GOODWILL AND LONG-LIVED ASSETS (Tables)

9 Months Ended

Sep. 30, 2013

GOODWILL AND LONG-LIVED ASSETS [Abstract]

Changes in carrying amount of goodwill

The carrying amount of goodwill at September 30, 2013 is as follows:

	Gross Goodwill Balance		Accumulated Impairment Losses			Net Goodwill Balance
Balance as of January 1, 2013	$	117,176	$	(51,649	)	$	65,527
Goodwill impairment		-		(3,062	)		(3,062	)
Balance as of September 30, 2013	$	117,176	$	(54,711	)	$	62,465

Summary of finite-lived and indefinite-lived intangible assets

Intangible assets, which are included in other assets in the accompanying condensed consolidated balance sheets, consist of the following:

	Student Contracts			Indefinite Trade Name		Trade Name			Accreditation		Curriculum		Non-compete		Total
Gross carrying amount at December 31, 2012	$	25		$	180	$	366		$	1,268	$	1,124	$	200	$	3,163
Write-off (1)		(25	)		-		(31	)		-		-		-		(56	)
Gross carrying amount at September 30, 2013		-			180		335			1,268		1,124		200		3,107
Accumulated amortization at December 31, 2012		25			-		209			-		670		28		932
Write-off (1)		(25	)		-		(31	)		-		-		-		(56	)
Amortization		-			-		37			-		101		30		168
Accumulated amortization at September 30, 2013		-			-		215			-		771		58		1,044
Net carrying amount at September 30, 2013	$	-		$	180	$	120		$	1,268	$	353	$	142	$	2,063
Weighted average amortization period (years)				Indefinite			7		Indefinite			9		3

(1) The Company wrote-off the value of fully amortized assets not in service.

Summary of estimated future amortization expense

The following table summarizes the estimated future amortization expense:

Year Ending December 31,
Remainder of 2013	$	56
2014		224
2015		156
2016		112
2017		46
Thereafter		21
	$	615