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DISCONTINUED OPERATIONS
 12 Months Ended
Dec. 31, 2013
DISCONTINUED OPERATIONS [Abstract]  
DISCONTINUED OPERATIONS
4.DISCONTINUED OPERATIONS
 
2013 Event

On June 18, 2013, the Company's Board of Directors approved a plan to cease operations at four campuses in Ohio and one campus in Kentucky consisting of the Company's Dayton institution and its branch campuses.  Federal legislation implemented on July 1, 2012 that prohibits "ability to benefit" students from participating in federal student financial aid programs led to a dramatic decrease in the number of students attending these five campuses.  Accordingly, the Company ceased operations at these campuses as of December 31, 2013.  The results of operations of these campuses are reflected as discontinued operations in the consolidated financial statements.

The results of operations at these five campuses for the three year periods ended December 31, 2013 were as follows (in thousands):

 
 
Year Ended December 31,
 
 
 
2013
  
2012
  
2011
 
Revenue
 
$
7,724
  
$
19,924
  
$
35,099
 
 
            
(Loss) income before income tax
  
(17,287
)
  
(13,641
)
  
5,236
 
Income tax expense (benefit)
  
239
   
(5,444
)
  
1,677
 
Net (loss) income from discontinued operations
 
$
(17,526
)
 
$
(8,197
)
 
$
3,559
 

Amounts include impairments of goodwill and long-lived assets for these campuses of $2.3 million and $8.7 million for the years ended December 31, 2013 and 2012, respectively.

2012 Event

On July 31, 2012, the Company's Board of Directors approved a plan to cease operations at seven campuses.  The adjustments made to the Company's business model to better align with the DOE's increased emphasis on student outcomes and the Company's efforts to comply with the 90/10 rule and cohort default rates greatly impacted the population at these campuses.  In addition, the current economic environment and regulatory changes under the Consolidated Appropriations Act, 2012, which eliminated the ability to enroll "ability to benefit" ("ATB") students, have made these campuses no longer viable.  Accordingly, the Company ceased operations at these campuses as of December 31, 2012.  The results of operations are reflected as discontinued operations in the consolidated financial statements.

The results of operations at these seven campuses for the two year periods ended December 31, 2012 were as follows (in thousands):

 
 
Year Ended December 31,
 
 
 
2012
  
2011
 
Revenue
 
$
8,500
  
$
20,804
 
 
        
Loss before income tax
  
(22,142
)
  
(5,260
)
Income tax benefit
  
(8,837
)
  
(1,685
)
Net loss from discontinued operations
 
$
(13,305
)
 
$
(3,575
)

 
Amounts include impairments of goodwill and long-lived assets for these campuses of $9.5 million and $2.1 million for the years ended December 31, 2012 and 2011, respectively.