bad debts	31,670	36,610
Depreciation and amortization	15,861	12,761
Amortization of premium/discount	2,662	6,922
Stock-based compensation	10,704	9,915
Excess tax benefit of option exercises	-863	-8,446
Loss on impairment of student loans receivable	790	0
Net realized gain on sale of securities	-62	0
Changes in operating assets and liabilities:	'	'
Restricted cash	7,531	3,639
Accounts receivable	-18,826	-68,357
Prepaid expenses and other current assets	-155	-4,548
Student loans receivable	218	-6,729
Other long-term assets	379	1,971
Accounts payable and accrued liabilities	8,960	17,094
Deferred revenue and student deposits	-48,160	-13,191
Other liabilities	107	8,264
Net cash provided by operating activities	61,808	97,226
Cash flows from investing activities	'	'
Capital expenditures	-11,737	-20,803
Purchases of investments	-26,724	-173,512
Restricted cash	0	25
Capitalized curriculum development costs	-3,518	-4,130
Sales and maturities of investments	161,854	151,511
Net cash provided by (used in) investing activities	119,875	-46,909
Cash flows from financing activities	'	'
Proceeds from exercise of stock options	1,250	2,240
Tax withholdings related to net issuance of stock options	0	-10,418
Excess tax benefit of option exercises	863	8,446
Proceeds from the issuance of stock under employee stock purchase plan	604	707
Proceeds from the exercise of warrants	8	2
Issuance of restricted stock	-1,080	0
Net cash provided by financing activities	1,645	977
Net increase in cash and cash equivalents	183,328	51,294
Cash and cash equivalents at beginning of period	208,971	80,207
Cash and cash equivalents at end of period	392,299	131,501
Supplemental disclosure of non-cash transactions:	'	'
Purchase of equipment included in accounts payable and accrued liabilities	$955	$2,076

Nature_of_Business

Nature of Business	9 Months Ended
	Sep. 30, 2013
Nature of Business [Abstract]	'
Nature of Business	'
	Nature of Business
	Bridgepoint Education, Inc. (together with its subsidiaries, the “Company”), was incorporated in 1999 and is a provider of postsecondary education services. Its wholly-owned subsidiaries, Ashford University and University of the Rockies, are academic institutions that offer associate's, bachelor's, master's and doctoral programs online, as well as at their traditional campuses located in Iowa and Colorado, respectively.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	Summary of Significant Accounting Policies
	Principles of Consolidation
	The condensed consolidated financial statements include the accounts of Bridgepoint Education, Inc. and its wholly-owned subsidiaries. Intercompany transactions have been eliminated in consolidation.
	Unaudited Interim Financial Information
	The condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, these financial statements do not include all of the information and footnotes required by GAAP for complete financial statements and should be read in conjunction with the consolidated financial statements included in the Company's Annual Report on Form 10-K/A for the year ended December 31, 2013, which was filed with the Securities and Exchange Commission (“SEC”) on August 1, 2014. In the opinion of management, these financial statements include all adjustments (consisting of normal recurring adjustments) considered necessary to present a fair statement of the Company's condensed consolidated financial position, results of operations and cash flows as of and for the periods presented.
	Operating results for any interim period are not necessarily indicative of the results that may be expected for the full year. The year-end condensed consolidated balance sheet data were derived from audited financial statements, but do not include all disclosures required by GAAP for complete annual financial statements.
	Use of Estimates
	The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements. Actual results could differ from those estimates.
	Restatement/Revision of Previously Issued Financial Statements
	The Company has restated its consolidated balance sheet as of December 31, 2013, and its consolidated statement of income, consolidated statement of comprehensive income, consolidated statement of stockholders' equity and consolidated statement of cash flow for the year ended December 31, 2013, as well as for the quarterly periods during that fiscal year. The Company has also revised its consolidated balance sheet as of December 31, 2012, and its consolidated statements of income, consolidated statements of comprehensive income, consolidated statements of stockholders' equity and consolidated statements of cash flow for the years ended December 31, 2012 and 2011, as well as for the quarterly periods during 2012. During the reporting of the first quarter of 2014, the Company had identified misapplications of GAAP as it related to the accounting for revenue recognition and the classification of restricted cash. Specifically on the revenue recognition, the process for analyzing the collectibility assertion was not designed to reassess collectibility, throughout the period revenue was recognized by the Company's institutions on a student-by-student basis. As a result, the Company identified adjustments, relating to revenue, provision for bad debts, accounts receivable and restricted cash balances, which should have been recognized during the prior periods.
	The following tables present the impact of the corrections on the previously reported unaudited consolidated quarterly financial information for each of the quarters in the fiscal years ended December 31, 2013 and 2012. The “As Reported” column in the tables below reflects balances previously reported by the Company in its quarterly reports on Form 10-Q or annual report on Form 10-K for fiscal year 2013, which include revised 2012 balances. The “As Reclassified” column shows the impact of immaterial reclassifications made by the Company to reflect changes in presentation retrospectively, including (i) the reclassification of amortization for capitalized curriculum costs from general and administrative costs to instructional costs and services on its consolidated statements of income and (ii) the reclassification of current net student loans receivable to its own line item on the consolidated balance sheets. The “As Restated” column for 2013 and the “As Revised” column for 2012 reflects final adjusted balances after the related restatement or revision, as well as previously identified immaterial adjustments.
	The following tables for fiscal year 2013 are presented in thousands, except per share data:
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified			As Restated
	Consolidated balance sheet data:	31-Mar-13										30-Jun-13
	Cash and cash equivalents	$	316,267		-			$	275,533			$	363,121		-			$	322,578
	Restricted cash	$	—		-			$	41,094			$	—		-			$	40,543
	Accounts receivable, net	$	69,352		$	68,472		$	51,835			$	60,502		$	58,895		$	43,393
	Student loans receivable, net, current	$	—		$	880		$	880			$	—		$	1,607		$	1,607
	Deferred income taxes, current	$	10,970		-			$	15,524			$	11,020		-			$	15,573
	Prepaid expenses and other current assets	$	21,445		-			$	25,245			$	20,294		-			$	23,891
	Total current assets	$	530,232		-			$	521,949			$	541,747		-			$	534,395
	Student loans receivable, net, non-current	$	14,524		-			$	13,788			-			-			-
	Deferred income taxes, non-current	$	13,262		-			$	13,701			$	13,306		-			$	13,746
	Total assets	$	763,100		-			$	754,520			$	761,992		-			$	755,080
	Accrued liabilities	$	56,707		-			$	58,801			$	45,089		-			$	48,336
	Deferred revenue and student deposits	-			-			-				$	135,865		-			$	134,634
	Total current liabilities	$	204,577		-			$	206,671			$	188,315		-			$	190,331
	Total liabilities	$	240,985		-			$	243,079			$	225,222		-			$	227,238
	Retained earnings	$	501,565		-			$	490,891			$	511,933		-			$	503,005
	Total stockholders’ equity	$	522,115		-			$	511,441			$	536,770		-			$	527,842
	Total liabilities and stockholders’ equity	$	763,100		-			$	754,520			$	761,992		-			$	755,080
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified	As Restated
	Consolidated balance sheet data:	30-Sep-13										31-Dec-13
	Cash and cash equivalents	$	431,762		-			$	392,299			$	249,472		-	$	212,526
	Restricted cash	$	—		-			$	39,463			$	—		-	$	36,946
	Accounts receivable, net	$	51,123		$	49,441		$	41,842			$	28,565		-	$	22,953
	Student loans receivable, net, current	$	—		$	1,682		$	1,682			-			-	-
	Deferred income taxes, current	$	11,033		-			$	15,586			$	15,232		-	$	16,683
	Prepaid expenses and other current assets	$	16,057		-			$	19,072			$	21,369		-	$	21,563
	Total current assets	$	545,196		-			$	545,165			$	381,582		-	$	377,615
	Deferred income taxes, non-current	$	13,284		-			$	13,724			-			-	-
	Total assets	$	765,190		-			$	765,599			$	573,979		-	$	570,012
	Accrued liabilities	$	43,567		-			$	48,828			$	54,756		-	$	54,290
	Total current liabilities	$	179,336		-			$	184,597			$	192,742		-	$	192,276
	Total liabilities	$	214,375		-			$	219,636			$	225,940		-	$	225,474
	Retained earnings	$	522,068		-			$	517,216			$	515,608		-	$	512,107
	Total stockholders’ equity	$	550,815		-			$	545,963			$	348,039		-	$	344,538
	Total liabilities and stockholders’ equity	$	765,190		-			$	765,599			$	573,979		-	$	570,012
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified			As Restated
		Three Months Ended
	Consolidated statement of income data:	31-Mar-13										30-Jun-13
	Revenue	$	221,984		-			$	212,986			$	197,574		-			$	193,470
	Instructional costs and services	$	101,646		$	102,282		$	97,028			$	106,045		$	106,812		$	99,603
	General and administrative	$	19,375		$	18,739		$	18,739			$	17,919		$	17,152		$	17,152
	Total costs and expenses	$	178,564		-			$	173,310			$	181,546		-			$	174,337
	Operating income	$	43,420		-			$	39,676			$	16,028		-			$	19,133
	Other income, net	$	818		-			$	837			$	1,031		-			$	748
	Income before income taxes	$	44,238		-			$	40,513			$	17,059		-			$	19,881
	Income tax expense	$	17,271		-			$	15,846			$	6,691		-			$	7,767
	Net income	$	26,967		-			$	24,667			$	10,368		-			$	12,114
	Basic earnings per share	$	0.5		-			$	0.46			$	0.19		-			$	0.22
	Diluted earnings per share	$	0.49		-			$	0.45			$	0.19		-			$	0.22
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified	As Restated
	Three Months Ended
Consolidated statement of income data:	30-Sep-13										31-Dec-13
Revenue	$	185,612		-			$	182,768			$	163,453		-	$	162,225
Instructional costs and services	$	92,204		$	93,079		$	83,562			$	93,755		-	$	90,541
General and administrative	$	16,050		$	15,175		$	15,175			-			-	-
Total costs and expenses	$	172,761		-			$	163,244			$	175,309		-	$	172,095
Operating income (loss)	$	12,851		-			$	19,524			$	(11,856	)	-	$	(9,870	)
Income (loss) before income taxes	$	13,638		-			$	20,310			$	(11,146	)	-	$	(9,159	)
Income tax expense (benefit)	$	3,503		-			$	6,099			$	(4,686	)	-	$	(4,050	)
Net income (loss)	$	10,135		-			$	14,211			$	(6,460	)	-	$	(5,109	)
Basic earnings (loss) per share	$	0.19		-			$	0.26			$	(0.12	)	-	$	(0.10	)
Diluted earnings (loss) per share	$	0.18		-			$	0.25			$	(0.12	)	-	$	(0.10	)
	As Reported			As Reclassified			As Restated				As Reported			As Reclassified			As Restated
	Year to Date Period Ended
Consolidated statement of income data:	31-Mar-13										30-Jun-13
Revenue	$	221,984		-			$	212,986			$	419,558		-			$	406,456
Instructional costs and services	$	101,646		$	102,282		$	97,028			$	207,691		$	209,094		$	196,631
General and administrative	$	19,375		$	18,739		$	18,739			$	37,294		$	35,891		$	35,891
Total costs and expenses	$	178,564		-			$	173,310			$	360,110		-			$	347,647
Operating income	$	43,420		-			$	39,676			$	59,448		-			$	58,809
Other income, net	$	818		-			$	837			$	1,849		-			$	1,585
Income before income taxes	$	44,238		-			$	40,513			$	61,297		-			$	60,394
Income tax expense	$	17,271		-			$	15,846			$	23,962		-			$	23,613
Net income	$	26,967		-			$	24,667			$	37,335		-			$	36,781
Basic earnings per share	$	0.5		-			$	0.46			$	0.69		-			$	0.68
Diluted earnings per share	$	0.49		-			$	0.45			$	0.67		-			$	0.66
Consolidated statement of cash flow data:
Net income	$	26,967		-			$	24,667			$	37,335		-			$	36,781
Provision for bad debts	$	18,294		-			$	13,040			$	36,865		-			$	24,403
Amortization of premium/ discount	$	1,005		-			$	1,407			$	3,100		-			$	2,165
Restricted cash	$	—		-			$	5,900			$	—		-			$	6,451
Accounts receivable	$	(19,381	)	-			$	(10,229	)		$	(28,744	)	-			$	(13,222	)
Prepaid expenses and other current assets	$	(1,635	)	-			$	(5,656	)		$	(96	)	-			$	(4,110	)
Student loans receivable	$	281		-			$	(133	)		-			-			-
Accounts payable and accrued liabilities	$	14,119		-			$	16,213			$	2,153		-			$	5,400
Deferred revenue and student deposits	$	(34,088	)	-			$	(33,747	)		$	(39,192	)	-			$	(39,996	)
Cash flows from operating activities	$	15,616		-			$	21,516			$	32,273		-			$	38,724
	As Reported			As Reclassified			As Restated				As Reported			As Reclassified	As Restated
	Year to Date Period Ended
Consolidated statement of income data:	30-Sep-13										31-Dec-13
Revenue	$	605,170		-			$	589,224			$	768,623		-	$	751,449
Instructional costs and services	$	299,895		$	302,173		$	280,193			$	395,928		-	$	370,734
General and administrative	$	53,344		$	51,066		$	51,066			-			-	-
Total costs and expenses	$	532,871		-			$	510,891			$	708,180		-	$	682,986
Operating income	$	72,299		-			$	78,333			$	60,443		-	$	68,463
Other income, net	$	2,636		-			$	2,371			$	3,346		-	$	3,082
Income before income taxes	$	74,935		-			$	80,704			$	63,789		-	$	71,545
Income tax expense	$	27,465		-			$	29,712			$	22,779		-	$	25,662
Net income	$	47,470		-			$	50,992			$	41,010		-	$	45,883
Basic earnings per share	$	0.88		-			$	0.94			$	0.76		-	$	0.85
Diluted earnings per share	$	0.85		-			$	0.91			$	0.74		-	$	0.83
Consolidated statement of cash flow data:
Net income	$	47,470		-			$	50,992			$	41,010		-	$	45,883
Provision for bad debts	$	53,649		-			$	31,670			$	72,313		-	$	47,119
Amortization of premium/discount	$	3,596		-			$	2,662			$	3,559		-	$	2,624
Deferred income taxes	-			-			-				$	(10,506	)	-	$	(6,962	)
Restricted cash	$	—		-			$	7,531			$	—		-	$	10,048
Accounts receivable	$	(36,056	)	-			$	(18,826	)		$	(34,348	)	-	$	(15,973	)
Prepaid expenses and other current assets	$	3,395		-			$	(155	)		$	(2,411	)	-	$	(2,607	)
Accounts payable and accrued liabilities	$	3,699		-			$	8,960			$	13,687		-	$	13,220
Deferred revenue and student deposits	$	(48,610	)	-			$	(48,160	)		-			-	-
Cash flows from operating activities	$	54,277		-			$	61,808			$	75,538		-	$	85,586
The following tables for fiscal year 2012 are presented in thousands, except per share data:
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
Consolidated balance sheet data:	31-Mar-12										30-Jun-12
Cash and cash equivalents	$	162,148		-			$	103,405			$	180,425		-			$	123,901
Restricted cash	$	25		-			$	58,768			$	—		-			$	56,524
Accounts receivable, net	$	91,129		$	90,708		$	75,846			$	91,139		$	90,620		$	74,826
Student loan receivables, net, current	$	—		$	421		$	421			$	—		$	519		$	519
Deferred income taxes, current	$	5,441		-			$	8,235			$	5,442		-			$	8,235
Prepaid expenses and other current assets	$	17,864		-			$	18,367			22,966			-			25,105
Total current assets	$	441,169		-			$	429,604			$	459,764		-			$	448,902
Student loan receivables, net, non-current	$	12,065		-			$	11,035			$	14,998		-			$	14,232
Deferred income taxes, non-current	$	10,805		-			$	11,604			$	10,810		-			$	11,608
Total assets	$	682,447		-			$	670,651			$	723,119		-			$	712,289
Accrued liabilities	$	66,755		-			$	64,595			$	54,650		-			$	54,006
Total current liabilities	$	260,575		-			$	258,415			$	248,012		-			$	247,368
Total liabilities	$	289,296		-			$	287,136			$	279,333		-			$	278,689
Retained earnings	$	383,148		-			$	373,512			$	426,406		-			$	416,220
Total stockholders’ equity	$	393,151		-			$	383,515			$	443,786		-			$	433,600
Total liabilities and stockholders’ equity	$	682,447		-			$	670,651			$	723,119		-			$	712,289
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified	As Revised
Consolidated balance sheet data:	30-Sep-12										31-Dec-12
Cash and cash equivalents	$	181,577		-			$	131,501			$	255,965		-	$	208,971
Restricted cash	$	—		-			$	50,076			$	—		-	$	46,994
Accounts receivable, net	$	99,919		$	99,386		$	84,178			$	67,371		-	$	54,487
Student loan receivables, net, current	$	—		$	533		$	533			-			-	-
Deferred income taxes, current	$	5,313		-			$	8,106			$	10,936		-	$	15,490
Prepaid expenses and other current assets	$	22,722		-			$	22,944			19,810			-	20,053
Total current assets	$	452,515		-			$	440,322			$	491,605		-	$	483,518
Student loan receivables, net, non-current	$	14,992		-			$	14,291			$	15,143		-	$	14,416
Deferred income taxes, non-current	$	10,752		-			$	11,550			$	13,266		-	$	13,706
Total assets	$	736,099		-			$	724,003			$	750,787		-	$	742,413
Accrued liabilities	$	52,313		-			$	50,044			-			-	-
Total current liabilities	$	231,925		-			$	229,656			-			-	-
Total liabilities	$	265,565		-			$	263,296			-			-	-
Retained earnings	$	456,226		-			$	446,399			$	474,598		-	$	466,224
Total stockholders’ equity	$	470,534		-			$	460,707			$	491,570		-	$	483,196
Total liabilities and stockholders’ equity	$	736,099		-			$	724,003			$	750,787		-	$	742,413
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
	Three Months Ended
Consolidated statement of income data:	31-Mar-12										30-Jun-12
Revenue	$	250,437		-			$	241,433			$	256,302		-			$	249,534
Instructional costs and services	$	84,224		$	84,453		$	81,202			$	85,279		$	85,579		$	79,719
General and administrative	$	25,542		$	25,314		$	25,314			$	15,047		$	14,747		$	14,747
Total costs and expenses	$	199,808		-			$	196,558			$	187,520		-			$	181,660
Operating income	$	50,629		-			$	44,875			$	68,782		-			$	67,874
Other income, net	$	683		-			$	740			$	854		-			$	883
Income before income taxes	$	51,312		-			$	45,615			$	69,636		-			$	68,757
Income tax expense	$	19,341		-			$	17,181			$	26,378		-			$	26,049
Net income	$	31,971		-			$	28,434			$	43,258		-			$	42,708
Basic earnings per share	$	0.61		-			$	0.55			$	0.82		-			$	0.81
Diluted earnings per share	$	0.57		-			$	0.51			$	0.77		-			$	0.76
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
	Three Months Ended
Consolidated statement of income data:	30-Sep-12										31-Dec-12
Revenue	$	252,076		-			$	245,917			$	209,356		-			$	206,521
Instructional costs and services	$	90,986		$	91,362		$	84,666			$	102,034		$	102,607		$	97,485
General and administrative	$	17,247		$	16,870		$	16,870			$	13,139		$	12,566		$	12,566
Total costs and expenses	$	204,967		-			$	198,270			$	180,412		-			$	175,290
Operating income	$	47,109		-			$	47,647			$	28,944		-			$	31,231
Other income, net	$	955		-			$	996			$	878		-			$	912
Income before income taxes	$	48,064		-			$	48,643			$	29,822		-			$	32,143
Income tax expense	$	18,244		-			$	18,464			$	11,450		-			$	12,318
Net income	$	29,820		-			$	30,179			$	18,372		-			$	19,825
Basic earnings per share	$	0.56		-			$	0.57			$	0.34		-			$	0.37
Diluted earnings per share	$	0.53		-			$	0.54			$	0.33		-			$	0.36
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
	Year to Date Period Ended
Consolidated statement of income data:	31-Mar-12										30-Jun-12
Revenue	$	250,437		-			$	241,433			$	506,739		-			$	490,967
Instructional costs and services	$	84,224		$	84,453		$	81,202			$	169,503		$	170,032		$	160,921
General and administrative	$	25,542		$	25,314		$	25,314			$	40,589		$	40,061		$	40,061
Total costs and expenses	$	199,808		-			$	196,558			$	387,328		-			$	378,218
Operating income	$	50,629		-			$	44,875			$	119,411		-			$	112,749
Other income, net	$	683		-			$	740			$	1,537		-			$	1,623
Income before income taxes	$	51,312		-			$	45,615			$	120,948		-			$	114,372
Income tax expense	$	19,341		-			$	17,181			$	45,719		-			$	43,230
Net income	$	31,971		-			$	28,434			$	75,229		-			$	71,142
Basic earnings per share	$	0.61		-			$	0.55			$	1.44		-			$	1.36
Diluted earnings per share	$	0.57		-			$	0.51			$	1.34		-			$	1.27
Consolidated statement of cash flow data:
Net income	$	31,971		-			$	28,434			$	75,229		-			$	71,142
Provision for bad debts	$	16,669		-			$	13,418			$	33,401		-			$	24,289
Amortization of premium/discount	$	1,754		-			$	2,125			$	3,594					$	4,470
Restricted cash	$	—		-			$	(5,028	)		$	—		-			$	(2,809	)
Accounts receivable	$	(46,053	)	-			$	(37,153	)		$	(62,501	)	-			$	(46,772	)
Prepaid expenses and other current assets	$	(459	)	-			$	32			$	(5,084	)	-			$	(6,806	)
Student loans receivable	$	(2,399	)				$	(3,214	)		$	(5,626	)				$	(6,666	)
Accounts payable and accrued liabilities	$	26,851		-			$	24,691			$	18,492		-			$	17,847
Cash flows from operating activities	$	40,350		-			$	35,321			$	76,806		-			$	73,996
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified	As Revised
	Year to Date Period Ended
Consolidated statement of income data:	30-Sep-12										31-Dec-12
Revenue	$	758,815		-			$	736,884			$	968,171		-	$	943,405
Instructional costs and services	$	260,489		$	261,394		$	245,587			$	364,001		-	$	343,072
General and administrative	$	57,836		$	56,931		$	56,931			-			-	-
Total costs and expenses	$	592,295		-			$	576,488			$	772,707		-	$	751,778
Operating income	$	166,520		-			$	160,396			$	195,464		-	$	191,627
Other income, net	$	2,492		-			$	2,619			$	3,370		-	$	3,531
Income before income taxes	$	169,012		-			$	163,015			$	198,834		-	$	195,158
Income tax expense	$	63,963		-			$	61,694			$	75,413		-	$	74,012
Net income	$	105,049		-			$	101,321			$	123,421		-	$	121,146
Basic earnings per share	$	2		-			$	1.93			$	2.33		-	$	2.29
Diluted earnings per share	$	1.87		-			$	1.81			$	2.21		-	$	2.17
Consolidated statement of cash flow data:
Net income	$	105,049		-			$	101,321			$	123,421		-	$	121,146
Provision for bad debts	$	52,418		-			$	36,610			$	73,696		-	$	52,767
Deferred income taxes	-			-			-				$	(9,972	)	-	$	(11,373	)
Amortization of premium/discount	$	5,384					$	6,922			$	6,805			$	8,992
Restricted cash	$	—		-			$	3,639			$	—		-	$	6,721
Accounts receivable	$	(90,188	)	-			$	(68,357	)		$	(81,577	)	-	$	(62,333	)
Prepaid expenses and other current assets	$	(3,982	)	-			$	(4,548	)		$	(1,056	)	-	$	(2,387	)
Student loans receivable	$	(5,730	)				$	(6,729	)		$	(3,778	)		$	(5,742	)
Accounts payable and accrued liabilities	$	19,363		-			$	17,094			-			-	-
Deferred revenue and student deposits	-			-			-				$	(10,389	)	-	$	(3,921	)
Cash flows from operating activities	$	93,588		-			$	97,226			$	143,185		-	$	149,905
+ Tables above reflecting the revision for fiscal year 2012 are after the effects of the pre-existing revision and reclassifications described below in Footnote 2 "2012 Revision of Previously Issued Financial Statements" and in Footnote 3 "Reclassification."
2012 Revision of Previously Issued Financial Statements
During the first quarter of 2013, the Company identified a $7.2 million out of period adjustment for bad debt expense related to the aging of the Company's accounts receivable, which should have been recognized during the year ended December 31, 2012. The Company evaluated the cumulative impact of this item on prior periods and determined to revise its previously issued financial statements to reflect the impact of this correction. Prior periods have been revised in connection with the filing of the Company's Form 10-Q's in 2013.
After the revisions described above, the Company's condensed consolidated financial statements are properly stated. The table below presents the impact of this revision on the Company's consolidated balance sheet data as of December 31, 2012, the consolidated statement of income data and consolidated cash flow data for the year ended December 31, 2012, as well as the impact on the quarterly periods during the year ended December 31, 2012. There was no impact to the cash flows from operating activities in any of the periods presented due to the revision. The following table is presented in thousands, except per share data:
	As Reported				As Revised				As Reported				As Revised				As Reported			As Revised		As Reported			As Revised
	31-Mar-12								30-Jun-12								30-Sep-12					31-Dec-12
Consolidated balance sheet data:
Accounts receivable, net	$	92,853			$	91,129			$	99,617			$	91,139			$	111,010		$	99,919	$	75,177		$	67,927
Deferred income taxes	-				-				-				-				-			-		$	8,228		$	10,936
Total current assets	$	442,893			$	441,169			$	468,242			$	459,764			$	463,606		$	452,515	$	496,147		$	491,605
Total assets	$	684,171			$	682,447			$	731,597			$	723,119			$	747,190		$	736,099	$	755,329		$	750,787
Accrued liabilities	$	67,409			$	66,755			$	57,858			$	54,650			$	56,609		$	52,313	-			-
Total current liabilities	$	261,229			$	260,575			$	251,220			$	248,012			$	236,121		$	231,925	-			-
Total liabilities	$	289,950			$	289,296			$	282,541			$	279,333			$	269,761		$	265,565	-			-
Retained earnings	$	384,218			$	383,148			$	431,676			$	426,406			$	463,121		$	456,226	$	479,140		$	474,598
Total stockholders’ equity	$	394,221			$	393,151			$	449,056			$	443,786			$	477,429		$	470,534	$	496,112		$	491,570
Total liabilities and stockholders’ equity	$	684,171			$	682,447			$	731,597			$	723,119			$	747,190		$	736,099	$	755,329		$	750,787
	Three Months Ended
	31-Mar-12								30-Jun-12								30-Sep-12					31-Dec-12
Consolidated statement of income data:
Instructional costs and services (1)	$	82,500			$	84,224			$	78,525			$	85,279			$	88,373		$	90,986	$	105,875		$	102,034
Total costs and expenses	$	198,084			$	199,808			$	180,766			$	187,520			$	202,354		$	204,967	$	184,253		$	180,412
Operating income	$	52,353			$	50,629			$	75,536			$	68,782			$	49,722		$	47,109	$	25,103		$	28,944
Income before income taxes	$	53,036			$	51,312			$	76,390			$	69,636			$	50,677		$	48,064	$	25,980		$	29,822
Income tax expense	$	19,995			$	19,341			$	28,932			$	26,378			$	19,232		$	18,244	$	9,962		$	11,450
Net income	$	33,041			$	31,971			$	47,458			$	43,258			$	31,445		$	29,820	$	16,019		$	18,372
Earnings per share:
Basic	$	0.64			$	0.61			$	0.9			$	0.82			$	0.59		$	0.56	$	0.3		$	0.34
Diluted	$	0.59			$	0.57			$	0.84			$	0.77			$	0.56		$	0.53	$	0.29		$	0.33
	Year to Date Period Ended
	31-Mar-12								30-Jun-12								30-Sep-12					31-Dec-12
Consolidated statement of income data:
Instructional costs and services (1)	$	82,500			$	84,224			$	161,025			$	169,503			$	249,398		$	260,489	$	355,273		$	362,523
Total costs and expenses	$	198,084			$	199,808			$	378,850			$	387,328			$	581,204		$	592,295	$	765,457		$	772,707
Operating income	$	52,353			$	50,629			$	127,889			$	119,411			$	177,611		$	166,520	$	202,714		$	195,464
Income before income taxes	$	53,036			$	51,312			$	129,426			$	120,948			$	180,103		$	169,012	$	206,084		$	198,834
Income tax expense	$	19,995			$	19,341			$	48,927			$	45,719			$	68,159		$	63,963	$	78,121		$	75,413
Net income	$	33,041			$	31,971			$	80,499			$	75,229			$	111,944		$	105,049	$	127,963		$	123,421
Earnings per share:
Basic	$	0.64			$	0.61			$	1.54			$	1.44			$	2.13		$	2	$	2.42		$	2.33
Diluted	$	0.59			$	0.57			$	1.43			$	1.34			$	2		$	1.87	$	2.29		$	2.21
Consolidated statement of cash flow data:
Net income	$	33,041			$	31,971			$	80,499			$	75,229			$	111,944		$	105,049	$	127,963		$	123,421
Provision for bad debts	$	14,945			$	16,669			$	24,923			$	33,401			$	41,327		$	52,418	$	66,446		$	73,696
Deferred income taxes	-				-				-				-				-			-		$	(7,264	)	$	(9,972	)
Accounts payable and accrued liabilities	$	27,505			$	26,851			$	21,700			$	18,492			$	23,559		$	19,363	-			-
(1) The amounts in the “as reported” column for instructional costs and services above reflect reclassified amounts for each respective period. For additional information, see also Note 3, “Reclassification.”
Restricted Cash
Restricted cash primarily represents funds held for students from Title IV financial aid program funds that result in credit balances on a student’s account. Restricted cash is excluded from cash and cash equivalents on our condensed consolidated balance sheets and statements of cash flows. Changes in restricted cash are included in cash flows from operating activities on our consolidated statements of cash flows, as these restricted funds are closely related to the Company's operational activity. Our restricted cash is primarily held in money market accounts.
Accounts Receivable and Allowance for Doubtful Accounts
Accounts receivable consists of student accounts receivable, which represent amounts due for tuition, technology fees and other fees from currently enrolled and former students. Students generally fund their education through grants and/or loans under various Title IV programs, tuition assistance from military and corporate employers or personal funds.
Accounts receivable are stated at the amount management expects to collect from outstanding balances. For accounts receivable, an allowance for doubtful accounts is estimated by management based on (i) an assessment of individual accounts receivable over a specific aging and amount (and all other balances on a pooled basis based on historical collection experience), (ii) consideration of the nature of the receivable accounts and (iii) potential changes in the business or economic environment. The provision for bad debts is recorded within the instructional costs and services line in the condensed consolidated statements of income.
Student Loans Receivable and Loan Loss Reserves
Student loans receivable consist of loans to qualified students and have a repayment period of 10 years from the date of graduation or withdrawal from the Company's institutions. The interest rate charged on student loans is a fixed rate of either 4.5% or 0.0% depending upon the repayment plan selected. If the student selects the rate of 0.0%, the student must pay $50 per month on the loan while enrolled in school and during the six months of grace period (after graduation or withdrawal) before the repayment period begins. On the 0.0% student loans, the Company imputes interest using the rate that would be used in a market transaction with similar terms. Interest income on student loans is recognized using the effective interest method and is recorded within other income in the condensed consolidated statements of income. Revenue recognized related to student loans was immaterial during each of the three and nine months ended September 30, 2013 and September 30, 2012, respectively.
Student loans receivable are stated at the amount management expects to collect from outstanding balances. For tuition related student loan receivables, the Company estimates an allowance for doubtful accounts, similar to that of accounts receivable, based on (i) an assessment of individual loans receivable over a specific aging and amount (and all other balances on a pooled basis based on historical collection experience), (ii) consideration of the nature of the receivable accounts, (iii) potential changes in the business or economic environment and (iv) related FICO scores and other industry metrics. The related provision for bad debts is recorded within the instructional costs and services line in the condensed consolidated statements of income.
For non-tuition related student loans, the Company utilizes an impairment methodology. Under this methodology, management determines whether a loan would be impaired if it is probable that the Company will be unable to collect all amounts due in accordance with the contractual terms of the individual loan agreement. This assessment is based on an analysis of several factors including aging history and delinquency trending, the risk characteristics and loan performance of the specific loans, as well as current economic conditions and industry trends. Based on these factors, the Company considers loans to be impaired when they reach a delinquency status that requires specialized collection efforts. The Company records a loss reserve for the full book value of the impaired loans. For the three and nine months ended September 30, 2013, there was $0.5 million and $0.8 million, respectively, recorded for loan loss reserves. The loan loss reserve is maintained at a level deemed adequate by management based on a periodic analysis of the individual loans and is recorded within the instructional costs and services line in the condensed consolidated statements of income.
Revenue and Deferred Revenue
The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered or delivery has occurred, our fees or price is fixed or determinable, and collectibility is reasonably assured. The Company's revenue consists of tuition, technology fees, course digital materials and other miscellaneous fees. Tuition revenue is deferred and recognized on a straight-line basis over the applicable period of instruction net of scholarships and expected refunds, with the exception of an online student's first course, per degree level, at Ashford University. Effective in the fourth quarter of 2012, an online student's first course per degree level at Ashford University falls under a three-week conditional admission period in which the revenue is deferred until the student matriculates into the course.
The Company's institutions' online students generally enroll in a program that encompasses a series of five to six-week courses which are taken consecutively over the length of the program. With the exception of those students under conditional admission, the online students are billed on a payment period basis on the first day of class. The Company's institutions' campus-based students enroll in a program that encompasses a series of nine-week or 16-week courses. Campus-based students are billed at the beginning of each term. The Company assesses collectibility at the start of a student’s payment period (generally five courses for undergraduates and four courses for graduates) for the courses in that payment period.
If a student's attendance in a class precedes the receipt of cash from the student's source of funding, the Company establishes an account receivable and corresponding deferred revenue in the amount of the tuition due for that payment period. Cash received either directly from the student or from the student's source of funding reduces the balance of accounts receivable due from the student. Financial aid from sources such as the federal government's Title IV programs pertains to the online student's award year and is generally divided into two disbursement periods. As such, each disbursement period may contain funding for up to four courses. Financial aid disbursements are typically received during the online student's attendance in the first or second course. Since the majority of disbursements cover more courses than for which a student is currently enrolled, the amount received in excess effectively represents a prepayment from the online student for up to four courses. At the end of each accounting period, the deferred revenue and student deposits and related account receivable balances are reduced to present amounts attributable to the current course.
For those students under conditional admission, the student is not obligated for payment until after their conditional admission period has lapsed, so there is no required refund. For all subsequent courses, the Company records a provision for expected refunds and reduces revenue for the amount that is expected to be subsequently refunded. Provisions for expected refunds have not been material to any period presented. If a student withdraws from a program prior to a specified date, a portion of such student's tuition is refunded, subject to certain state requirements which require a pro rata refund. The Company reassess collectibility throughout the period revenue is recognized by the Company's institutions, on a student-by-student basis. The Company reassess collectibility based upon new information and changes in facts and circumstances relevant to a student's ability to pay. For example, the Company reassesses collectibility when a student drops from the institution (i.e., is no longer enrolled) and when a student attends a course that was not included in the initial assessment at the start of a student’s payment period.
The Company records technology fees, which are one-time start up fees charged to each new online student, other than military, scholarship students or certain corporate reimbursement students. Technology fee revenue is recognized ratably over the average expected enrollment of a student. Effective January 1, 2013, Ashford University eliminated the one-time technology fee charged students and replaced it with a per course charge. The per course technology fee revenue is recognized on a straight-line basis over the applicable period of instruction. Other miscellaneous fees include fees for course content and textbooks and other services, such as commencements, and are recognized upon delivery of the goods or when the related service is performed.
Recently Adopted Accounting Pronouncements
In July 2012, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2012-02, which amends Accounting Standards Codification Topic 350, Testing Indefinite-Lived Intangible Assets for Impairment. The amended standard reduces the cost and complexity of testing indefinite-lived intangible assets, other than goodwill, for impairment by allowing companies to perform a qualitative assessment to determine whether further impairment testing is necessary, similar in approach to the goodwill impairment test. The guidance provided in ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company adopted ASU 2012-02, effective January 1, 2013, and such adoption did not have a material effect on our condensed consolidated financial statements.
In February 2013, the FASB issued ASU 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, or AOCI, which amends Accounting Standards Codification Topic 220, Comprehensive Income. Under ASU 2013-02, an entity is required to provide information about the amounts reclassified out of AOCI by component in a single note or on the face of the financial statements. The guidance provided in ASU 2013-02 is effective for interim and annual reporting periods beginning after December 15, 2012. The Company adopted ASU 2013-02, effective January 1, 2013, and such adoption did not have a material effect on our condensed consolidated financial statements.

Reclassification

Reclassification	9 Months Ended
	Sep. 30, 2013
Reclassification [Abstract]	'
Reclassification	'
	Reclassification
	Effective in the fourth quarter of 2012, the Company made changes in the presentation of its operating expenses. The Company determined that these changes would better reflect industry practices and would provide more meaningful information as well as increased transparency to its operations. The Company believes its expenses as reclassified better represent the operational changes and the business initiatives that have been implemented. The Company has reclassified prior periods to conform to the new presentation. There was no change to the total amount of operating expenses as a result of the reclassification.
	The following table depicts the Company's operating expenses as previously reported, as well as currently reclassified, on its condensed consolidated statements of income for each of the three month periods noted below (in thousands):
		March 31,			June 30,			September 30,			December 31,
		2012			2012			2012			2012
	Instructional costs and services (as reported)	$	68,475		$	65,395		$	75,699		$	105,875
	Impact of reclassification	14,025			13,130			12,674			—
	Instructional costs and services (as reclassified)	82,500			78,525			88,373			105,875
	Impact of bad debt revision	1,724			6,754			2,613			(3,841		)
	Instructional costs and services (as reclassified and revised)	84,224			85,279			90,986			102,034
	Admissions advisory and marketing (as reported)	80,063			78,608			90,291			65,239
	Impact of reclassification	9,979			8,586			6,443			—
	Admissions advisory and marketing (as reclassified)	90,042			87,194			96,734			65,239
	General and administrative (as reported)	49,546			36,763			36,364			13,139
	Impact of reclassification	(24,004		)	(21,716		)	(19,117		)	—
	General and administrative (as reclassified)	25,542			15,047			17,247			13,139
	Total costs and expenses (as reclassified and revised)	$	199,808		$	187,520		$	204,967		$	180,412
	For additional information, see also Note 2, “Summary of Significant Accounting Policies - 2012 Revision of Previously Issued Financial Statements.”

Earnings_Per_Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	Earnings Per Share
	Basic earnings 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 calculated by dividing net income by the sum of (i) the weighted average number of common shares outstanding for the period and (ii) potentially dilutive securities outstanding during the period, if the effect is dilutive.
	Potentially dilutive common shares for each of the three and nine months ended September 30, 2013 and September 30, 2012, consisted of incremental shares of common stock issuable upon the exercise of options and upon the settlement of restricted stock units.
	The following table sets forth the computation of basic and diluted earnings per share for the periods indicated (in thousands, except per share data):
		Three Months Ended September 30,						Nine Months Ended September 30,
		2013			2012			2013		2012
		(As restated)						(As restated)
	Numerator:
	Net income	$	14,211		$	30,179		$	50,992	$	101,321
	Denominator:
	Weighted average number of common shares outstanding	54,336			53,184			54,201		52,576
	Effect of dilutive options and restricted stock units	1,996			2,349			1,497		3,261
	Effect of dilutive warrants	99			223			97		252
	Diluted weighted average number of common shares outstanding	56,431			55,756			55,795		56,089
	Earnings per share:
	Basic earnings per share	$	0.26		$	0.57		$	0.94	$	1.93
	Diluted earnings per share	$	0.25		$	0.54		$	0.91	$	1.81
	For the periods indicated below, the computation of dilutive common shares outstanding excludes certain options and restricted stock units to purchase shares of common stock because their effect was anti-dilutive.
		Three Months Ended September 30,					Nine Months Ended September 30,
	(in thousands)	2013		2012			2013		2012
	Options	2,564		3,405			3,493		1,364
	Restricted stock units	—		—			1		—

Significant_Balance_Sheet_Acco

Significant Balance Sheet Accounts	9 Months Ended
	Sep. 30, 2013
Significant Balance Sheet Accounts [Abstract]	'
Significant Balance Sheet Accounts	'
	Significant Balance Sheet Accounts
	Receivables, Net
	Receivables, net, consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
		(As restated)
	Accounts receivable	$	72,991		$	85,953
	Less allowance for doubtful accounts	(31,149		)	(31,466		)
	Accounts receivable, net	$	41,842		$	54,487
	Long term:
	Student loans receivable (non-tuition related)	$	7,954		$	9,704
	Student loans receivable (tuition related)	5,642			6,568
	Student loans receivable	13,596			16,272
	Less allowance for doubtful accounts	(1,660		)	(1,856		)
	Student loans receivable, net	$	11,936		$	14,416
	Student loans receivable is presented net of any related discount, and the balances approximated fair value at each balance sheet date. The Company estimated the fair value of the student loans receivable by discounting the future cash flows using current rates for similar arrangements. The assumptions used in this estimate are considered unobservable inputs and are therefore categorized as Level 3 measurements under accounting guidance.
	The following table presents the changes in the allowance for doubtful accounts for the periods indicated (in thousands):
		Beginning			Charged to			Deductions(1)		Ending
		Balance			Expense					Balance
	Allowance for doubtful accounts receivable:
	For the nine months ended September 30, 2013	$	(31,466	)	$	31,606		$	31,923	$	(31,149	)
	For the nine months ended September 30, 2012	(24,688		)	36,737			33,263		(28,162		)
	Allowance for long term student loans receivable (tuition related):
	For the nine months ended September 30, 2013	$	(1,856	)	$	64		$	260	$	(1,660	)
	For the nine months ended September 30, 2012	(2,030		)	(127		)	6		(1,897		)
	-1	Deductions represent accounts written off, net of recoveries.
	For the non-tuition related student loans receivable, the Company monitors the credit quality using credit scores, aging history and delinquency trending. The loan reserve methodology is reviewed on a quarterly basis. Delinquency is the main factor of determining if a loan is impaired. If a loan were determined to be impaired, interest would no longer accrue. For the three and nine months ended September 30, 2013, there was $0.5 million and $0.8 million, respectively, of loans that were impaired, and as of September 30, 2013, an immaterial amount of loans had been placed on non-accrual status.
	Prepaid Expenses and Other Current Assets
	Prepaid expenses and other current assets consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
		(As restated)
	Prepaid expenses	$	10,254		$	9,367
	Prepaid licenses	3,061			5,864
	Prepaid insurance	1,184			1,134
	Interest receivable	647			2,221
	Other current assets	3,926			1,467
	Total prepaid expenses and other current assets	$	19,072		$	20,053
	Property and Equipment, Net
	Property and equipment, net, consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
	Land	$	7,091		$	7,091
	Buildings and building improvements	28,520			25,430
	Furniture, office equipment and software	94,145			85,709
	Leasehold improvements	24,410			23,756
	Vehicles	147			147
	Total property and equipment	154,313			142,133
	Less accumulated depreciation and amortization	(59,743		)	(46,167		)
	Total property and equipment, net	$	94,570		$	95,966
	Goodwill and Intangibles, Net
	Goodwill and intangibles, net, consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
	Goodwill and indefinite-lived intangibles	$	3,424		$	3,424
	Definite-lived intangible assets	$	13,496		$	9,978
	Less accumulated amortization	(4,946		)	(2,663		)
	Definite-lived intangible assets, net	8,550			7,315
	Total goodwill and intangibles, net	$	11,974		$	10,739
	For the three months ended September 30, 2013 and September 30, 2012, amortization expense was $0.9 million and $0.4 million, respectively. For the nine months ended September 30, 2013 and September 30, 2012, amortization expense was $2.3 million and $1.0 million, respectively. The Company estimates that the remaining amortization expense for those intangibles which have been placed into service as of September 30, 2013, will be approximately $0.9 million, $3.3 million, $2.2 million and $0.5 million over the remaining fiscal years ending December 31, 2013, December 31, 2014, December 31, 2015 and December 31, 2016, respectively.
	Accrued Liabilities
	Accrued liabilities consist of the following (in thousands):
		As of			As of
30-Sep-13			31-Dec-12
	(As restated)
Accrued salaries and wages	$	12,244		$	11,585
Accrued bonus	1,883			1,603
Accrued vacation	9,559			8,993
Accrued expenses	21,513			15,924
Accrued income taxes payable	3,629			6,535
Total accrued liabilities	$	48,828		$	44,640
There was a reduction in force during the second quarter of 2013 to help better align personnel resources with the impact of previously announced institutional initiatives regarding enrollments. We recognized $5.9 million of severance costs for wages and benefits during the second quarter for this reduction in force. The total severance amount was charged as $4.8 million to instructional costs and services, $0.3 million to admissions advisory and marketing expenses, and $0.8 million to general and administrative expenses. These costs were fully paid during the third quarter of 2013 from existing cash on hand. There were no additional severance costs or other related contract termination costs since that time.
Deferred Revenue and Student Deposits
Deferred revenue and student deposits consist of the following (in thousands):
	As of			As of
	30-Sep-13			31-Dec-12
Deferred revenue	$	32,763		$	44,967
Student deposits	93,684			130,090
Total deferred revenue and student deposits	$	126,447		$	175,057

Investments

Investments	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Investments	'
	Investments
	The following tables summarize the fair value information of short and long-term investments as of September 30, 2013, and December 31, 2012, respectively (in thousands):
		As of September 30, 2013
		Level 1		Level 2		Level 3		Total
	Demand notes	$	—	$	652	$	—	$	652
	Corporate notes and bonds	—		21,359		—		21,359
	Total	$	—	$	22,011	$	—	$	22,011
		As of December 31, 2012
		Level 1		Level 2		Level 3		Total
	Demand notes	$	—	$	415	$	—	$	415
	Corporate notes and bonds	—		148,801		—		148,801
	Total	$	—	$	149,216	$	—	$	149,216
	The above tables do not include amounts related to investments classified as other investments, such as certificates of deposit, which are carried at amortized cost. The amortized cost of such investments approximated fair value at each balance sheet date. The assumptions used in these fair value estimates are considered as other observable inputs and are therefore categorized as Level 2 measurements under the accounting guidance. The balances of such other investments were $99.5 million at September 30, 2013, and $109.5 million as of December 31, 2012. The balances of total combined short-term and long-term investments was $121.5 million and $258.7 million, as of September 30, 2013, and December 31, 2012, respectively.
	The Company records the changes in unrealized gains and losses on its investments arising during the period in other comprehensive income. For the three months ended September 30, 2013 and 2012, the Company recorded net unrealized gains of $10,000 and $308,000, respectively, in other comprehensive income which were net of tax expense of $9,000 and $187,000, respectively. For the nine months ended September 30, 2013 and 2012, the Company recorded a net unrealized loss of $194,000, and a net unrealized gain of $945,000, respectively, in other comprehensive income which were net of tax benefit of $115,000 and tax expense of $565,000, respectively.

Credit_Facilities

Credit Facilities	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Credit Facilities	'
	Credit Facilities
	On April 13, 2012, the Company entered into a $50 million revolving line of credit (“Facility”) pursuant to an Amended and Restated Revolving Credit Agreement (“Revolving Credit Agreement”) with the lenders signatory thereto and Comerica, as administrative agent for the lenders. The Revolving Credit Agreement amended, restated and superseded any prior loan documents. At the Company's option, the Company may increase the size of the Facility up to $100 million, in certain minimum increments, subject to the terms and conditions of the Revolving Credit Agreement. Additionally, the Company may request swing-line advances under the Facility up to $3 million in the aggregate.
	Under the Revolving Credit Agreement and the documents executed in connection therewith (collectively, the “Facility Loan Documents”), the lenders have agreed to make loans to the Company and issue letters of credit on the Company's behalf, subject to specific terms and conditions. The Facility has a term of three years and matures on April 13, 2015. Interest and fees accruing under the Facility are payable quarterly in arrears and principal is payable at maturity. The Company may terminate the Facility upon five days notice, without premium or penalty, other than customary breakage fees.
	For any advance under the Facility, interest will accrue at either the “Base Rate” or the “Eurodollar-based Rate,” at the Company's option. The Base Rate means, for any day, 0.5% plus the greatest of: (1) the prime rate for such day, (2) the Federal Funds Effective Rate in effect on such day, plus 1.0%, and (3) the daily adjusting LIBOR rate, plus 1.0%. The Eurodollar-based Rate means, for any day, 1.5% plus the quotient of (1) the LIBOR Rate, divided by (2) a percentage equal to 100% minus the maximum rate on such date at which Comerica is required to maintain reserves on “Eurocurrency Liabilities” as defined in Regulation D of the Board of Governors of the Federal Reserve System. For any advance under the swing line, interest will accrue at either the Base Rate or, if made available to the Company by the swing line lender, at the lender's option, a different rate quoted by such lender. For any letter of credit issued on the Company's behalf under the Facility, the Company is required to pay a fee of 1.50% of the undrawn amount of such letter of credit plus a letter of credit facing fee. The Company is also required to pay a facility fee of 0.25% of the aggregate commitment then in effect under the Facility, whether used or unused.
	The Facility Loan Documents contain other customary affirmative, negative and financial maintenance covenants, representations and warranties, events of default, and remedies upon an event of default, including the acceleration of debt and the right to foreclose on the collateral securing the Facility. The Company was in compliance with all financial covenants in the Facility Loan Documents as of September 30, 2013.
	As security for the performance of the Company's obligations under the Facility Loan Documents, the Company granted the lenders a first priority security interest in substantially all of the Company's assets, including its real property.
	As of September 30, 2013, and up to the date of filing, the Company had no borrowings outstanding under the Facility. As of September 30, 2013, the Company used the availability under the line of credit to issue letters of credit aggregating $5.8 million.
	Surety Bond Facility
	As part of its normal business operations, the Company is required to provide surety bonds in certain states in which the Company does business. In May 2009, the Company entered into a surety bond facility with an insurance company to provide such bonds when applicable. As of September 30, 2013, the total available surety bond facility was $12.0 million and the Company had issued surety bonds totaling $7.0 million.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	Stock-Based Compensation
	The Company recorded $3.3 million and $3.4 million of stock-based compensation expense for the three months ended September 30, 2013 and 2012, respectively, and $10.7 million and $9.9 million of stock-based compensation expense for the nine months ended September 30, 2013 and 2012, respectively. The related income tax benefit was $1.2 million and $1.3 million for the three months ended September 30, 2013 and 2012, respectively, and $4.0 million and $3.7 million for the nine months ended September 30, 2013 and 2012, respectively.
	There were 13,060 restricted stock units (“RSUs”) granted during the three months ended September 30, 2013 at a grant date fair value of $16.52. During the three and nine months ended September 30, 2013, approximately 0.2 million RSUs vested and were released.
	The Company did not grant any options to purchase shares of common stock during the three months ended September 30, 2013. During the three months ended September 30, 2013, options to purchase 0.2 million shares of common stock were exercised.
	As of September 30, 2013, there was unrecognized compensation cost of $15.5 million related to unvested options and RSUs.

Warrants

Warrants	9 Months Ended
	Sep. 30, 2013
Warrants and Rights Note Disclosure [Abstract]	'
Warrants	'
	Warrants
	The Company has issued warrants to purchase common stock to various employees, consultants, licensors and lenders with exercise prices ranging from $1.125 to $9.00. Each warrant represents the right to purchase one share of common stock. As of September 30, 2013, warrants to purchase 0.1 million shares of common stock remain outstanding. The Company has not issued any warrants since 2005. During the three months ended September 30, 2013, there were approximately 7,000 warrants to purchase shares of common stock exercised. All outstanding warrants are currently exercisable and expire on December 1, 2013.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	The Company's current estimated annual effective income tax rate that has been applied to normal, recurring operations for the nine months ended September 30, 2013, was 38.9%. The Company's actual effective income tax rate was 36.8% for the nine months ended September 30, 2013. The actual effective rate for the nine months ended September 30, 2013 differed from the Company's estimated annual effective tax rate due to the impact of discrete items on the Company's income before the provision for income taxes, primarily the recognition of $1.9 million of gross unrecognized tax benefits and the reversal of accrued interest related to the lapse of the statute of limitations, offset by increases to other gross unrecognized tax benefits and related accrued interest.
	At September 30, 2013, and December 31, 2012, the Company had $8.1 million and $9.3 million of gross unrecognized tax benefits, respectively, of which $5.3 million and $6.6 million, respectively, would impact the effective income tax rate if recognized.
	The Company is subject to U.S. federal income tax and multiple state tax jurisdictions. The 2002 through 2012 tax years remain open to examination by major taxing jurisdictions to which the Company is subject.
	The Company's continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense. Accrued interest and penalties related to uncertain tax positions as of September 30, 2013 and as of December 31, 2012, was $1.8 million and $1.7 million, respectively.
	The California Franchise Tax Board commenced an audit of the Company's 2008 and 2009 California income tax returns in October 2011. The Company does not expect any significant adjustments resulting from this audit.
	It is reasonably possible that the amount of the unrecognized tax benefit will change during the next 12 months, however the Company does not expect the potential change to have a material effect on the results of operations or financial position in the next year.

Regulatory

Regulatory	9 Months Ended
	Sep. 30, 2013
Regulatory [Abstract]	'
Regulatory	'
	Regulatory
	The Company is subject to extensive regulation by federal and state governmental agencies and accrediting bodies. In particular, the Higher Education Act of 1965, as amended (“Higher Education Act”), and the regulations promulgated thereunder by the U.S. Department of Education (“Department”) subject the Company to significant regulatory scrutiny on the basis of numerous standards that institutions of higher education must satisfy in order to participate in the various federal student financial assistance programs under Title IV of the Higher Education Act.
	Ashford University and University of the Rockies are both currently regionally accredited by the Higher Learning Commission of the North Central Association of Colleges and Schools (“HLC”).
	WASC Grant of Initial Accreditation of Ashford University. On July 10, 2013, the WASC Senior College and University Commission (“WASC”) granted Initial Accreditation to Ashford University for five years, until July 15, 2018. This WASC action permits Ashford University to designate WASC as its accreditor of record for purposes of eligibility to participate in the Title IV programs, subject to (i) the Department's prior approval, (ii) the university's voluntary withdrawal from HLC, (iii) receipt of acknowledgment by HLC, and (iv) release of HLC's relevant records to WASC. WASC found that the university has responded to its previously expressed concerns, judged that Ashford University is in substantial compliance with WASC standards and established a process for monitoring progress in implementing recommendations in several areas related to growth, infrastructure, student retention and student outcomes. As part of the monitoring process, the university will host WASC in a Special Visit in spring 2015. The university intends to transition from HLC to WASC, name WASC as its accreditor of record for Title IV purposes, and designate its San Diego, California facilities as its main campus and its Clinton, Iowa campus as an additional location, subject to approval by the Department. Ashford University formally submitted its request for such approvals to the Department on July 17, 2013. On November 4, 2013, the Department notified Ashford University that the Department will approve the university’s change in accreditor, recognizing WASC as Ashford University’s accreditor, along with the renewal of certification for continued participation in the Title IV, HEA programs. The Department anticipates completing its review and approval of the university’s application for change in accreditor, and issuing a new Program Participation Agreement, within the next few weeks.
	Application for Licensure by California BPPE. To be eligible to participate in Title IV programs, an institution must be legally authorized to offer its educational programs by the states in which it is physically located. Effective July 1, 2011, the Department established new requirements to determine if an institution is considered to be legally authorized by a state. See “Regulation - State Authorization” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, which was filed with the SEC on March 12, 2013, and amended on May 17, 2013. In connection with its transition to WASC accreditation, Ashford University plans to designate its San Diego, California facilities as its main campus for Title IV purposes, subject to approval by the Department. WASC-accredited institutions operating in California are not required to obtain additional approval from the State of California, Department of Consumer Affairs, Bureau for Private Postsecondary Education, or BPPE, in order to operate in the state. Under the Department’s state authorization rule, an institution must be approved or licensed on a basis other than accreditation in instances in which it is not established by name as an educational institution by a state through a charter, statute, constitutional provision, or other action issued by an appropriate state agency or entity. On May 21, 2013, the Department published a notice stating that it would provide an extension of the effective date of the state authorization rule until July 1, 2014 to qualifying institutions that obtain from a state an explanation of how the extension of time would permit the state to comply with the regulations. The California Department of Consumer Affairs has issued a letter explaining the need for an extension. As it is uncertain how the Department will interpret the state authorization rule or the applicability of the extension of time, the university submitted an Application for Approval to Operate an Accredited Institution to BPPE on September 10, 2013. Once licensed by BPPE, the university will no longer be exempt from certain laws and regulations applicable to private, post-secondary educational institutions. These laws and regulations entail certain California reporting requirements, including but not limited to, employment data, certain changes of ownership and control, faculty and programs, and student refund policies, as well as the triggering of other state and federal student employment data reporting and disclosure requirements.
	HLC Accreditation of Ashford University. On July 18, 2013, Ashford University provided a monitoring report to HLC stating that it had been granted Initial Accreditation by WASC for five years and that the university intends to name WASC as its accreditor of record, subject to approval by the Department. However, if the Department does not recognize the change of accreditor or the designation of San Diego, California as its main campus and Clinton, Iowa as an additional location, or if the Department has not yet recognized the change of accreditor or campus designations, the university would be required to host HLC in a focused evaluation on or before December 15, 2013 to examine retention, graduation and the university's progress in resolving the identified issues. Unless the university withdraws from HLC prior to such date, the HLC Board of Trustees will consider information provided in the July 2013 monitoring report and the December 2013 focused evaluation at its meeting in February 2014 and take action as appropriate. Such action could include placing the institution on notice or probation, a show-cause order or withdrawal of accreditation. Loss of accreditation would denigrate the value of our institutions' educational programs and would cause them to lose their eligibility to participate in Title IV programs, which would have a material adverse effect on enrollments, revenues, financial condition, cash flows and results of operations.
	On September 4, 2013, Ashford University received a letter from HLC, stating that on August 30, 2013, HLC's Board of Trustees removed the university from Notice because the HLC Board determined that the university had resolved the concerns that led to the institution being placed on Notice. The HLC Board maintained the requirement that the university host HLC in a focused evaluation on or before December 15, 2013 to examine retention, graduation and the university's progress in resolving the issues identified in the Notice action. This requirement will remain in effect until the university resigns its status.
	Request for information from Ashford University by Iowa College Student Aid Commission. On September 22, 2012, the Iowa College Student Aid Commission requested that Ashford University provide the commission with certain information and documentation related to, among other matters, the denial of Ashford University's application for WASC accreditation, the university's compliance with HLC criteria and policies, a teach-out plan in the event that Ashford University is unsuccessful in obtaining WASC accreditation and is sanctioned by HLC, and information relating to admissions employees, receipt of financial aid, availability of books, credit balance authorizations, and academic and financial support and advisement services to students. The commission requested that Ashford University provide the requested information by November 12, 2012 and make an in-person presentation during the commission's meeting on November 16, 2012. The university made the presentation and continues to work with the commission to ensure they receive timely accreditation-related updates.
	Negotiated Rulemaking. The Department held negotiated rulemaking public hearings in May and June 2013 and has indicated that this activity is part of a series of rulemaking efforts to achieve a long-term agenda in higher education focused on access, affordability, academic quality and completion. Recent hearings have focused on topics including, but not limited to, cash management of Title IV program funds, state authorization for programs offering distance or correspondence education, gainful employment, credit and clock hour conversions, changes made to the Clery Act by the Violence Against Women Act of 2013 (P.L. 113-4), and the definition of “adverse credit” for PLUS borrowers.
	In June 2013, the Department announced its intention to establish a negotiated rulemaking committee to prepare proposed regulations that would establish standards for programs that prepare students for gainful employment in a recognized occupation, referred to below as the Notice. The Notice sought nominees for the two sessions, the first of which occurred on September 9-11, 2013 and the second of which was scheduled for October 21-23, 2013, but has been delayed because of the partial, temporary government shutdown. In advance of the first negotiated rulemaking session, the Department issued draft regulatory language for discussion purposes. The draft differs from the gainful employment regulations previously promulgated by the Department, which were vacated by the U.S. Court of Appeals for the District of Columbia Circuit, in several significant ways, including: (i) tightening the debt-to-earnings ratios that programs must meet in order to be considered passing and establishing a new “zone” alternative for programs with debt-to-earnings ratios that are neither passing nor failing, (ii) decreasing the number of years for which a program may fail to meet the debt-to-earnings ratios before losing Title IV eligibility from three out of four years to two out of three years, and (iii) eliminating the loan repayment rate metric. The repayment rate metric is the component of the current gainful employment rule which was held to be arbitrary and capricious by the court, resulting in invalidation of the entire rule. This rulemaking process is expected to produce new regulations, which, if published in final form after November 1, 2013 and on or before November 1, 2014, would take effect in July 2015.
	The Notice stated that the Department plans to establish committees to address the other rulemaking issues in the coming months. Department representatives have advised institutions that committees could be established in February or March 2014. Compliance with additional regulations, and/or regulatory scrutiny that results in the Company's institutions being allegedly out of compliance with these regulations, could result in direct and indirect costs of compliance, fines, liabilities, sanctions or lawsuits, which could have a material adverse effect on enrollments, revenues, financial condition, cash flows and results of operations.
	Cohort Default Rate. For each federal fiscal year, the Department calculates a rate of student defaults over a two-year measuring period for each educational institution which is known as a “cohort default rate.” An institution may lose its eligibility to participate in the Direct Loan and Pell programs if, for each of the three most recent federal fiscal years for which information is available, 25% or more of its students who became subject to a repayment obligation in that federal fiscal year defaulted on such obligation by the end of the following federal fiscal year. In addition, an institution may lose its eligibility to participate in the Direct Loan program if its cohort default rate exceeds 40% in the most recent federal fiscal year for which default rates have been calculated by the Department. Ashford University's two-year cohort default rates for the 2011, 2010 and 2009 federal fiscal years, were 10.1%, 10.2%, and 15.3%, respectively. The two-year cohort default rates for the University of the Rockies for the 2011, 2010 and 2009 federal fiscal years, were 4.9%, 4.0% and 3.3%, respectively.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Commitments and Contingencies
	From time to time, the Company is a party to various lawsuits, claims and other legal proceedings that arise in the ordinary course of business. When the Company becomes aware of a claim or potential claim, it assesses the likelihood of any loss or exposure. If it is probable that a loss will result and the amount of the loss can be reasonably estimated, the Company records a liability for the loss. If the loss is not probable or the amount of the loss cannot be reasonably estimated, the Company discloses the nature of the specific claim if the likelihood of a potential loss is reasonably possible and the amount involved is material. Below is a list of material legal proceedings to which the Company or its subsidiaries is a party.
	Compliance Audit by the Department's Office of the Inspector General (“OIG”)
	In January 2011, Ashford University received a final audit report from the OIG regarding the compliance audit commenced in May 2008 and covering the period July 1, 2006 through June 30, 2007. The audit covered Ashford University's administration of Title IV program funds, including compliance with regulations governing institutional and student eligibility, awards and disbursements of Title IV program funds, verification of awards and returns of unearned funds during that period, and its compensation of financial aid and recruiting personnel during the period May 10, 2005 through June 30, 2009.
	The final audit report contained audit findings, in each case for the period July 1, 2006 through June 30, 2007, which are applicable to award year 2006-2007. Each finding was accompanied by one or more recommendations to the Department's Office of Federal Student Aid (“FSA”). Ashford University provided FSA a detailed response to OIG’s final audit report in February 2011. For further details regarding the audit report, please refer the section titled “Regulation - Department Regulation of Title IV Programs - Compliance reviews, audits and reports,” in Part I, Item 1 of the Company's Annual Report on Form 10-K for the year ended December 31, 2012, which was filed with the SEC on March 12, 2013, and amended on May 17, 2013. If the FSA were to determine to assess a monetary liability or commence other administrative action, Ashford University would have an opportunity to contest the assessment or proposed action through administrative proceedings, with the right to seek review of any final administrative action in the federal courts.
	Iowa Attorney General Civil Investigation of Ashford University
	In February 2011, Ashford University received from the Attorney General of the State of Iowa (“Iowa Attorney General”) a Civil Investigative Demand and Notice of Intent to Proceed (“CID”) relating to the Iowa Attorney General's investigation of whether certain of the university's business practices comply with Iowa consumer laws. Pursuant to the CID, the Iowa Attorney General has requested documents and detailed information for the time period January 1, 2008 to present. On June 24, 2013 and October 25, 2013, representatives from the Company and Ashford University met with the Iowa Attorney General to discuss the status of the investigation and a potential resolution involving injunctive relief and a monetary payment. Ashford University is cooperating with the investigation and cannot predict the eventual scope, duration or outcome of the investigation at this time or whether a potential resolution can be reached. As a result, the Company cannot reasonably estimate a range of loss for this action and accordingly has not accrued any liability associated with this action. However, if we are able to resolve this matter, we believe any such resolution would result in material payments and certain non-monetary remedies.
	New York Attorney General Investigation of Bridgepoint Education, Inc.
	In May 2011, the Company received from the Attorney General of the State of New York (“NY Attorney General”) a Subpoena relating to the NY Attorney General's investigation of whether the Company and its academic institutions have complied with certain New York state consumer protection, securities and finance laws. Pursuant to the Subpoena, the NY Attorney General has requested from the Company and its academic institutions documents and detailed information for the time period March 17, 2005 to present. The Company is cooperating with the investigation and cannot predict the eventual scope, duration or outcome of the investigation at this time.
	North Carolina Attorney General Investigation of Ashford University
	In September 2011, Ashford University received from the Attorney General of the State of North Carolina (“NC Attorney General”) an Investigative Demand relating to the NC Attorney General's investigation of whether the university's business practices complied with North Carolina consumer protection laws. Pursuant to the Investigative Demand, the NC Attorney General has requested from Ashford University documents and detailed information for the time period January 1, 2008 to present. Ashford University is cooperating with the investigation and cannot predict the eventual scope, duration or outcome of the investigation at this time.
	California Attorney General Investigation of For-Profit Educational Institutions
	In January 2013, the Company received from the Attorney General of the State of California (“CA Attorney General”) an Investigative Subpoena relating to the CA Attorney General's investigation of for-profit educational institutions. Pursuant to the Investigative Subpoena, the CA Attorney General has requested documents and detailed information for the time period March 1, 2009 to present. On July 24, 2013, the CA Attorney General filed a petition to enforce certain categories of the Subpoena related to recorded calls and electronic marketing data. On September 25, 2013, we reached an agreement with the CA Attorney General to produce certain categories of the documents requested in the petition and stipulated to continue the hearing on the petition to enforce from October 3, 2013 to January 9, 2014. The Company cannot predict the eventual scope, duration or outcome of the investigation at this time. As a result, the Company cannot reasonably estimate a range of loss for this action and accordingly has not accrued any liability associated with this action.
	Stevens v. Bridgepoint Education, Inc.
	In February 2011, the Company received a copy of a complaint filed as a class action lawsuit naming the Company, Ashford University, LLC, and certain employees as defendants. The complaint was filed in the Superior Court of the State of California in San Diego and was captioned Stevens v. Bridgepoint Education, Inc. In April 2011, the Company received a copy of a complaint filed as a class action lawsuit naming the Company and Ashford University, LLC, as defendants. The complaint was filed in the Superior Court of the State of California in San Diego, and was captioned Moore v. Ashford University, LLC. In May 2011, the Company received a copy of a complaint filed as a class action lawsuit naming the Company as a defendant. The complaint was filed in the Superior Court of the State of California in San Diego on May 6, 2011, and was captioned Sanchez v. Bridgepoint Education, Inc. All three of these complaints generally alleged that the plaintiffs and similarly situated employees were improperly denied certain wage and hour protections under California law.
	In October 2011, the above named cases were consolidated because they involved common questions of fact and law, with Stevens v. Bridgepoint Education, Inc. designated as the lead case. In April 2012, the Company entered into a settlement agreement with the plaintiffs of the above named cases to settle the claims on a class-wide basis. Under the terms of the settlement agreement, the Company agreed to pay an amount to settle the plaintiffs' claims, plus any related payroll taxes. The Company accrued a $10.8 million expense in connection with the settlement agreement during the three months ended March 31, 2012. On August 24, 2012, the Court granted final approval of the class action settlement and entered a final judgment in accordance with the terms of the settlement agreement. This settlement was paid out prior to December 31, 2012.
	Securities Class Action
	On July 13, 2012, a securities class action complaint was filed in the U.S. District Court for the Southern District of California by Donald K. Franke naming the Company, Andrew Clark, Daniel Devine and Jane McAuliffe as defendants for allegedly making false and materially misleading statements regarding the Company's business and financial results, specifically the concealment of accreditation problems at Ashford University. The complaint asserts a putative class period stemming from May 3, 2011 to July 6, 2012. A substantially similar complaint was also filed in the same court by Luke Sacharczyk on July 17, 2012 making similar allegations against the Company, Andrew Clark and Daniel Devine. The Sacharczyk complaint asserts a putative class period stemming from May 3, 2011 to July 12, 2012. Finally, on July 26, 2012, another purported securities class action complaint was filed in the same court by David Stein against the same defendants based upon the same general set of allegations and class period. The complaints allege violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated thereunder and seek unspecified monetary relief, interest, and attorneys’ fees.
	On October 22, 2012, the Sacharczyk and Stein actions were consolidated with the Franke action and the Court appointed the City of Atlanta General Employees Pension Fund and the Teamsters Local 677 Health Services & Insurance Plan as lead plaintiffs. A consolidated complaint was filed on December 21, 2012 and the Company filed a motion to dismiss on February 19, 2013. On September 13, 2013, the Court granted the motion to dismiss with leave to amend for alleged misrepresentations relating to Ashford University’s quality of education, the WASC accreditation process, and the Company’s financial forecasts. The Court denied the motion to dismiss for alleged misrepresentations concerning Ashford University’s persistence rates. The plaintiff did not file an amended complaint by the October 31, 2013 deadline and therefore the case will now proceed to discovery.
	The Company believes the lawsuit is without merit and intends to vigorously defend against it. However, because of the many questions of fact and law that may arise, the outcome of this legal proceeding is uncertain at this point. Based on the information available to the Company at present, it cannot reasonably estimate a range of loss for this action and accordingly has not accrued any liability associated with this action.
	Shareholder Derivative Action
	On July 24, 2012, a shareholder derivative complaint was filed in California Superior Court by Alonzo Martinez. In the complaint, the plaintiff asserts a derivative claim on the Company's behalf against certain of its current and former officers and directors. The complaint is entitled Martinez v. Clark, et al., and generally alleges that the individual defendants breached their fiduciary duties of candor, good faith and loyalty, wasted corporate assets and were unjustly enriched. The complaint seeks unspecified monetary relief and disgorgement on behalf of the Company, as well as other equitable relief and attorneys' fees. On September 28, 2012, a substantially similar shareholder derivative complaint was filed in California Superior Court by David Adolph-Laroche. In the complaint, the plaintiff asserts a derivative claim on the Company's behalf against certain of its current and former officers and directors. The complaint is entitled Adolph-Laroche v. Clark, et al., and generally alleges that the individual defendants breached their fiduciary duties of candor, good faith and loyalty, wasted corporate assets and were unjustly enriched.
	On October 11, 2012, the Adolph-Laroche action was consolidated with the Clark action and the case is now entitled In re Bridgepoint, Inc. Shareholder Derivative Action. A consolidated complaint was filed on December 18, 2012 and the defendants filed a motion to stay the case while the underlying securities class action is pending. The motion was granted by the Court on April 11, 2013. A status conference was held on October 10, 2013, during which the Court ordered the stay continued but permitted the plaintiff to receive copies of any discovery responses served in the underlying securities class action.
	Guzman v. Bridgepoint Education, Inc.
	In January 2011, Betty Guzman filed a class action lawsuit against the Company, Ashford University and University of the Rockies in the U.S. District Court for the Southern District of California. The complaint is entitled Guzman v. Bridgepoint Education, Inc., et al., and alleges that the defendants engaged in misrepresentation and other unlawful behavior in their efforts to recruit and retain students. The complaint asserts a putative class period of March 1, 2005 through the present. In March 2011, the defendants filed a motion to dismiss the complaint, which was granted by the Court with leave to amend in October 2011.
	In January 2012, the plaintiff filed a first amended complaint asserting similar claims and the same class period, and the defendants filed another motion to dismiss. In May 2012, the Court granted the University of the Rockies' motion to dismiss and granted in part and denied in part the motion to dismiss filed by the Company and Ashford University. The Court also granted the plaintiff leave to file a second amended complaint. In August 2012, the plaintiff filed a second amended complaint asserting similar claims and the same class period. The second amended complaint seeks unspecified monetary relief, disgorgement of all profits, various other equitable relief, and attorneys' fees. The defendants filed a motion to strike portions of the second amended complaint, which was granted in part and denied in part. On March 14, 2013, the Company filed a motion to deny class certification for students enrolled on or after May 2007 when Ashford University adopted a binding arbitration policy. On August 23, 2013, the Court denied the motion finding that although “some” absent class members in this case may have signed an enforceable arbitration agreement, this does not demonstrate an overbroad or unascertainable class that forecloses certification at this stage of the proceedings. On September 23, 2013, the Court entered an order bifurcating discovery and permitting only class certification discovery to take place until the plaintiff’s motion for class certification, which is due to be filed on or before April 30, 2014, is decided.
	The Company believes the lawsuit is without merit and intends to vigorously defend against it. However, because of the many questions of fact and law that may arise, the outcome of this legal proceeding is uncertain at this point. Based on the information available to the Company at present, it cannot reasonably estimate a range of loss for this action and accordingly has not accrued any liability associated with this action.
	Qui Tam Complaints
	In December 2012, the Company received notice that the U.S. Department of Justice had declined to intervene in a qui tam complaint filed in the U.S. District Court for the Southern District of California by Ryan Ferguson and Mark T. Pacheco under the Federal False Claims Act on March 10, 2011 and unsealed on December 26, 2012. The case is entitled United States of America, ex rel., Ryan Ferguson and Mark T. Pacheco v. Bridgepoint Education, Inc., Ashford University and University of the Rockies. The qui tam complaint alleges, among other things, that since March 10, 2005, the Company caused its institutions, Ashford University and University of the Rockies, to violate the Federal False Claims Act by falsely certifying to the U.S. Department of Education that the institutions were in compliance with various regulations governing the Title IV programs, including those that require compliance with federal rules regarding the payment of incentive compensation to enrollment personnel, student disclosures, and misrepresentation in connection with the institutions' participation in the Title IV programs. The complaint seeks significant damages, penalties and other relief. On April 30, 2013, the relators petitioned the Court for voluntary dismissal of the complaint without prejudice. The U.S. Department of Justice filed a notice stipulating to the dismissal and the Court granted the dismissal on June 12, 2013.
	In January 2013, the Company received notice that the U.S. Department of Justice had declined to intervene in a qui tam complaint filed in the U.S. District Court for the Southern District of California by James Carter and Roger Lengyel under the Federal False Claims Act on July 2, 2010 and unsealed on January 2, 2013. The case is entitled United States of America, ex rel., James Carter and Roger Lengyel v. Bridgepoint Education, Inc., Ashford University. The qui tam complaint alleges, among other things, that since March 2005, the Company and Ashford University have violated the Federal False Claims Act by falsely certifying to the U.S. Department of Education that Ashford University was in compliance with federal rules regarding the payment of incentive compensation to enrollment personnel in connection with the institution's participation in Title IV programs. Pursuant to a stipulation between the parties, the relators filed an amended complaint on May 10, 2013. The amended complaint is substantially similar to the original complaint and seeks significant damages, penalties and other relief. The Company intends to vigorously defend against the allegations set forth in the amended complaint and filed a motion to dismiss on June 24, 2013, which is currently pending.
	Employee Class Actions
	On October 24, 2012, a class action complaint was filed in California Superior Court by former employee Marla Montano naming the Company and Ashford University as defendants. The case is entitled Marla Montano v. Bridgepoint Education and Ashford University. The complaint asserts a putative class consisting of former employees who were terminated in January 2012 and July 2012 as a result of a mass layoff, relocation or termination and alleges that the defendants failed to comply with the notice and payment provisions of the California WARN Act. A substantially similar complaint, entitled Dilts v. Bridgepoint Education and Ashford University, was also filed in the same court on the same day by Austin Dilts making similar allegations and asserting the same putative class. The complaints seek back pay, the cost of benefits, penalties and interest on behalf of the putative class members, as well as other equitable relief and attorneys' fees.
	The Company and Ashford University intend to vigorously defend against these actions. On January 25, 2013, the Company filed motions to compel binding arbitration with the Court, which were granted on May 20, 2013. The parties are in the process of selecting an arbitrator.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Subsequent Events
	On October 31, 2013, the Company entered into a license agreement (the “Forbes Agreement”) with Forbes Education Holdings LLC (“Forbes”), a subsidiary of Forbes Media LLC, pursuant to which the Company has licensed certain trademarks and print and online content from Forbes, as well as certain intellectual property and other benefits. The Forbes Agreement has an initial term ending on December 31, 2025, with an option to renew for subsequent 12 year terms at the Company's election, subject to certain conditions. Under the agreement, the Company made a one-time payment of $15.0 million and is required to pay royalties based on a percentage of annual revenues attributable to Ashford University’s business-related programs. The Company's royalty payment obligation is subject to a $2.5 million annual minimum and a provision that no annual royalty payment shall be lower than that paid in the preceding year, subject to certain exceptions.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation
	The condensed consolidated financial statements include the accounts of Bridgepoint Education, Inc. and its wholly-owned subsidiaries. Intercompany transactions have been eliminated in consolidation.
Unaudited Interim Financial Information	'
	Unaudited Interim Financial Information
	The condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, these financial statements do not include all of the information and footnotes required by GAAP for complete financial statements and should be read in conjunction with the consolidated financial statements included in the Company's Annual Report on Form 10-K/A for the year ended December 31, 2013, which was filed with the Securities and Exchange Commission (“SEC”) on August 1, 2014. In the opinion of management, these financial statements include all adjustments (consisting of normal recurring adjustments) considered necessary to present a fair statement of the Company's condensed consolidated financial position, results of operations and cash flows as of and for the periods presented.
	Operating results for any interim period are not necessarily indicative of the results that may be expected for the full year. The year-end condensed consolidated balance sheet data were derived from audited financial statements, but do not include all disclosures required by GAAP for complete annual financial statements.
Use of Estimates	'
	Use of Estimates
	The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements. Actual results could differ from those estimates.
Restricted Cash	'
	Restricted Cash
	Restricted cash primarily represents funds held for students from Title IV financial aid program funds that result in credit balances on a student’s account. Restricted cash is excluded from cash and cash equivalents on our condensed consolidated balance sheets and statements of cash flows. Changes in restricted cash are included in cash flows from operating activities on our consolidated statements of cash flows, as these restricted funds are closely related to the Company's operational activity. Our restricted cash is primarily held in money market accounts.
Receivables	'
	Accounts Receivable and Allowance for Doubtful Accounts
	Accounts receivable consists of student accounts receivable, which represent amounts due for tuition, technology fees and other fees from currently enrolled and former students. Students generally fund their education through grants and/or loans under various Title IV programs, tuition assistance from military and corporate employers or personal funds.
	Accounts receivable are stated at the amount management expects to collect from outstanding balances. For accounts receivable, an allowance for doubtful accounts is estimated by management based on (i) an assessment of individual accounts receivable over a specific aging and amount (and all other balances on a pooled basis based on historical collection experience), (ii) consideration of the nature of the receivable accounts and (iii) potential changes in the business or economic environment. The provision for bad debts is recorded within the instructional costs and services line in the condensed consolidated statements of income.
	Student Loans Receivable and Loan Loss Reserves
	Student loans receivable consist of loans to qualified students and have a repayment period of 10 years from the date of graduation or withdrawal from the Company's institutions. The interest rate charged on student loans is a fixed rate of either 4.5% or 0.0% depending upon the repayment plan selected. If the student selects the rate of 0.0%, the student must pay $50 per month on the loan while enrolled in school and during the six months of grace period (after graduation or withdrawal) before the repayment period begins. On the 0.0% student loans, the Company imputes interest using the rate that would be used in a market transaction with similar terms. Interest income on student loans is recognized using the effective interest method and is recorded within other income in the condensed consolidated statements of income. Revenue recognized related to student loans was immaterial during each of the three and nine months ended September 30, 2013 and September 30, 2012, respectively.
	Student loans receivable are stated at the amount management expects to collect from outstanding balances. For tuition related student loan receivables, the Company estimates an allowance for doubtful accounts, similar to that of accounts receivable, based on (i) an assessment of individual loans receivable over a specific aging and amount (and all other balances on a pooled basis based on historical collection experience), (ii) consideration of the nature of the receivable accounts, (iii) potential changes in the business or economic environment and (iv) related FICO scores and other industry metrics. The related provision for bad debts is recorded within the instructional costs and services line in the condensed consolidated statements of income.
	For non-tuition related student loans, the Company utilizes an impairment methodology. Under this methodology, management determines whether a loan would be impaired if it is probable that the Company will be unable to collect all amounts due in accordance with the contractual terms of the individual loan agreement. This assessment is based on an analysis of several factors including aging history and delinquency trending, the risk characteristics and loan performance of the specific loans, as well as current economic conditions and industry trends. Based on these factors, the Company considers loans to be impaired when they reach a delinquency status that requires specialized collection efforts. The Company records a loss reserve for the full book value of the impaired loans. For the three and nine months ended September 30, 2013, there was $0.5 million and $0.8 million, respectively, recorded for loan loss reserves. The loan loss reserve is maintained at a level deemed adequate by management based on a periodic analysis of the individual loans and is recorded within the instructional costs and services line in the condensed consolidated statements of income.
Revenue and Deferred Revenue	'
	Revenue and Deferred Revenue
	The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered or delivery has occurred, our fees or price is fixed or determinable, and collectibility is reasonably assured. The Company's revenue consists of tuition, technology fees, course digital materials and other miscellaneous fees. Tuition revenue is deferred and recognized on a straight-line basis over the applicable period of instruction net of scholarships and expected refunds, with the exception of an online student's first course, per degree level, at Ashford University. Effective in the fourth quarter of 2012, an online student's first course per degree level at Ashford University falls under a three-week conditional admission period in which the revenue is deferred until the student matriculates into the course.
	The Company's institutions' online students generally enroll in a program that encompasses a series of five to six-week courses which are taken consecutively over the length of the program. With the exception of those students under conditional admission, the online students are billed on a payment period basis on the first day of class. The Company's institutions' campus-based students enroll in a program that encompasses a series of nine-week or 16-week courses. Campus-based students are billed at the beginning of each term. The Company assesses collectibility at the start of a student’s payment period (generally five courses for undergraduates and four courses for graduates) for the courses in that payment period.
	If a student's attendance in a class precedes the receipt of cash from the student's source of funding, the Company establishes an account receivable and corresponding deferred revenue in the amount of the tuition due for that payment period. Cash received either directly from the student or from the student's source of funding reduces the balance of accounts receivable due from the student. Financial aid from sources such as the federal government's Title IV programs pertains to the online student's award year and is generally divided into two disbursement periods. As such, each disbursement period may contain funding for up to four courses. Financial aid disbursements are typically received during the online student's attendance in the first or second course. Since the majority of disbursements cover more courses than for which a student is currently enrolled, the amount received in excess effectively represents a prepayment from the online student for up to four courses. At the end of each accounting period, the deferred revenue and student deposits and related account receivable balances are reduced to present amounts attributable to the current course.
	For those students under conditional admission, the student is not obligated for payment until after their conditional admission period has lapsed, so there is no required refund. For all subsequent courses, the Company records a provision for expected refunds and reduces revenue for the amount that is expected to be subsequently refunded. Provisions for expected refunds have not been material to any period presented. If a student withdraws from a program prior to a specified date, a portion of such student's tuition is refunded, subject to certain state requirements which require a pro rata refund. The Company reassess collectibility throughout the period revenue is recognized by the Company's institutions, on a student-by-student basis. The Company reassess collectibility based upon new information and changes in facts and circumstances relevant to a student's ability to pay. For example, the Company reassesses collectibility when a student drops from the institution (i.e., is no longer enrolled) and when a student attends a course that was not included in the initial assessment at the start of a student’s payment period.
	The Company records technology fees, which are one-time start up fees charged to each new online student, other than military, scholarship students or certain corporate reimbursement students. Technology fee revenue is recognized ratably over the average expected enrollment of a student. Effective January 1, 2013, Ashford University eliminated the one-time technology fee charged students and replaced it with a per course charge. The per course technology fee revenue is recognized on a straight-line basis over the applicable period of instruction. Other miscellaneous fees include fees for course content and textbooks and other services, such as commencements, and are recognized upon delivery of the goods or when the related service is performed.
Recently Adopted Accounting Pronouncements	'
	Recently Adopted Accounting Pronouncements
	In July 2012, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2012-02, which amends Accounting Standards Codification Topic 350, Testing Indefinite-Lived Intangible Assets for Impairment. The amended standard reduces the cost and complexity of testing indefinite-lived intangible assets, other than goodwill, for impairment by allowing companies to perform a qualitative assessment to determine whether further impairment testing is necessary, similar in approach to the goodwill impairment test. The guidance provided in ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company adopted ASU 2012-02, effective January 1, 2013, and such adoption did not have a material effect on our condensed consolidated financial statements.
	In February 2013, the FASB issued ASU 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, or AOCI, which amends Accounting Standards Codification Topic 220, Comprehensive Income. Under ASU 2013-02, an entity is required to provide information about the amounts reclassified out of AOCI by component in a single note or on the face of the financial statements. The guidance provided in ASU 2013-02 is effective for interim and annual reporting periods beginning after December 15, 2012. The Company adopted ASU 2013-02, effective January 1, 2013, and such adoption did not have a material effect on our condensed consolidated financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Schedule of Error Corrections and Prior Period Adjustments	'
	The following tables for fiscal year 2013 are presented in thousands, except per share data:
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified			As Restated
	Consolidated balance sheet data:	31-Mar-13										30-Jun-13
	Cash and cash equivalents	$	316,267		-			$	275,533			$	363,121		-			$	322,578
	Restricted cash	$	—		-			$	41,094			$	—		-			$	40,543
	Accounts receivable, net	$	69,352		$	68,472		$	51,835			$	60,502		$	58,895		$	43,393
	Student loans receivable, net, current	$	—		$	880		$	880			$	—		$	1,607		$	1,607
	Deferred income taxes, current	$	10,970		-			$	15,524			$	11,020		-			$	15,573
	Prepaid expenses and other current assets	$	21,445		-			$	25,245			$	20,294		-			$	23,891
	Total current assets	$	530,232		-			$	521,949			$	541,747		-			$	534,395
	Student loans receivable, net, non-current	$	14,524		-			$	13,788			-			-			-
	Deferred income taxes, non-current	$	13,262		-			$	13,701			$	13,306		-			$	13,746
	Total assets	$	763,100		-			$	754,520			$	761,992		-			$	755,080
	Accrued liabilities	$	56,707		-			$	58,801			$	45,089		-			$	48,336
	Deferred revenue and student deposits	-			-			-				$	135,865		-			$	134,634
	Total current liabilities	$	204,577		-			$	206,671			$	188,315		-			$	190,331
	Total liabilities	$	240,985		-			$	243,079			$	225,222		-			$	227,238
	Retained earnings	$	501,565		-			$	490,891			$	511,933		-			$	503,005
	Total stockholders’ equity	$	522,115		-			$	511,441			$	536,770		-			$	527,842
	Total liabilities and stockholders’ equity	$	763,100		-			$	754,520			$	761,992		-			$	755,080
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified	As Restated
	Consolidated balance sheet data:	30-Sep-13										31-Dec-13
	Cash and cash equivalents	$	431,762		-			$	392,299			$	249,472		-	$	212,526
	Restricted cash	$	—		-			$	39,463			$	—		-	$	36,946
	Accounts receivable, net	$	51,123		$	49,441		$	41,842			$	28,565		-	$	22,953
	Student loans receivable, net, current	$	—		$	1,682		$	1,682			-			-	-
	Deferred income taxes, current	$	11,033		-			$	15,586			$	15,232		-	$	16,683
	Prepaid expenses and other current assets	$	16,057		-			$	19,072			$	21,369		-	$	21,563
	Total current assets	$	545,196		-			$	545,165			$	381,582		-	$	377,615
	Deferred income taxes, non-current	$	13,284		-			$	13,724			-			-	-
	Total assets	$	765,190		-			$	765,599			$	573,979		-	$	570,012
	Accrued liabilities	$	43,567		-			$	48,828			$	54,756		-	$	54,290
	Total current liabilities	$	179,336		-			$	184,597			$	192,742		-	$	192,276
	Total liabilities	$	214,375		-			$	219,636			$	225,940		-	$	225,474
	Retained earnings	$	522,068		-			$	517,216			$	515,608		-	$	512,107
	Total stockholders’ equity	$	550,815		-			$	545,963			$	348,039		-	$	344,538
	Total liabilities and stockholders’ equity	$	765,190		-			$	765,599			$	573,979		-	$	570,012
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified			As Restated
		Three Months Ended
	Consolidated statement of income data:	31-Mar-13										30-Jun-13
	Revenue	$	221,984		-			$	212,986			$	197,574		-			$	193,470
	Instructional costs and services	$	101,646		$	102,282		$	97,028			$	106,045		$	106,812		$	99,603
	General and administrative	$	19,375		$	18,739		$	18,739			$	17,919		$	17,152		$	17,152
	Total costs and expenses	$	178,564		-			$	173,310			$	181,546		-			$	174,337
	Operating income	$	43,420		-			$	39,676			$	16,028		-			$	19,133
	Other income, net	$	818		-			$	837			$	1,031		-			$	748
	Income before income taxes	$	44,238		-			$	40,513			$	17,059		-			$	19,881
	Income tax expense	$	17,271		-			$	15,846			$	6,691		-			$	7,767
	Net income	$	26,967		-			$	24,667			$	10,368		-			$	12,114
	Basic earnings per share	$	0.5		-			$	0.46			$	0.19		-			$	0.22
	Diluted earnings per share	$	0.49		-			$	0.45			$	0.19		-			$	0.22
		As Reported			As Reclassified			As Restated				As Reported			As Reclassified	As Restated
		Three Months Ended
	Consolidated statement of income data:	30-Sep-13										31-Dec-13
	Revenue	$	185,612		-			$	182,768			$	163,453		-	$	162,225
	Instructional costs and services	$	92,204		$	93,079		$	83,562			$	93,755		-	$	90,541
	General and administrative	$	16,050		$	15,175		$	15,175			-			-	-
	Total costs and expenses	$	172,761		-			$	163,244			$	175,309		-	$	172,095
	Operating income (loss)	$	12,851		-			$	19,524			$	(11,856	)	-	$	(9,870	)
	Income (loss) before income taxes	$	13,638		-			$	20,310			$	(11,146	)	-	$	(9,159	)
	Income tax expense (benefit)	$	3,503		-			$	6,099			$	(4,686	)	-	$	(4,050	)
	Net income (loss)	$	10,135		-			$	14,211			$	(6,460	)	-	$	(5,109	)
	Basic earnings (loss) per share	$	0.19		-			$	0.26			$	(0.12	)	-	$	(0.10	)
Diluted earnings (loss) per share	$	0.18		-			$	0.25			$	(0.12	)	-	$	(0.10	)
	As Reported			As Reclassified			As Restated				As Reported			As Reclassified			As Restated
	Year to Date Period Ended
Consolidated statement of income data:	31-Mar-13										30-Jun-13
Revenue	$	221,984		-			$	212,986			$	419,558		-			$	406,456
Instructional costs and services	$	101,646		$	102,282		$	97,028			$	207,691		$	209,094		$	196,631
General and administrative	$	19,375		$	18,739		$	18,739			$	37,294		$	35,891		$	35,891
Total costs and expenses	$	178,564		-			$	173,310			$	360,110		-			$	347,647
Operating income	$	43,420		-			$	39,676			$	59,448		-			$	58,809
Other income, net	$	818		-			$	837			$	1,849		-			$	1,585
Income before income taxes	$	44,238		-			$	40,513			$	61,297		-			$	60,394
Income tax expense	$	17,271		-			$	15,846			$	23,962		-			$	23,613
Net income	$	26,967		-			$	24,667			$	37,335		-			$	36,781
Basic earnings per share	$	0.5		-			$	0.46			$	0.69		-			$	0.68
Diluted earnings per share	$	0.49		-			$	0.45			$	0.67		-			$	0.66
Consolidated statement of cash flow data:
Net income	$	26,967		-			$	24,667			$	37,335		-			$	36,781
Provision for bad debts	$	18,294		-			$	13,040			$	36,865		-			$	24,403
Amortization of premium/ discount	$	1,005		-			$	1,407			$	3,100		-			$	2,165
Restricted cash	$	—		-			$	5,900			$	—		-			$	6,451
Accounts receivable	$	(19,381	)	-			$	(10,229	)		$	(28,744	)	-			$	(13,222	)
Prepaid expenses and other current assets	$	(1,635	)	-			$	(5,656	)		$	(96	)	-			$	(4,110	)
Student loans receivable	$	281		-			$	(133	)		-			-			-
Accounts payable and accrued liabilities	$	14,119		-			$	16,213			$	2,153		-			$	5,400
Deferred revenue and student deposits	$	(34,088	)	-			$	(33,747	)		$	(39,192	)	-			$	(39,996	)
Cash flows from operating activities	$	15,616		-			$	21,516			$	32,273		-			$	38,724
	As Reported			As Reclassified			As Restated				As Reported			As Reclassified	As Restated
	Year to Date Period Ended
Consolidated statement of income data:	30-Sep-13										31-Dec-13
Revenue	$	605,170		-			$	589,224			$	768,623		-	$	751,449
Instructional costs and services	$	299,895		$	302,173		$	280,193			$	395,928		-	$	370,734
General and administrative	$	53,344		$	51,066		$	51,066			-			-	-
Total costs and expenses	$	532,871		-			$	510,891			$	708,180		-	$	682,986
Operating income	$	72,299		-			$	78,333			$	60,443		-	$	68,463
Other income, net	$	2,636		-			$	2,371			$	3,346		-	$	3,082
Income before income taxes	$	74,935		-			$	80,704			$	63,789		-	$	71,545
Income tax expense	$	27,465		-			$	29,712			$	22,779		-	$	25,662
Net income	$	47,470		-			$	50,992			$	41,010		-	$	45,883
Basic earnings per share	$	0.88		-			$	0.94			$	0.76		-	$	0.85
Diluted earnings per share	$	0.85		-			$	0.91			$	0.74		-	$	0.83
Consolidated statement of cash flow data:
Net income	$	47,470		-			$	50,992			$	41,010		-	$	45,883
Provision for bad debts	$	53,649		-			$	31,670			$	72,313		-	$	47,119
Amortization of premium/discount	$	3,596		-			$	2,662			$	3,559		-	$	2,624
Deferred income taxes	-			-			-				$	(10,506	)	-	$	(6,962	)
Restricted cash	$	—		-			$	7,531			$	—		-	$	10,048
Accounts receivable	$	(36,056	)	-			$	(18,826	)		$	(34,348	)	-	$	(15,973	)
Prepaid expenses and other current assets	$	3,395		-			$	(155	)		$	(2,411	)	-	$	(2,607	)
Accounts payable and accrued liabilities	$	3,699		-			$	8,960			$	13,687		-	$	13,220
Deferred revenue and student deposits	$	(48,610	)	-			$	(48,160	)		-			-	-
Cash flows from operating activities	$	54,277		-			$	61,808			$	75,538		-	$	85,586
The following tables for fiscal year 2012 are presented in thousands, except per share data:
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
Consolidated balance sheet data:	31-Mar-12										30-Jun-12
Cash and cash equivalents	$	162,148		-			$	103,405			$	180,425		-			$	123,901
Restricted cash	$	25		-			$	58,768			$	—		-			$	56,524
Accounts receivable, net	$	91,129		$	90,708		$	75,846			$	91,139		$	90,620		$	74,826
Student loan receivables, net, current	$	—		$	421		$	421			$	—		$	519		$	519
Deferred income taxes, current	$	5,441		-			$	8,235			$	5,442		-			$	8,235
Prepaid expenses and other current assets	$	17,864		-			$	18,367			22,966			-			25,105
Total current assets	$	441,169		-			$	429,604			$	459,764		-			$	448,902
Student loan receivables, net, non-current	$	12,065		-			$	11,035			$	14,998		-			$	14,232
Deferred income taxes, non-current	$	10,805		-			$	11,604			$	10,810		-			$	11,608
Total assets	$	682,447		-			$	670,651			$	723,119		-			$	712,289
Accrued liabilities	$	66,755		-			$	64,595			$	54,650		-			$	54,006
Total current liabilities	$	260,575		-			$	258,415			$	248,012		-			$	247,368
Total liabilities	$	289,296		-			$	287,136			$	279,333		-			$	278,689
Retained earnings	$	383,148		-			$	373,512			$	426,406		-			$	416,220
Total stockholders’ equity	$	393,151		-			$	383,515			$	443,786		-			$	433,600
Total liabilities and stockholders’ equity	$	682,447		-			$	670,651			$	723,119		-			$	712,289
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified	As Revised
Consolidated balance sheet data:	30-Sep-12										31-Dec-12
Cash and cash equivalents	$	181,577		-			$	131,501			$	255,965		-	$	208,971
Restricted cash	$	—		-			$	50,076			$	—		-	$	46,994
Accounts receivable, net	$	99,919		$	99,386		$	84,178			$	67,371		-	$	54,487
Student loan receivables, net, current	$	—		$	533		$	533			-			-	-
Deferred income taxes, current	$	5,313		-			$	8,106			$	10,936		-	$	15,490
Prepaid expenses and other current assets	$	22,722		-			$	22,944			19,810			-	20,053
Total current assets	$	452,515		-			$	440,322			$	491,605		-	$	483,518
Student loan receivables, net, non-current	$	14,992		-			$	14,291			$	15,143		-	$	14,416
Deferred income taxes, non-current	$	10,752		-			$	11,550			$	13,266		-	$	13,706
Total assets	$	736,099		-			$	724,003			$	750,787		-	$	742,413
Accrued liabilities	$	52,313		-			$	50,044			-			-	-
Total current liabilities	$	231,925		-			$	229,656			-			-	-
Total liabilities	$	265,565		-			$	263,296			-			-	-
Retained earnings	$	456,226		-			$	446,399			$	474,598		-	$	466,224
Total stockholders’ equity	$	470,534		-			$	460,707			$	491,570		-	$	483,196
Total liabilities and stockholders’ equity	$	736,099		-			$	724,003			$	750,787		-	$	742,413
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
	Three Months Ended
Consolidated statement of income data:	31-Mar-12										30-Jun-12
Revenue	$	250,437		-			$	241,433			$	256,302		-			$	249,534
Instructional costs and services	$	84,224		$	84,453		$	81,202			$	85,279		$	85,579		$	79,719
General and administrative	$	25,542		$	25,314		$	25,314			$	15,047		$	14,747		$	14,747
Total costs and expenses	$	199,808		-			$	196,558			$	187,520		-			$	181,660
Operating income	$	50,629		-			$	44,875			$	68,782		-			$	67,874
Other income, net	$	683		-			$	740			$	854		-			$	883
Income before income taxes	$	51,312		-			$	45,615			$	69,636		-			$	68,757
Income tax expense	$	19,341		-			$	17,181			$	26,378		-			$	26,049
Net income	$	31,971		-			$	28,434			$	43,258		-			$	42,708
Basic earnings per share	$	0.61		-			$	0.55			$	0.82		-			$	0.81
Diluted earnings per share	$	0.57		-			$	0.51			$	0.77		-			$	0.76
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
	Three Months Ended
Consolidated statement of income data:	30-Sep-12										31-Dec-12
Revenue	$	252,076		-			$	245,917			$	209,356		-			$	206,521
Instructional costs and services	$	90,986		$	91,362		$	84,666			$	102,034		$	102,607		$	97,485
General and administrative	$	17,247		$	16,870		$	16,870			$	13,139		$	12,566		$	12,566
Total costs and expenses	$	204,967		-			$	198,270			$	180,412		-			$	175,290
Operating income	$	47,109		-			$	47,647			$	28,944		-			$	31,231
Other income, net	$	955		-			$	996			$	878		-			$	912
Income before income taxes	$	48,064		-			$	48,643			$	29,822		-			$	32,143
Income tax expense	$	18,244		-			$	18,464			$	11,450		-			$	12,318
Net income	$	29,820		-			$	30,179			$	18,372		-			$	19,825
Basic earnings per share	$	0.56		-			$	0.57			$	0.34		-			$	0.37
Diluted earnings per share	$	0.53		-			$	0.54			$	0.33		-			$	0.36
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified			As Revised
	Year to Date Period Ended
Consolidated statement of income data:	31-Mar-12										30-Jun-12
Revenue	$	250,437		-			$	241,433			$	506,739		-			$	490,967
Instructional costs and services	$	84,224		$	84,453		$	81,202			$	169,503		$	170,032		$	160,921
General and administrative	$	25,542		$	25,314		$	25,314			$	40,589		$	40,061		$	40,061
Total costs and expenses	$	199,808		-			$	196,558			$	387,328		-			$	378,218
Operating income	$	50,629		-			$	44,875			$	119,411		-			$	112,749
Other income, net	$	683		-			$	740			$	1,537		-			$	1,623
Income before income taxes	$	51,312		-			$	45,615			$	120,948		-			$	114,372
Income tax expense	$	19,341		-			$	17,181			$	45,719		-			$	43,230
Net income	$	31,971		-			$	28,434			$	75,229		-			$	71,142
Basic earnings per share	$	0.61		-			$	0.55			$	1.44		-			$	1.36
Diluted earnings per share	$	0.57		-			$	0.51			$	1.34		-			$	1.27
Consolidated statement of cash flow data:
Net income	$	31,971		-			$	28,434			$	75,229		-			$	71,142
Provision for bad debts	$	16,669		-			$	13,418			$	33,401		-			$	24,289
Amortization of premium/discount	$	1,754		-			$	2,125			$	3,594					$	4,470
Restricted cash	$	—		-			$	(5,028	)		$	—		-			$	(2,809	)
Accounts receivable	$	(46,053	)	-			$	(37,153	)		$	(62,501	)	-			$	(46,772	)
Prepaid expenses and other current assets	$	(459	)	-			$	32			$	(5,084	)	-			$	(6,806	)
Student loans receivable	$	(2,399	)				$	(3,214	)		$	(5,626	)				$	(6,666	)
Accounts payable and accrued liabilities	$	26,851		-			$	24,691			$	18,492		-			$	17,847
Cash flows from operating activities	$	40,350		-			$	35,321			$	76,806		-			$	73,996
	As Reported +			As Reclassified			As Revised				As Reported +			As Reclassified	As Revised
	Year to Date Period Ended
Consolidated statement of income data:	30-Sep-12										31-Dec-12
Revenue	$	758,815		-			$	736,884			$	968,171		-	$	943,405
Instructional costs and services	$	260,489		$	261,394		$	245,587			$	364,001		-	$	343,072
General and administrative	$	57,836		$	56,931		$	56,931			-			-	-
Total costs and expenses	$	592,295		-			$	576,488			$	772,707		-	$	751,778
Operating income	$	166,520		-			$	160,396			$	195,464		-	$	191,627
Other income, net	$	2,492		-			$	2,619			$	3,370		-	$	3,531
Income before income taxes	$	169,012		-			$	163,015			$	198,834		-	$	195,158
Income tax expense	$	63,963		-			$	61,694			$	75,413		-	$	74,012
Net income	$	105,049		-			$	101,321			$	123,421		-	$	121,146
Basic earnings per share	$	2		-			$	1.93			$	2.33		-	$	2.29
Diluted earnings per share	$	1.87		-			$	1.81			$	2.21		-	$	2.17
Consolidated statement of cash flow data:
Net income	$	105,049		-			$	101,321			$	123,421		-	$	121,146
Provision for bad debts	$	52,418		-			$	36,610			$	73,696		-	$	52,767
Deferred income taxes	-			-			-				$	(9,972	)	-	$	(11,373	)
Amortization of premium/discount	$	5,384					$	6,922			$	6,805			$	8,992
Restricted cash	$	—		-			$	3,639			$	—		-	$	6,721
Accounts receivable	$	(90,188	)	-			$	(68,357	)		$	(81,577	)	-	$	(62,333	)
Prepaid expenses and other current assets	$	(3,982	)	-			$	(4,548	)		$	(1,056	)	-	$	(2,387	)
Student loans receivable	$	(5,730	)				$	(6,729	)		$	(3,778	)		$	(5,742	)
Accounts payable and accrued liabilities	$	19,363		-			$	17,094			-			-	-
Deferred revenue and student deposits	-			-			-				$	(10,389	)	-	$	(3,921	)
Cash flows from operating activities	$	93,588		-			$	97,226			$	143,185		-	$	149,905
+ Tables above reflecting the revision for fiscal year 2012 are after the effects of the pre-existing revision and reclassifications described below in Footnote 2 "2012 Revision of Previously Issued Financial Statements" and in Footnote 3 "Reclassification."
Schedule of Quantifying Prior Year Misstatements Corrected in Current Year Financial Statements [Table Text Block]	'
	The table below presents the impact of this revision on the Company's consolidated balance sheet data as of December 31, 2012, the consolidated statement of income data and consolidated cash flow data for the year ended December 31, 2012, as well as the impact on the quarterly periods during the year ended December 31, 2012. There was no impact to the cash flows from operating activities in any of the periods presented due to the revision. The following table is presented in thousands, except per share data:
		As Reported				As Revised				As Reported				As Revised				As Reported			As Revised		As Reported			As Revised
		31-Mar-12								30-Jun-12								30-Sep-12					31-Dec-12
	Consolidated balance sheet data:
	Accounts receivable, net	$	92,853			$	91,129			$	99,617			$	91,139			$	111,010		$	99,919	$	75,177		$	67,927
	Deferred income taxes	-				-				-				-				-			-		$	8,228		$	10,936
	Total current assets	$	442,893			$	441,169			$	468,242			$	459,764			$	463,606		$	452,515	$	496,147		$	491,605
	Total assets	$	684,171			$	682,447			$	731,597			$	723,119			$	747,190		$	736,099	$	755,329		$	750,787
	Accrued liabilities	$	67,409			$	66,755			$	57,858			$	54,650			$	56,609		$	52,313	-			-
	Total current liabilities	$	261,229			$	260,575			$	251,220			$	248,012			$	236,121		$	231,925	-			-
	Total liabilities	$	289,950			$	289,296			$	282,541			$	279,333			$	269,761		$	265,565	-			-
	Retained earnings	$	384,218			$	383,148			$	431,676			$	426,406			$	463,121		$	456,226	$	479,140		$	474,598
	Total stockholders’ equity	$	394,221			$	393,151			$	449,056			$	443,786			$	477,429		$	470,534	$	496,112		$	491,570
	Total liabilities and stockholders’ equity	$	684,171			$	682,447			$	731,597			$	723,119			$	747,190		$	736,099	$	755,329		$	750,787
		Three Months Ended
		31-Mar-12								30-Jun-12								30-Sep-12					31-Dec-12
	Consolidated statement of income data:
	Instructional costs and services (1)	$	82,500			$	84,224			$	78,525			$	85,279			$	88,373		$	90,986	$	105,875		$	102,034
	Total costs and expenses	$	198,084			$	199,808			$	180,766			$	187,520			$	202,354		$	204,967	$	184,253		$	180,412
	Operating income	$	52,353			$	50,629			$	75,536			$	68,782			$	49,722		$	47,109	$	25,103		$	28,944
	Income before income taxes	$	53,036			$	51,312			$	76,390			$	69,636			$	50,677		$	48,064	$	25,980		$	29,822
	Income tax expense	$	19,995			$	19,341			$	28,932			$	26,378			$	19,232		$	18,244	$	9,962		$	11,450
	Net income	$	33,041			$	31,971			$	47,458			$	43,258			$	31,445		$	29,820	$	16,019		$	18,372
	Earnings per share:
	Basic	$	0.64			$	0.61			$	0.9			$	0.82			$	0.59		$	0.56	$	0.3		$	0.34
	Diluted	$	0.59			$	0.57			$	0.84			$	0.77			$	0.56		$	0.53	$	0.29		$	0.33
		Year to Date Period Ended
		31-Mar-12								30-Jun-12								30-Sep-12					31-Dec-12
	Consolidated statement of income data:
	Instructional costs and services (1)	$	82,500			$	84,224			$	161,025			$	169,503			$	249,398		$	260,489	$	355,273		$	362,523
	Total costs and expenses	$	198,084			$	199,808			$	378,850			$	387,328			$	581,204		$	592,295	$	765,457		$	772,707
	Operating income	$	52,353			$	50,629			$	127,889			$	119,411			$	177,611		$	166,520	$	202,714		$	195,464
	Income before income taxes	$	53,036			$	51,312			$	129,426			$	120,948			$	180,103		$	169,012	$	206,084		$	198,834
	Income tax expense	$	19,995			$	19,341			$	48,927			$	45,719			$	68,159		$	63,963	$	78,121		$	75,413
	Net income	$	33,041			$	31,971			$	80,499			$	75,229			$	111,944		$	105,049	$	127,963		$	123,421
	Earnings per share:
	Basic	$	0.64			$	0.61			$	1.54			$	1.44			$	2.13		$	2	$	2.42		$	2.33
	Diluted	$	0.59			$	0.57			$	1.43			$	1.34			$	2		$	1.87	$	2.29		$	2.21
	Consolidated statement of cash flow data:
	Net income	$	33,041			$	31,971			$	80,499			$	75,229			$	111,944		$	105,049	$	127,963		$	123,421
	Provision for bad debts	$	14,945			$	16,669			$	24,923			$	33,401			$	41,327		$	52,418	$	66,446		$	73,696
	Deferred income taxes	-				-				-				-				-			-		$	(7,264	)	$	(9,972	)
	Accounts payable and accrued liabilities	$	27,505			$	26,851			$	21,700			$	18,492			$	23,559		$	19,363	-			-
	(1) The amounts in the “as reported” column for instructional costs and services above reflect reclassified amounts for each respective period. For additional information, see also Note 3, “Reclassification.”

Reclassification_Tables

Reclassification (Tables)	9 Months Ended
	Sep. 30, 2013
Reclassification [Abstract]	'
Reclassification	'
	The following table depicts the Company's operating expenses as previously reported, as well as currently reclassified, on its condensed consolidated statements of income for each of the three month periods noted below (in thousands):
		March 31,			June 30,			September 30,			December 31,
		2012			2012			2012			2012
	Instructional costs and services (as reported)	$	68,475		$	65,395		$	75,699		$	105,875
	Impact of reclassification	14,025			13,130			12,674			—
	Instructional costs and services (as reclassified)	82,500			78,525			88,373			105,875
	Impact of bad debt revision	1,724			6,754			2,613			(3,841		)
	Instructional costs and services (as reclassified and revised)	84,224			85,279			90,986			102,034
	Admissions advisory and marketing (as reported)	80,063			78,608			90,291			65,239
	Impact of reclassification	9,979			8,586			6,443			—
	Admissions advisory and marketing (as reclassified)	90,042			87,194			96,734			65,239
	General and administrative (as reported)	49,546			36,763			36,364			13,139
	Impact of reclassification	(24,004		)	(21,716		)	(19,117		)	—
	General and administrative (as reclassified)	25,542			15,047			17,247			13,139
	Total costs and expenses (as reclassified and revised)	$	199,808		$	187,520		$	204,967		$	180,412

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Computation of Basic and Diluted Earnings Per Common Share	'
	The following table sets forth the computation of basic and diluted earnings per share for the periods indicated (in thousands, except per share data):
		Three Months Ended September 30,						Nine Months Ended September 30,
		2013			2012			2013		2012
		(As restated)						(As restated)
	Numerator:
	Net income	$	14,211		$	30,179		$	50,992	$	101,321
	Denominator:
	Weighted average number of common shares outstanding	54,336			53,184			54,201		52,576
	Effect of dilutive options and restricted stock units	1,996			2,349			1,497		3,261
	Effect of dilutive warrants	99			223			97		252
	Diluted weighted average number of common shares outstanding	56,431			55,756			55,795		56,089
	Earnings per share:
	Basic earnings per share	$	0.26		$	0.57		$	0.94	$	1.93
	Diluted earnings per share	$	0.25		$	0.54		$	0.91	$	1.81
Antidilutive Securities	'
	For the periods indicated below, the computation of dilutive common shares outstanding excludes certain options and restricted stock units to purchase shares of common stock because their effect was anti-dilutive.
		Three Months Ended September 30,					Nine Months Ended September 30,
	(in thousands)	2013		2012			2013		2012
	Options	2,564		3,405			3,493		1,364
	Restricted stock units	—		—			1		—

Significant_Balance_Sheet_Acco1

Significant Balance Sheet Accounts (Tables)	9 Months Ended
	Sep. 30, 2013
Significant Balance Sheet Accounts [Abstract]	'
Accounts Receivable and Student Loans Receivable, Net	'
	Receivables, net, consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
		(As restated)
	Accounts receivable	$	72,991		$	85,953
	Less allowance for doubtful accounts	(31,149		)	(31,466		)
	Accounts receivable, net	$	41,842		$	54,487
	Long term:
	Student loans receivable (non-tuition related)	$	7,954		$	9,704
	Student loans receivable (tuition related)	5,642			6,568
	Student loans receivable	13,596			16,272
	Less allowance for doubtful accounts	(1,660		)	(1,856		)
	Student loans receivable, net	$	11,936		$	14,416
Changes in the Allowance for Doubtful Accounts	'
	The following table presents the changes in the allowance for doubtful accounts for the periods indicated (in thousands):
		Beginning			Charged to			Deductions(1)		Ending
		Balance			Expense					Balance
	Allowance for doubtful accounts receivable:
	For the nine months ended September 30, 2013	$	(31,466	)	$	31,606		$	31,923	$	(31,149	)
	For the nine months ended September 30, 2012	(24,688		)	36,737			33,263		(28,162		)
	Allowance for long term student loans receivable (tuition related):
	For the nine months ended September 30, 2013	$	(1,856	)	$	64		$	260	$	(1,660	)
	For the nine months ended September 30, 2012	(2,030		)	(127		)	6		(1,897		)
	-1	Deductions represent accounts written off, net of recoveries.
Prepaid Expenses and Other Current Assets	'
	Prepaid expenses and other current assets consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
		(As restated)
	Prepaid expenses	$	10,254		$	9,367
	Prepaid licenses	3,061			5,864
	Prepaid insurance	1,184			1,134
	Interest receivable	647			2,221
	Other current assets	3,926			1,467
	Total prepaid expenses and other current assets	$	19,072		$	20,053
Property, Plant and Equipment	'
	Property and equipment, net, consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
	Land	$	7,091		$	7,091
	Buildings and building improvements	28,520			25,430
	Furniture, office equipment and software	94,145			85,709
	Leasehold improvements	24,410			23,756
	Vehicles	147			147
	Total property and equipment	154,313			142,133
	Less accumulated depreciation and amortization	(59,743		)	(46,167		)
	Total property and equipment, net	$	94,570		$	95,966
Goodwill and Intangibles, Net	'
	Goodwill and intangibles, net, consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
	Goodwill and indefinite-lived intangibles	$	3,424		$	3,424
	Definite-lived intangible assets	$	13,496		$	9,978
	Less accumulated amortization	(4,946		)	(2,663		)
	Definite-lived intangible assets, net	8,550			7,315
	Total goodwill and intangibles, net	$	11,974		$	10,739
Accrued Liabilities	'
	Accrued liabilities consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
		(As restated)
	Accrued salaries and wages	$	12,244		$	11,585
	Accrued bonus	1,883			1,603
	Accrued vacation	9,559			8,993
	Accrued expenses	21,513			15,924
	Accrued income taxes payable	3,629			6,535
	Total accrued liabilities	$	48,828		$	44,640
Deferred Revenue and Student Deposits	'
	Deferred revenue and student deposits consist of the following (in thousands):
		As of			As of
		30-Sep-13			31-Dec-12
	Deferred revenue	$	32,763		$	44,967
	Student deposits	93,684			130,090
	Total deferred revenue and student deposits	$	126,447		$	175,057

Investments_Tables

Investments (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Information of Short and Long-term Investments	'
	The following tables summarize the fair value information of short and long-term investments as of September 30, 2013, and December 31, 2012, respectively (in thousands):
		As of September 30, 2013
		Level 1		Level 2		Level 3		Total
	Demand notes	$	—	$	652	$	—	$	652
	Corporate notes and bonds	—		21,359		—		21,359
	Total	$	—	$	22,011	$	—	$	22,011
		As of December 31, 2012
		Level 1		Level 2		Level 3		Total
	Demand notes	$	—	$	415	$	—	$	415
	Corporate notes and bonds	—		148,801		—		148,801
	Total	$	—	$	149,216	$	—	$	149,216

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Accounting Changes) (Details) (USD $)	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated balance sheet data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	$212,526	$392,299	$322,578	$275,533	$208,971	$131,501	$123,901	$103,405	$322,578	$123,901	$392,299	$131,501	$212,526	$208,971	$80,207
Restricted cash	36,946	39,463	40,543	41,094	46,994	50,076	56,524	58,768	40,543	56,524	39,463	50,076	36,946	46,994	'
Accounts receivable, net	22,953	41,842	43,393	51,835	54,487	84,178	74,826	75,846	43,393	74,826	41,842	84,178	22,953	54,487	'
Student loans receivable, net, current	'	1,682	1,607	880	556	533	519	421	1,607	519	1,682	533	'	556	'
Deferred income taxes, current	16,683	15,586	15,573	15,524	15,490	8,106	8,235	8,235	15,573	8,235	15,586	8,106	16,683	15,490	'
Prepaid expenses and other current assets	21,563	19,072	23,891	25,245	20,053	22,944	25,105	18,367	23,891	25,105	19,072	22,944	21,563	20,053	'
Total current assets	377,615	545,165	534,395	521,949	483,518	440,322	448,902	429,604	534,395	448,902	545,165	440,322	377,615	483,518	'
Student loans receivable, net, non-current	'	11,936	'	13,788	14,416	14,291	14,232	11,035	'	14,232	11,936	14,291	'	14,416	'
Deferred income taxes, non-current	'	13,724	13,746	13,701	13,706	11,550	11,608	11,604	13,746	11,608	13,724	11,550	'	13,706	'
Total assets	570,012	765,599	755,080	754,520	742,413	724,003	712,289	670,651	755,080	712,289	765,599	724,003	570,012	742,413	'
Accrued liabilities	54,290	48,828	48,336	58,801	44,640	50,044	54,006	64,595	48,336	54,006	48,828	50,044	54,290	44,640	'
Deferred revenue and student deposits	'	126,447	134,634	'	175,057	'	'	'	134,634	'	126,447	'	'	175,057	'
Total current liabilities	192,276	184,597	190,331	206,671	224,285	229,656	247,368	258,415	190,331	247,368	184,597	229,656	192,276	224,285	'
Total liabilities	225,474	219,636	227,238	243,079	259,217	263,296	278,689	287,136	227,238	278,689	219,636	263,296	225,474	259,217	'
Retained earnings	512,107	517,216	503,005	490,891	466,224	446,399	416,220	373,512	503,005	416,220	517,216	446,399	512,107	466,224	'
Total stockholdersb equity	344,538	545,963	527,842	511,441	483,196	460,707	433,600	383,515	527,842	433,600	545,963	460,707	344,538	483,196	'
Total liabilities and stockholdersb equity	570,012	765,599	755,080	754,520	742,413	724,003	712,289	670,651	755,080	712,289	765,599	724,003	570,012	742,413	'
Consolidated statement of income data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Revenue	162,225	182,768	193,470	212,986	206,521	245,917	249,534	241,433	406,456	490,967	589,224	736,884	751,449	943,405	'
Instructional costs and services	90,541	83,562	99,603	97,028	97,485	84,666	79,719	81,202	196,631	160,921	280,193	245,587	370,734	343,072	'
General and administrative	'	15,175	17,152	18,739	12,566	16,870	14,747	25,314	35,891	40,061	51,066	56,931	'	'	'
Total costs and expenses	172,095	163,244	174,337	173,310	175,290	198,270	181,660	196,558	347,647	378,218	510,891	576,488	682,986	751,778	'
Operating income	-9,870	19,524	19,133	39,676	31,231	47,647	67,874	44,875	58,809	112,749	78,333	160,396	68,463	191,627	'
Other income, net	'	'	748	837	912	996	883	740	1,585	1,623	2,371	2,619	3,082	3,531	'
Income before income taxes	-9,159	20,310	19,881	40,513	32,143	48,643	68,757	45,615	60,394	114,372	80,704	163,015	71,545	195,158	'
Income tax expense	-4,050	6,099	7,767	15,846	12,318	18,464	26,049	17,181	23,613	43,230	29,712	61,694	25,662	74,012	'
Net income	-5,109	14,211	12,114	24,667	19,825	30,179	42,708	28,434	36,781	71,142	50,992	101,321	45,883	121,146	'
Earnings per share:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Basic	($0.10)	$0.26	$0.22	$0.46	$0.37	$0.57	$0.81	$0.55	$0.68	$1.36	$0.94	$1.93	$0.85	$2.29	'
Diluted	($0.10)	$0.25	$0.22	$0.45	$0.36	$0.54	$0.76	$0.51	$0.66	$1.27	$0.91	$1.81	$0.83	$2.17	'
Consolidated statement of cash flow data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Net income	-5,109	14,211	12,114	24,667	19,825	30,179	42,708	28,434	36,781	71,142	50,992	101,321	45,883	121,146	'
Provision for bad debts	'	'	'	13,040	'	'	'	13,418	24,403	24,289	31,670	36,610	47,119	52,767	'
Amortization of premium/discount	'	'	'	1,407	'	'	'	2,125	2,165	4,470	2,662	6,922	2,624	8,992	'
Deferred income taxes	'	'	'	'	'	'	'	'	'	'	'	'	-6,962	-11,373	'
Restricted cash	'	'	'	5,900	'	'	'	-5,028	6,451	-2,809	7,531	3,639	10,048	6,721	'
Accounts receivable	'	'	'	-10,229	'	'	'	-37,153	-13,222	-46,772	-18,826	-68,357	-15,973	-62,333	'
Prepaid expenses and other current assets	'	'	'	-5,656	'	'	'	32	-4,110	-6,806	-155	-4,548	-2,607	-2,387	'
Student loans receivable	'	'	'	-133	'	'	'	-3,214	'	-6,666	'	-6,729	'	-5,742	'
Accounts payable and accrued liabilities	'	'	'	16,213	'	'	'	24,691	5,400	17,847	8,960	17,094	13,220	'	'
Deferred revenue and student deposits	'	'	'	-33,747	'	'	'	'	-39,996	'	-48,160	-13,191	'	-3,921	'
Cash flows from operating activities	'	'	'	21,516	'	'	'	35,321	38,724	73,996	61,808	97,226	85,586	149,905	'
As Reported	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Consolidated balance sheet data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Accounts receivable, net	'	'	'	'	75,177	111,010	99,617	92,853	'	99,617	'	111,010	'	75,177	'
Deferred income taxes, current	'	'	'	'	8,228	'	'	'	'	'	'	'	'	8,228	'
Total current assets	'	'	'	'	496,147	463,606	468,242	442,893	'	468,242	'	463,606	'	496,147	'
Total assets	'	'	'	'	755,329	747,190	731,597	684,171	'	731,597	'	747,190	'	755,329	'
Accrued liabilities	'	'	'	'	'	56,609	57,858	67,409	'	57,858	'	56,609	'	'	'
Total current liabilities	'	'	'	'	'	236,121	251,220	261,229	'	251,220	'	236,121	'	'	'
Total liabilities	'	'	'	'	'	269,761	282,541	289,950	'	282,541	'	269,761	'	'	'
Retained earnings	'	'	'	'	479,140	463,121	431,676	384,218	'	431,676	'	463,121	'	479,140	'
Total stockholdersb equity	'	'	'	'	496,112	477,429	449,056	394,221	'	449,056	'	477,429	'	496,112	'
Total liabilities and stockholdersb equity	'	'	'	'	755,329	747,190	731,597	684,171	'	731,597	'	747,190	'	755,329	'
Consolidated statement of income data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Instructional costs and services	'	'	'	'	105,875	88,373	78,525	82,500	'	'	'	'	'	355,273	'
Total costs and expenses	'	'	'	'	184,253	202,354	180,766	198,084	'	378,850	'	581,204	'	765,457	'
Operating income	'	'	'	'	25,103	49,722	75,536	52,353	'	127,889	'	177,611	'	202,714	'
Income before income taxes	'	'	'	'	25,980	50,677	76,390	53,036	'	129,426	'	180,103	'	206,084	'
Income tax expense	'	'	'	'	9,962	19,232	28,932	19,995	'	48,927	'	68,159	'	78,121	'
Net income	'	'	'	'	16,019	31,445	47,458	33,041	'	80,499	'	111,944	'	127,963	'
Earnings per share:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Basic	'	'	'	'	$0.30	$0.59	$0.90	$0.64	'	$1.54	'	$2.13	'	$2.42	'
Diluted	'	'	'	'	$0.29	$0.56	$0.84	$0.59	'	$1.43	'	$2	'	$2.29	'
Consolidated statement of cash flow data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Net income	'	'	'	'	16,019	31,445	47,458	33,041	'	80,499	'	111,944	'	127,963	'
Provision for bad debts	'	'	'	'	'	'	'	14,945	'	24,923	'	41,327	'	66,446	'
Deferred income taxes	'	'	'	'	'	'	'	'	'	'	'	'	'	-7,264	'
Accounts payable and accrued liabilities	'	'	'	'	'	'	'	27,505	'	21,700	'	23,559	'	'	'
As Revised	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Consolidated balance sheet data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	249,472	431,762	363,121	316,267	255,965	181,577	180,425	162,148	363,121	180,425	431,762	181,577	249,472	255,965	'
Restricted cash	0	0	0	0	0	0	0	25	0	0	0	0	0	0	'
Accounts receivable, net	28,565	51,123	60,502	69,352	67,371	99,919	91,139	91,129	60,502	91,139	51,123	99,919	28,565	67,371	'
Student loans receivable, net, current	'	0	0	0	'	0	0	0	0	0	0	0	'	'	'
Deferred income taxes, current	15,232	11,033	11,020	10,970	10,936	5,313	5,442	5,441	11,020	5,442	11,033	5,313	15,232	10,936	'
Prepaid expenses and other current assets	21,369	16,057	20,294	21,445	19,810	22,722	22,966	17,864	20,294	22,966	16,057	22,722	21,369	19,810	'
Total current assets	381,582	545,196	541,747	530,232	491,605	452,515	459,764	441,169	541,747	459,764	545,196	452,515	381,582	491,605	'
Student loans receivable, net, non-current	'	'	'	14,524	15,143	14,992	14,998	12,065	'	14,998	'	14,992	'	15,143	'
Deferred income taxes, non-current	'	13,284	13,306	13,262	13,266	10,752	10,810	10,805	13,306	10,810	13,284	10,752	'	13,266	'
Total assets	573,979	765,190	761,992	763,100	750,787	736,099	723,119	682,447	761,992	723,119	765,190	736,099	573,979	750,787	'
Accrued liabilities	54,756	43,567	45,089	56,707	'	52,313	54,650	66,755	45,089	54,650	43,567	52,313	54,756	'	'
Deferred revenue and student deposits	'	'	135,865	'	'	'	'	'	135,865	'	'	'	'	'	'
Total current liabilities	192,742	179,336	188,315	204,577	'	231,925	248,012	260,575	188,315	248,012	179,336	231,925	192,742	'	'
Total liabilities	225,940	214,375	225,222	240,985	'	265,565	279,333	289,296	225,222	279,333	214,375	265,565	225,940	'	'
Retained earnings	515,608	522,068	511,933	501,565	474,598	456,226	426,406	383,148	511,933	426,406	522,068	456,226	515,608	474,598	'
Total stockholdersb equity	348,039	550,815	536,770	522,115	491,570	470,534	443,786	393,151	536,770	443,786	550,815	470,534	348,039	491,570	'
Total liabilities and stockholdersb equity	573,979	765,190	761,992	763,100	750,787	736,099	723,119	682,447	761,992	723,119	765,190	736,099	573,979	750,787	'
Consolidated statement of income data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Revenue	163,453	185,612	197,574	221,984	209,356	252,076	256,302	250,437	419,558	506,739	605,170	758,815	768,623	968,171	'
Instructional costs and services	93,755	92,204	106,045	101,646	102,034	90,986	85,279	84,224	207,691	169,503	299,895	260,489	395,928	364,001	'
General and administrative	'	16,050	17,919	19,375	13,139	17,247	15,047	25,542	37,294	40,589	53,344	57,836	'	'	'
Total costs and expenses	175,309	172,761	181,546	178,564	180,412	204,967	187,520	199,808	360,110	387,328	532,871	592,295	708,180	772,707	'
Operating income	-11,856	12,851	16,028	43,420	28,944	47,109	68,782	50,629	59,448	119,411	72,299	166,520	60,443	195,464	'
Other income, net	'	'	1,031	818	878	955	854	683	1,849	1,537	2,636	2,492	3,346	3,370	'
Income before income taxes	-11,146	13,638	17,059	44,238	29,822	48,064	69,636	51,312	61,297	120,948	74,935	169,012	63,789	198,834	'
Income tax expense	-4,686	3,503	6,691	17,271	11,450	18,244	26,378	19,341	23,962	45,719	27,465	63,963	22,779	75,413	'
Net income	-6,460	10,135	10,368	26,967	18,372	29,820	43,258	31,971	37,335	75,229	47,470	105,049	41,010	123,421	'
Earnings per share:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Basic	($0.12)	$0.19	$0.19	$0.50	$0.34	$0.56	$0.82	$0.61	$0.69	$1.44	$0.88	$2	$0.76	$2.33	'
Diluted	($0.12)	$0.18	$0.19	$0.49	$0.33	$0.53	$0.77	$0.57	$0.67	$1.34	$0.85	$1.87	$0.74	$2.21	'
Consolidated statement of cash flow data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Net income	-6,460	10,135	10,368	26,967	18,372	29,820	43,258	31,971	37,335	75,229	47,470	105,049	41,010	123,421	'
Provision for bad debts	'	'	'	18,294	'	'	'	16,669	36,865	33,401	53,649	52,418	72,313	73,696	'
Amortization of premium/discount	'	'	'	1,005	'	'	'	1,754	3,100	3,594	3,596	5,384	3,559	6,805	'
Deferred income taxes	'	'	'	'	'	'	'	'	'	'	'	'	-10,506	-9,972	'
Restricted cash	'	'	'	0	'	'	'	0	0	0	0	0	0	0	'
Accounts receivable	'	'	'	-19,381	'	'	'	-46,053	-28,744	-62,501	-36,056	-90,188	-34,348	-81,577	'
Prepaid expenses and other current assets	'	'	'	-1,635	'	'	'	-459	-96	-5,084	3,395	-3,982	-2,411	-1,056	'
Student loans receivable	'	'	'	281	'	'	'	-2,399	'	-5,626	'	-5,730	'	-3,778	'
Accounts payable and accrued liabilities	'	'	'	14,119	'	'	'	26,851	2,153	18,492	3,699	19,363	13,687	'	'
Deferred revenue and student deposits	'	'	'	-34,088	'	'	'	'	-39,192	'	-48,610	'	'	-10,389	'
Cash flows from operating activities	'	'	'	15,616	'	'	'	40,350	32,273	76,806	54,277	93,588	75,538	143,185	'
As Reclassified	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Consolidated balance sheet data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Accounts receivable, net	'	49,441	58,895	68,472	67,927	99,386	90,620	90,708	58,895	90,620	49,441	99,386	'	67,927	'
Student loans receivable, net, current	'	1,682	1,607	880	'	533	519	421	1,607	519	1,682	533	'	'	'
Consolidated statement of income data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Instructional costs and services	'	93,079	106,812	102,282	102,607	91,362	85,579	84,453	209,094	170,032	302,173	261,394	'	362,523	'
General and administrative	'	15,175	17,152	18,739	12,566	16,870	14,747	25,314	35,891	40,061	51,066	56,931	'	'	'
Restatement Adjustment | As Reported	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Consolidated statement of income data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Instructional costs and services	'	'	'	'	'	88,373	78,525	82,500	'	161,025	'	249,398	'	'	'
Adjustment to Reflect Changes to Aging of Accounts Receivable | Restatement Adjustment	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Consolidated statement of cash flow data:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Provision for bad debts	'	'	'	'	($3,841)	$2,613	$6,754	$1,724	'	'	'	'	'	$7,200	'

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Receivables) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
		disbursement
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Student loans receivable, repayment term following graduation or withdrawal	'	'10 years
Student loans receivable, grace period following graduation or withdrawal	'	'6 months
Amounts recorded for loan loss reserves	$500,000	$800,000
Number of disbursement periods for financial aid	'	2
Repayment Plan One	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Student loans receivable, interest rate	'	4.50%
Repayment Plan Two	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Student loans receivable, interest rate	'	0.00%
Student loans receivable, monthly payment during school and grace period	'	$50
Maximum	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Number of courses covered by each disbursement	'	4

Reclassification_Details

Reclassification (Details) (USD $)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Jun. 30, 2013

Jun. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Reclassification [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Instructional costs and services

$90,541

$83,562

$99,603

$97,028

$97,485

$84,666

$79,719

$81,202

$196,631

$160,921

$280,193

$245,587

$370,734

$343,072

Provision for bad debts

'

'

'

13,040

'

'

'

13,418

24,403

24,289

31,670

36,610

47,119

52,767

Admissions advisory and marketing

'

64,507

'

'

'

96,734

'

'

'

'

179,632

273,970

'

'

General and administrative

'

15,175

17,152

18,739

12,566

16,870

14,747

25,314

35,891

40,061

51,066

56,931

'

'

Total costs and expenses

172,095

163,244

174,337

173,310

175,290

198,270

181,660

196,558

347,647

378,218

510,891

576,488

682,986

751,778

As Reported

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reclassification [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Instructional costs and services

'

'

'

'

105,875

75,699

65,395

68,475

'

'

'

'

'

'

Admissions advisory and marketing

'

'

'

'

65,239

90,291

78,608

80,063

'

'

'

'

'

'

General and administrative

'

'

'

'

13,139

36,364

36,763

49,546

'

'

'

'

'

'

Impact of Reclassification

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reclassification [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Instructional costs and services

'

'

'

'

0

12,674

13,130

14,025

'

'

'

'

'

'

Admissions advisory and marketing

'

'

'

'

0

6,443

8,586

9,979

'

'

'

'

'

'

General and administrative

'

'

'

'

0

-19,117

-21,716

-24,004

'

'

'

'

'

'

As Reclassified

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reclassification [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Instructional costs and services

'

'

'

'

105,875

88,373

78,525

82,500

'

'

'

'

'

355,273

Provision for bad debts

'

'

'

'

'

'

'

14,945

'

24,923

'

41,327

'

66,446

Total costs and expenses

'

'

'

'

184,253

202,354

180,766

198,084

'

378,850

'

581,204

'

765,457

As Reclassified or Reclassified/Revised

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reclassification [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Instructional costs and services

93,755

92,204

106,045

101,646

102,034

90,986

85,279

84,224

207,691

169,503

299,895

260,489

395,928

364,001

Provision for bad debts

'

'

'

18,294

'

'

'

16,669

36,865

33,401

53,649

52,418

72,313

73,696

Admissions advisory and marketing

'

'

'

'

65,239

96,734

87,194

90,042

'

'

'

'

'

'

General and administrative

'

16,050

17,919

19,375

13,139

17,247

15,047

25,542

37,294

40,589

53,344

57,836

'

'

Total costs and expenses

175,309

172,761

181,546

178,564

180,412

204,967

187,520

199,808

360,110

387,328

532,871

592,295

708,180

772,707

Adjustment to Reflect Changes to Aging of Accounts Receivable | Impact of Bad Debt Revision

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reclassification [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Provision for bad debts

'

'

'

'

($3,841)

$2,613

$6,754

$1,724

'

'

'

'

'

$7,200

Earnings_Per_Share_Basic_and_D

Earnings Per Share (Basic and Diluted Earnings Per Share) (Details) (USD $)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

In Thousands, except Per Share data, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Jun. 30, 2013

Jun. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Numerator:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net income

($5,109)

$14,211

$12,114

$24,667

$19,825

$30,179

$42,708

$28,434

$36,781

$71,142

$50,992

$101,321

$45,883

$121,146

Denominator:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average number of common shares outstanding

'

54,336

'

'

'

53,184

'

'

'

'

54,201

52,576

'

'

Effect of dilutive options and restricted stock units

'

1,996

'

'

'

2,349

'

'

'

'

1,497

3,261

'

'

Effect of dilutive warrants

'

99

'

'

'

223

'

'

'

'

97

252

'

'

Diluted weighted average number of common shares outstanding

'

56,431

'

'

'

55,756

'

'

'

'

55,795

56,089

'

'

Earnings per share:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Basic earnings per share

($0.10)

$0.26

$0.22

$0.46

$0.37

$0.57

$0.81

$0.55

$0.68

$1.36

$0.94

$1.93

$0.85

$2.29

Diluted earnings per share

($0.10)

$0.25

$0.22

$0.45

$0.36

$0.54

$0.76

$0.51

$0.66

$1.27

$0.91

$1.81

$0.83

$2.17

Earnings_Per_Share_Antidilutiv

Earnings Per Share (Anti-dilutive Securities) (Details)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Options	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of dilutive common shares outstanding	2,564	3,405	3,493	1,364
Restricted stock units	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of dilutive common shares outstanding	0	0	1	0

Significant_Balance_Sheet_Acco2

Significant Balance Sheet Accounts (Receivables, Net) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'	'	'	'
Amounts recorded for loan loss reserves	$500,000	$800,000	'	'	'	'	'	'	'
Accounts Receivable, Net	'	'	'	'	'	'	'	'	'
Accounts receivable	72,991,000	72,991,000	'	'	'	85,953,000	'	'	'
Less allowance for doubtful accounts	-31,149,000	-31,149,000	'	'	'	-31,466,000	'	'	'
Accounts receivable, net	41,842,000	41,842,000	22,953,000	43,393,000	51,835,000	54,487,000	84,178,000	74,826,000	75,846,000
Student Loans Receivable, Net	'	'	'	'	'	'	'	'	'
Student loans receivable	13,596,000	13,596,000	'	'	'	16,272,000	'	'	'
Less allowance for doubtful accounts	-1,660,000	-1,660,000	'	'	'	-1,856,000	'	'	'
Student loans receivable, net	11,936,000	11,936,000	'	'	13,788,000	14,416,000	14,291,000	14,232,000	11,035,000
Student loans receivable, net, current	1,682,000	1,682,000	'	1,607,000	880,000	556,000	533,000	519,000	421,000
Student Loans Receivable (Non-tuition Related)	'	'	'	'	'	'	'	'	'
Student Loans Receivable, Net	'	'	'	'	'	'	'	'	'
Student loans receivable	7,954,000	7,954,000	'	'	'	9,704,000	'	'	'
Student Loans Receivable (Tuition Related)	'	'	'	'	'	'	'	'	'
Student Loans Receivable, Net	'	'	'	'	'	'	'	'	'
Student loans receivable	$5,642,000	$5,642,000	'	'	'	$6,568,000	'	'	'

Significant_Balance_Sheet_Acco3

Significant Balance Sheet Accounts (Allowance for Doubtful Accounts) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
			Allowance for Doubtful Accounts Receivable		Allowance for Doubtful Accounts Receivable		Allowance for Doubtful Student Loans Receivable (Tuition Related)		Allowance for Doubtful Student Loans Receivable (Tuition Related)
Valuation and Qualifying Accounts Disclosure [Line Items]	'	'	'		'		'		'
Amounts recorded for loan loss reserves	$500,000	$800,000	'		'		'		'
Changes in allowance for doubtful accounts	'	'	'		'		'		'
Beginning Balance	'	'	-31,466,000		-24,688,000		-1,856,000		-2,030,000
Charged to Expense	'	'	31,606,000		36,737,000		64,000		-127,000
Deductions	'	'	31,923,000	[1]	33,263,000	[1]	260,000	[1]	6,000	[1]
Ending Balance	'	'	($31,149,000)		($28,162,000)		($1,660,000)		($1,897,000)
[1]	Deductions represent accounts written off, net of recoveries.

Significant_Balance_Sheet_Acco4

Significant Balance Sheet Accounts (Prepaid Expenses and Other Current Assets) (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012
In Thousands, unless otherwise specified
Prepaid Expense and Other Assets, Current [Abstract]	'	'	'	'	'	'	'	'
Prepaid expenses	'	$10,254	'	'	$9,367	'	'	'
Prepaid licenses	'	3,061	'	'	5,864	'	'	'
Prepaid insurance	'	1,184	'	'	1,134	'	'	'
Interest receivable	'	647	'	'	2,221	'	'	'
Other current assets	'	3,926	'	'	1,467	'	'	'
Total prepaid expenses and other current assets	$21,563	$19,072	$23,891	$25,245	$20,053	$22,944	$25,105	$18,367

Significant_Balance_Sheet_Acco5

Significant Balance Sheet Accounts (Property and Equipment, Net) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$154,313	$142,133
Less accumulated depreciation and amortization	-59,743	-46,167
Total property and equipment, net	94,570	95,966
Land	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	7,091	7,091
Buildings and Building Improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	28,520	25,430
Furniture, Office Equipment and Software	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	94,145	85,709
Leasehold Improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	24,410	23,756
Vehicles	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$147	$147

Significant_Balance_Sheet_Acco6

Significant Balance Sheet Accounts (Goodwill and Intangibles, Net) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Goodwill and Intangibles, Net [Abstract]	'	'	'	'	'
Goodwill and indefinite-lived intangibles	$3,424,000	'	$3,424,000	'	$3,424,000
Definite-lived intangible assets	13,496,000	'	13,496,000	'	9,978,000
Less accumulated amortization	-4,946,000	'	-4,946,000	'	-2,663,000
Definite-lived intangible assets, net	8,550,000	'	8,550,000	'	7,315,000
Total goodwill and intangibles, net	11,974,000	'	11,974,000	'	10,739,000
Amortization expense	900,000	400,000	2,300,000	1,000,000	'
Future amortization expense, 2013	900,000	'	900,000	'	'
Future amortization expense, 2014	3,300,000	'	3,300,000	'	'
Future amortization expense, 2015	2,200,000	'	2,200,000	'	'
Future amortization expense, 2016	$500,000	'	$500,000	'	'

Significant_Balance_Sheet_Acco7

Significant Balance Sheet Accounts (Accrued Liabilities) (Details) (USD $)	3 Months Ended
	Jun. 30, 2013	Dec. 31, 2013	Sep. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'	'	'
Accrued salaries and wages	'	'	$12,244,000	'	$11,585,000	'	'	'
Accrued bonus	'	'	1,883,000	'	1,603,000	'	'	'
Accrued vacation	'	'	9,559,000	'	8,993,000	'	'	'
Accrued expenses	'	'	21,513,000	'	15,924,000	'	'	'
Accrued income taxes payable	'	'	3,629,000	'	6,535,000	'	'	'
Total accrued liabilities	48,336,000	54,290,000	48,828,000	58,801,000	44,640,000	50,044,000	54,006,000	64,595,000
Severance costs	5,900,000	'	'	'	'	'	'	'
Instructional Costs and Services	'	'	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'	'	'
Severance costs	4,800,000	'	'	'	'	'	'	'
Admissions Advisory and Marketing	'	'	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'	'	'
Severance costs	300,000	'	'	'	'	'	'	'
General and Administrative	'	'	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'	'	'
Severance costs	$800,000	'	'	'	'	'	'	'

Significant_Balance_Sheet_Acco8

Significant Balance Sheet Accounts (Deferred Revenue) (Details) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred Revenue [Abstract]	'	'	'
Deferred revenue	$32,763	'	$44,967
Student deposits	93,684	'	130,090
Total deferred revenue and student deposits	$126,447	$134,634	$175,057

Investments_Details

Investments (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	$22,011,000	'	$22,011,000	'	$149,216,000
Other investments and securities, at cost	99,500,000	'	99,500,000	'	109,500,000
Investments	121,500,000	'	121,500,000	'	258,700,000
Unrealized gains (losses) on investments	10,000	308,000	-194,000	945,000	'
Unrealized gains (losses) on investments, tax effect	9,000	187,000	-115,000	565,000	'
Level 1	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	0	'	0	'	0
Level 2	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	22,011,000	'	22,011,000	'	149,216,000
Level 3	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	0	'	0	'	0
Demand Notes	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	652,000	'	652,000	'	415,000
Demand Notes | Level 1	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	0	'	0	'	0
Demand Notes | Level 2	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	652,000	'	652,000	'	415,000
Demand Notes | Level 3	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	0	'	0	'	0
Corporate Notes and Bonds	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	21,359,000	'	21,359,000	'	148,801,000
Corporate Notes and Bonds | Level 1	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	0	'	0	'	0
Corporate Notes and Bonds | Level 2	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	21,359,000	'	21,359,000	'	148,801,000
Corporate Notes and Bonds | Level 3	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Available-for-sale securities	$0	'	$0	'	$0

Credit_Facilities_Details

Credit Facilities (Details) (USD $)	0 Months Ended	9 Months Ended
	Apr. 13, 2012	Sep. 30, 2013	Nov. 05, 2013
Line of Credit Facility [Line Items]	'	'	'
Revolving line of credit, amount outstanding	'	0	'
Surety Bond Facility [Abstract]	'	'	'
Surety bond facility, available amount	'	12,000,000	'
Surety bond facility, issued amount	'	7,000,000	'
January 2010 Credit Facility	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Revolving line of credit, letters of credit outstanding	'	5,800,000	'
April 2012 Credit Facility	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Revolving line of credit, current borrowing capacity	50,000,000	'	'
Revolving line of credit, maximum borrowing capacity	100,000,000	'	'
Revolving line of credit, maximum swing-line advances	3,000,000	'	'
Revolving line of credit, term	'3 years	'	'
Revolving line of credit, notice required for termination	'	'5 days	'
Commitment fee, percentage on undrawn amount of letter of credit	1.50%	'	'
Revolving line of credit, facility fee, percentage	0.25%	'	'
Revolving line of credit, amount outstanding	'	'	$0
Base Rate | April 2012 Credit Facility	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Revolving line of credit, fixed portion of interest rate	0.50%	'	'
Eurodollar-based Rate | April 2012 Credit Facility	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Revolving line of credit, fixed portion of interest rate	1.50%	'	'
Federal Funds Effective Rate | Base Rate | April 2012 Credit Facility	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Revolving line of credit, variable portion of interest rate, addition to reference rate	1.00%	'	'
Daily Adjusting LIBOR | Base Rate | April 2012 Credit Facility	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Revolving line of credit, variable portion of interest rate, addition to reference rate	1.00%	'	'

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock-based compensation expense	$3.30	$3.40	$10.70	$9.90
Income tax benefit of stock-based compensation expense	1.2	1.3	4	3.7
RSU's granted during the period	13,060	'	'	'
RSUs vested and were released during period	200,000	'	200,000	'
Options	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock options exercised	200,000	'	'	'
Unrecognized compensation cost related to unvested options and RSUs	$15.50	'	$15.50	'
Restricted stock units	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
RSUs granted during period, grant date fair value	$16.52	'	'	'

Warrants_Details

Warrants (Details) (USD $)	3 Months Ended
	Sep. 30, 2013
Warrants and Rights Note Disclosure [Abstract]	'
Warrant exercise price, low	$1.13
Warrant exercise price, high	$9
Warrant purchase rights	1
Warrants outstanding	100,000
Warrants exercised	7,000

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Estimated annual effective tax rate	38.90%	'
Effective income tax rate	36.80%	'
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	$1.90	'
Gross unrecognized tax benefits	8.1	9.3
Gross unrecognized tax benefits that would impact effective tax rate if recognized	5.3	6.6
Accrued interest and penalties related to uncertain tax positions	$1.80	$1.70

Regulatory_Details

Regulatory (Details)	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Ashford University	'	'	'
Regulatory [Line Items]	'	'	'
Cohort default rate	10.10%	10.20%	15.30%
University of the Rockies	'	'	'
Regulatory [Line Items]	'	'	'
Cohort default rate	4.90%	4.00%	3.30%

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'
Loss contingency, settlement agreement, consideration	$10.80

Subsequent_Events_Details

Subsequent Events (Details) (Subsequent Event, USD $)	3 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Oct. 31, 2013
Subsequent Event	'	'
Subsequent Event [Line Items]	'	'
Finite-Lived Intangible Asset, Useful Life	'12 years	'
Finite-Lived License Agreements, Gross	'	$15
Royalty Guarantees, Commitments, Amount	'	$2.50