XML 60 R50.htm IDEA: XBRL DOCUMENT v3.23.3
Goodwill and Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($)
$ in Thousands
9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount $ 40,826 $ 40,826
Accumulated Amortization 36,251 25,313
Net Carrying Amount 4,575 15,513
Intangible Assets, Net (Excluding Goodwill) [Abstract]    
Gross carrying amount, before impairment 54,721 54,721
Impairment 26,500 15,500
Gross/net carrying amount 28,221 39,221
Total intangible assets, Gross 95,547 95,547
Total intangible assets, Impairment 26,500 15,500
Total intangible assets, net 32,796 54,734
Trade name    
Intangible Assets, Net (Excluding Goodwill) [Abstract]    
Gross carrying amount, before impairment 28,498 28,498
Impairment 8,000  
Gross/net carrying amount 20,498 28,498
Accreditation, licensing, and Title IV    
Intangible Assets, Net (Excluding Goodwill) [Abstract]    
Gross carrying amount, before impairment 26,186 26,186
Impairment 18,500 15,500
Gross/net carrying amount 7,686 10,686
Affiliation agreements    
Intangible Assets, Net (Excluding Goodwill) [Abstract]    
Gross carrying amount, before impairment 37 37
Gross/net carrying amount 37 37
Student roster    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 20,000 20,000
Accumulated Amortization 20,000 13,333
Net Carrying Amount 0 6,667
Curricula    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 14,563 14,563
Accumulated Amortization 10,219 6,680
Net Carrying Amount 4,344 7,883
Student and customer contracts and relationships    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 4,614 4,614
Accumulated Amortization 4,391 4,168
Net Carrying Amount 223 446
Lead conversions    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 1,500 1,500
Accumulated Amortization 1,500 1,000
Net Carrying Amount 0 500
Non-compete agreements    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 86 86
Accumulated Amortization 86 86
Net Carrying Amount 0 0
Tradename    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 35 35
Accumulated Amortization 35 35
Net Carrying Amount 0 0
Accreditation and licenses    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 28 28
Accumulated Amortization 20 11
Net Carrying Amount $ 8 $ 17