Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2020

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, 2020 and 2019 is as follows (dollars in thousands):

	As of December 31,
	2020						2019
	CTU		AIU		Total		CTU		AIU		Total
Balance, beginning of year	$	45,938	$	41,418	$	87,356	$	45,938	$	41,418	$	87,356
Business acquisition		-		30,956		30,956		-		-		-
Balance, end of year	$	45,938	$	72,374	$	118,312	$	45,938	$	41,418	$	87,356

Schedule of Net Book Value of Intangible Assets Other Than Goodwill

As of December 31, 2020 and 2019, the net book value of intangible assets other than goodwill are as follows (dollars in thousands):

	December 31, 2020							December 31, 2019
	Cost		Accumulated Amortization			Net Book Value		Cost		Accumulated Amortization			Net Book Value
Amortizable intangible assets:
Course curriculum ⁽¹⁾	$	1,400	$	(389	)	$	1,011	$	-	$	-		$	-
Student relationships ⁽¹⁾		8,000		(2,222	)		5,778		-		-			-
Trade names ⁽¹⁾		2,400		(1,567	)		833		1,400		(1,400	)		-
Net book value, non-amortizable intangible assets:	$	11,800	$	(4,178	)	$	7,622	$	1,400	$	(1,400	)	$	-

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						$	15,522						$	7,900

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(1) See Note 3 “Business Acquisition” for further details on acquired intangible assets.