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PROPERTY, EQUIPMENT AND FACILITIES
 12 Months Ended
Dec. 31, 2015
PROPERTY, EQUIPMENT AND FACILITIES [Abstract]  
PROPERTY, EQUIPMENT AND FACILITIES
6.PROPERTY, EQUIPMENT AND FACILITIES

Property, equipment and facilities consist of the following:

  
Useful life
(years)
  
At December 31,
 
     
2015
  
2014
 
Land
  
-
  
$
10,054
  
$
5,338
 
Buildings and improvements
  
1-25
   
112,270
   
128,973
 
Equipment, furniture and fixtures
  
1-7
   
65,445
   
71,005
 
Vehicles
  
3
   
617
   
1,300
 
Construction in progress
  
-
   
159
   
34
 
       
188,545
   
206,650
 
Less accumulated depreciation and amortization
      
(122,037
)
  
(136,910
)
      
$
66,508
  
$
69,740
 

Included above in buildings and improvements are buildings acquired under capital leases as of December 31, 2015 and 2014 of $3.0 million and $26.8 million, respectively, net of accumulated depreciation of $1.4 million and $10.6 million, respectively.

Included above in equipment, furniture and fixtures are assets acquired under capital leases as of December 31, 2015 and 2014 of $0.1 million and $0.4 million, respectively, net of accumulated depreciation of $0.1 million and $0.4 million, respectively.

Included above in buildings and improvements is capitalized interest as of December 31, 2015 and 2014 of $0.6 million and $0.6 million, respectively, net of accumulated depreciation of $0.6 million and $0.5 million, respectively.

Depreciation and amortization expense of property, equipment and facilities was $11.9 million, $15.3 million and $16.6 million for the years ended December 31, 2015, 2014 and 2013, respectively.

As discussed in Note 4, on November 3, 2015 the Board of Directors approved a plan for the Company to divest 17 of the 18 schools included in its Healthcare and Other Professions business segment.  The Company anticipates that these properties will be sold during 2016.  Accordingly, the assets have been reflected as “held for sale” in the accompanying consolidated balance sheet.  In addition, during the quarter ended September 30, 2015 the Company had two campuses held for sale.  With the approval of the plan to divest the Healthcare and Other Professions business segment one of the campuses is no longer included as held for sale.
 
The assets and liabilities held for sale consist of the following:

  
At December 31,
2015
  
At December 31,
2014
 
Inventories
 
$
845
  
$
411
 
Accounts receivable, less allowance of $3,923 and $1,545 at December 31, 2015 and 2014, respectively
  
5,323
   
1,527
 
Prepaid expense and other current assets
  
868
   
-
 
Noncurrent receivables, less allowance of $228 and $95 at December 31, 2015 and 2014, respectively
  
1,669
   
671
 
Property, equipment and facilities - at cost, net of accumluated depreciation and amortization of $36,038 and $17,843 at December 31, 2015and 2014, respectively
  
27,250
   
50,252
 
Goodwill
  
8,759
   
1,304
 
Other assets, net
  
1,197
   
-
 
Unearned tuition
  
(10,242
)
  
(2,536
)
Accrued expenses
  
(1,720
)
  
(699
)
Accrued rent
  
(2,274
)
  
-
 
Assets held for sale, net
 
$
31,675
  
$
50,930