Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Reconciliation of Changes in Carrying Value of Goodwill

A reconciliation of the changes in the carrying value of goodwill during the years ended December 31, 2022 and 2021 is as follows (dollars in thousands):

	As of December 31,
	2022						2021
	CTU		AIUS		Total		CTU		AIUS		Total
Balance, beginning of year	$	73,728	$	88,851	$	162,579	$	45,938	$	72,374	$	118,312
Business acquisitions		59,405		21,556		80,961		27,790		16,477		44,267
Balance, end of year	$	133,133	$	110,407	$	243,540	$	73,728	$	88,851	$	162,579

Schedule of Net Book Value of Intangible Assets Other Than Goodwill

As of December 31, 2022 and 2021, the net book value of intangible assets other than goodwill are as follows (dollars in thousands):

	December 31, 2022										December 31, 2021
	Cost		Accumulated Amortization			Impairments			Net Book Value		Cost		Accumulated Amortization			Net Book Value
Amortizable intangible assets: (1)
Course curriculum	$	2,790	$	(1,461	)	$	-		$	1,329	$	1,400	$	(856	)	$	544
Customer relationships		38,090		(10,815	)		(111	)		27,164		22,300		(5,588	)		16,712
Developed technology		8,820		(1,022	)		(461	)		7,337		2,790		(278	)		2,512
Trade names		13,060		(2,683	)		(543	)		9,834		6,480		(1,940	)		4,540
Net book value, amortizable intangible    assets:	$	62,760	$	(15,981	)	$	(1,115	)	$	45,664	$	32,970	$	(8,662	)	$	24,308
Non-amortizable intangible assets:
Accreditation rights									$	1,000						$	1,000
CTU trade name										6,900							6,900
Non-amortizable intangible assets										7,900							7,900
Intangible assets, net									$	53,564						$	32,208

___________________

(1) See Note 3 "Business Acquisitions" for further details on acquired intangible assets.