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Restructuring and Related Charges
 3 Months Ended
Mar. 31, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges
Restructuring and Related Charges
In October 2013, the Company implemented a restructuring to better align the Company’s resources with student enrollments at the time. This restructuring included the closing of 20 physical locations and reductions in the number of campus-based and corporate employees. At the time of this restructuring, a liability for lease obligations, some of which continue through 2022, was recorded and measured at fair value using a discounted cash flow approach encompassing significant unobservable inputs (Level 3). The estimation of future cash flows included non-cancelable contractual lease costs over the remaining terms of the leases discounted at the Company’s marginal borrowing rate of 4.5%, partially offset by estimated future sublease rental income discounted at credit-adjusted rates.
In addition, the Company has incurred personnel-related restructuring charges due to cost reduction efforts and management changes. These changes primarily related to the integration of CEC in order to establish an efficient ongoing cost structure for the Company.
The following details the changes in the Company’s restructuring liability during the three months ended March 31, 2019 and 2020 (in thousands):
 
Lease and Related Costs, Net
 
Severance and Other Employee
 Separation Costs
 
Total
Balance at December 31, 2018
$
6,540

 
$
14,347

 
$
20,887

Restructuring and other charges(1)
—

 
1,913

 
1,913

Payments
—

 
(2,424
)
 
(2,424
)
Adjustments(2)
(6,540
)
 
—

 
(6,540
)
Balance at March 31, 2019
$
—

 
$
13,836

 
$
13,836

 
 
 
 
 
 
Balance at December 31, 2019(3)
$
—

 
$
8,283

 
$
8,283

Restructuring and other charges(1)
—

 
—

 
—

Payments
—

 
(2,708
)
 
(2,708
)
Adjustments
—

 
—

 
—

Balance at March 31, 2020(3)
$
—

 
$
5,575

 
$
5,575

_____________________________________
(1) 
Restructuring and other charges were $1.9 million for the three months ended March 31, 2019. Restructuring and other charges are included in Merger and integration costs on the unaudited condensed consolidated statements of income. There were no Restructuring and other charges for the three months ended March 31, 2020.
(2) 
Adjustments represent the impact of adopting ASC 842 on January 1, 2019. In accordance with ASC 842, the lease related restructuring liability balance as of December 31, 2018 was netted against the initial ROU lease asset recognized upon adoption. Asset retirement obligations related to these restructured properties are also included in the adjustments amount.
(3) 
The current portion of restructuring liabilities was $6.4 million and $4.6 million as of December 31, 2019 and March 31, 2020, respectively, which are included in accounts payable and accrued expenses. The long-term portion is included in other long-term liabilities.