Restructuring Charges (Tables)

12 Months Ended

Dec. 31, 2016

Restructuring And Related Activities [Abstract]

Accrual for Severance and Related Costs

The following table details the changes in our accrual for severance and related costs associated with all restructuring events for our continuing operations during the years ended December 31, 2016, 2015 and 2014 (dollars in thousands):

	Balance, Beginningof Period		Severance and related charges (1) (2)		Payments			Non-cash adjustments(3)			Balance, End of Period
For the year ended December 31, 2016	$	18,985	$	507	$	(11,015	)	$	209		$	8,686
For the year ended December 31, 2015	$	2,712	$	24,085	$	(7,518	)	$	(294	)	$	18,985
For the year ended December 31, 2014	$	3,256	$	3,979	$	(3,120	)	$	(1,403	)	$	2,712

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(1) Includes charges related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.

(2) Severance charges will result in future cash expenditures through 2018.

(3) Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.

Restructuring Charges by Segment

Severance and related expenses for the years ended December 31, 2016, 2015 and 2014 by reporting segment is as follows (dollars in thousands):

	For the Year Ended December 31,
	2016		2015		2014
CTU	$	18	$	405	$	544
AIU		66		673		103
Total University Group		84		1,078		647
Corporate and Other		388		4,631		1,087
Subtotal		472		5,709		1,734
Culinary Arts		5		8,229		455
Transitional Group		30		10,147		1,790
Total	$	507	$	24,085	$	3,979