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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2016
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Status of schools included in the HOPS and Transitional Segments
The following table lists the schools that are included in the HOPS and Transitional Segments and their status as of December 31, 2016 and 2015:

 
 
Segment
 
Status
 
School
 
2015
 
2016
 
2015
 
2016
 
Allentown, PA
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Edison, NJ
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Moorestown, NJ
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Paramus, NJ
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Lincoln, RI
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Brockton, MA
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Somerville, MA
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Lowell, MA
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
New Britain, CT
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Shelton, CT
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Las Vegas (Summerlin), NV
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Southington, CT
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Marietta, GA
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Held for sale
1
Hartford, CT
 
Transitional (Continuing Operations)
 
HOPS (Discontinued Operations)
 
Teach-out
 
Closed
2
Henderson (Green Valley), NV
 
HOPS (Discontinued Operations)
 
HOPS (Discontinued Operations)
 
Held for sale
 
Closed
3
Center City Philadelphia, PA
 
HOPS (Discontinued Operations)
 
Transitional (Continuing Operations)
 
Held for sale
 
Teach-out
4
Northeast Philadelphia, PA
 
HOPS (Discontinued Operations)
 
Transitional (Continuing Operations)
 
Held for sale
 
Teach-out
4
West Palm Beach, FL
 
HOPS (Discontinued Operations)
 
Transitional (Continuing Operations)
 
Held for sale
 
Teach-out
5
Fern Park, FL
 
Transitional (Continuing Operations)
 
Transitional (Continuing Operations)
 
Teach-out
 
Closed
6

1
In November 2015, the Board of Directors approved a plan to divest these schools and thus they are included in discontinued operations as of December 31, 2016 and 2015.
2
In November 2015, the Board of Directors approved a plan to divest this school. In December 2015, the Board of Directors approved a plan to cease operations at this school. The school was included in the Transitional Segment and included in continuing operations until it closed in the fourth quarter of 2016; it is included in discontinued operations as of December 31, 2016.
3
In November 2015, the Board of Directors approved a plan to divest this school. In the fourth quarter of 2016, the Board of Directors approved a plan to cease operations at this school, which closed in the fourth quarter of 2016 and is included in discontinued operations as of December 31, 2016.
4
In November 2015, the Board of Directors approved a plan to divest these schools. In the fourth quarter of 2016, the Board of Directors approved a plan to cease operations at these schools which are being taught-out and expected to be closed in 2017. These schools are included in the Transitional segment and continuing operations as of December 31, 2016.
5
In November 2015, the Board of Directors approved a plan to divest this school. In the third quarter of 2016, the Board of Directors approved a plan to teach–out certain programs at this school. Then, in the fourth quarter of 2016, the Board of Directors approved a plan to teach-out the remainder of the programs at this school. The school is expected to be closed in 2017. This school’s operations are included in the Transitional segment and continuing operations as of December 31, 2016. However, as part of this plan, the Board of Directors approved the divestiture of the properties for this school and therefore the properties are included in held for sale as of December 31, 2016.
6
On February 27, 2015, our Board of Directors approved a plan to cease operations at this school, which was fully taught out and officially closed as of March 31, 2016 and is included in the Transitional segment and continuing operations as of December 31, 2016. The plan to teach out this school was approved prior to the plan to exit the HOPS segment and as such does not meet the discontinued operations criteria.