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Revenue
 9 Months Ended
Sep. 30, 2023
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
    
Disaggregation of Revenue

    In the following table, revenue, shown net of grants and scholarships, is disaggregated by type of service provided. The table also includes a reconciliation of the disaggregated revenue with the reportable segments (in thousands):


Three Months Ended September 30, 2023
(Unaudited)
APUSRUHCNCorporate and OtherConsolidated
Instructional services, net of grants and scholarships$75,879 $43,743 $11,761 $8,618 $140,001 
Graduation fees381 — — — 381 
Textbook and other course materials— 7,707 1,796 — 9,503 
Other fees146 623 184 — 953 
Total Revenue$76,406 $52,073 $13,741 $8,618 $150,838 

Three Months Ended September 30, 2022
(Unaudited)
APUSRUHCNCorporate and OtherConsolidated
Instructional services, net of grants and scholarships$68,173 $50,973 $9,619 $7,843 $136,608 
Graduation fees374 — — — 374 
Textbook and other course materials— 9,814 1,631 — 11,445 
Other fees188 761 159 — 1,108 
Total Revenue$68,735 $61,548 $11,409 $7,843 $149,535 

Nine Months Ended September 30, 2023
(Unaudited)
APUSRUHCNCorporate and OtherConsolidated
Instructional services, net of grants and scholarships$222,224 $135,452 $34,858 $21,142 $413,676 
Graduation fees1,138 — — — 1,138 
Textbook and other course materials— 24,304 5,794 — 30,098 
Other fees579 1,755 495 — 2,829 
Total Revenue$223,941 $161,511 $41,147 $21,142 $447,741 

Nine Months Ended September 30, 2022
(Unaudited)
APUSRUHCNCorporate and OtherConsolidated
Instructional services, net of grants and scholarships$210,094 $160,213 $29,082 $15,187 $414,576 
Graduation fees1,089 — — — 1,089 
Textbook and other course materials— 29,906 4,917 — 34,823 
Other fees546 2,419 437 — 3,402 
Total Revenue$211,729 $192,538 $34,436 $15,187 $453,890 
Corporate and Other includes tuition and contract training revenue earned by GSUSA and the elimination of intersegment revenue for courses taken by employees of one segment at other segments.

Contract Balances and Performance Obligations

The Company had no contract assets or deferred contract costs as of September 30, 2023 and December 31, 2022.
The Company recognizes a contract liability, or deferred revenue, when a student begins a course, in the case of APUS and GSUSA, or starts a term, in the case of RU and HCN. Deferred revenue at September 30, 2023 was $29.2 million and included $18.0 million in future revenue that had not yet been earned for courses and terms that were in progress, as well as $11.2 million in consideration received in advance for future courses or terms, or student deposits. Deferred revenue at December 31, 2022 was $23.8 million and included $13.0 million in future revenue that had not yet been earned for courses and terms that were in progress, as well as $10.8 million in student deposits. Deferred revenue represents the Company’s performance obligation to transfer future instructional services to students. The Company’s remaining performance obligations represent the transaction price allocated to future reporting periods.
The Company has elected, as a practical expedient, not to disclose additional information about unsatisfied performance obligations for contracts with students that have an expected duration of one year or less.
When the Company begins performing its obligations, a contract receivable is created, resulting in accounts receivable on the Consolidated Balance Sheets. The Company accounts for receivables in accordance with FASB ASC 310, Receivables. The Company uses the portfolio approach, a practical expedient, to evaluate if a contract exists and to assess collectability at the time of contract inception based on historical experience. Contracts are subsequently reviewed for collectability if significant events or circumstances indicate a change.
The allowance for doubtful accounts is based on management’s evaluation of the status of existing accounts receivable. Among other factors, management considers the age of the receivable, the anticipated source of payment, and historical allowance considerations. Consideration is also given to any specific known risk areas among the existing accounts receivable balances. Recoveries of receivables previously written off are recorded when received. APUS, RU, and GSUSA do not charge interest on past due accounts receivable. HCN charges interest on payment plans when a student graduates or otherwise exits the program. Interest charged by HCN on payment plans was immaterial for the periods presented.