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PROPERTY, EQUIPMENT AND FACILITIES
 12 Months Ended
Dec. 31, 2016
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,
 
     
2016
  
2015
 
Land (a)
  
-
  
$
6,969
  
$
10,054
 
Buildings and improvements (a)
  
1-25
   
105,433
   
112,281
 
Equipment, furniture and fixtures
  
1-7
   
65,776
   
66,838
 
Vehicles
  
3
   
534
   
617
 
Construction in progress
  
-
   
925
   
159
 
       
179,637
   
189,949
 
Less accumulated depreciation and amortization
      
(124,192
)
  
(123,324
)
      
$
55,445
  
$
66,625
 

(a) Amounts are reduced by a $1.4 million impairment charge in 2016 related to a property in Suffield, Connecticut.

Depreciation and amortization expense of property, equipment and facilities was $10.9 million, $10.2 million and $14.5 million for the years ended December 31, 2016, 2015 and 2014, respectively.

As discussed in Note 4, the Board of Directors approved a plan for the Company to divest schools included in its Healthcare and Other Professions business segment. In addition in 2016, the Board of Directors approved a plan to close the West Palm Beach, Florida schools and for the Company to sell owned the real estate in West Palm Beach, Florida. The Company anticipates that these properties will be sold during 2017. Accordingly, the assets have been reflected as held for sale in the accompanying consolidated balance sheet.
 
The assets and liabilities held for sale consist of the following:

  
At December 31,
2016
  
At December 31,
2015
 
Assets held for sale
      
Inventories
 
$
629
  
$
646
 
Accounts receivable, less allowance of $3,930 and $3,261 at December 31, 2016 and 2015, respectively
  
5,089
   
4,526
 
Prepaid expense and other current assets
  
460
   
724
 
Noncurrent receivables, less allowance of $212 and $189 at December 31, 2016 and 2015, respectively
  
1,690
   
1,384
 
Property, equipment and facilities - at cost, net of accumluated depreciation and amortization of $41,703 and $34,751 at December 31, 2016 and 2015, respectively (b) (c)
  
16,847
   
27,133
 
Goodwill (d)
  
-
   
8,759
 
Other assets, net (e)
  
71
   
1,197
 
Assets held for sale
  
24,786
   
44,369
 
         
Liabilities held for sale
        
Unearned tuition
  
(7,255
)
  
(7,929
)
Accrued expenses
  
(2,553
)
  
(2,668
)
Accrued rent
  
(1,770
)
  
(1,735
)
Liabilities held for sale
  
(11,578
)
  
(12,332
)
         
Assets held for sale, net
 
$
13,208
  
$
32,037
 

(b) Amount is reduced by a $2.5 million impairment charge in 2016 related to a property in West Palm Beach, Florida.
(c) Amount is reduced by a $7.6 million impairment charge in 2016 related to long-lived assets.
(d) Amount is reduced by an $8.8 million impairment charge in 2016 related to goodwill.
(e) Amount is reduced by a $1.1 million impairment charge in 2016 related to indefinite-lived assets.