Restructuring Charges (Tables)

12 Months Ended

Dec. 31, 2015

Restructuring And Related Activities [Abstract]

The following table details the changes in our accrual for severance and related costs associated with all of these restructuring events for our continuing operations during the years ended December 31, 2015, 2014 and 2013 (dollars in thousands):

	Balance, Beginning of Period		Severance and related charges ⁽¹⁾		Payments			Non-cash adjustments ⁽²⁾			Balance, End of Period
For the year ended December 31, 2015	$	2,712	$	24,085	$	(7,518	)	$	(294	)	$	18,985
For the year ended December 31, 2014	$	3,256	$	3,979	$	(3,120	)	$	(1,403	)	$	2,712
For the year ended December 31, 2013	$	6,045	$	5,556	$	(7,412	)	$	(933	)	$	3,256

(1)	Includes payments related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.

(2)	Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.

Restructuring Charges by Segment

Severance and related expenses for the years ended December 31, 2015, 2014 and 2013 by reporting segment is as follows (dollars in thousands):

	For the Year Ended December 31,
	2015		2014		2013
CTU	$	405	$	544	$	-
AIU		673		103		213
Total University Group		1,078		647		213
Corporate and Other		4,631		1,087		2,088
Subtotal		5,709		1,734		2,301
Culinary Arts		8,229		455		472
Transitional Group		10,147		1,790		2,783
Total	$	24,085	$	3,979	$	5,556