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Restructuring Charges (Tables)
 9 Months Ended
Sep. 30, 2016
Restructuring And Related Activities [Abstract]  
Accrual for Severance and Related Costs

The following table details the changes in our accrual for severance and related costs associated with all restructuring events for our continuing operations during the quarters and years to date ended September 30, 2016 and 2015 (dollars in thousands):

 

 

 

Balance,

Beginning of

Period

 

 

Severance &

Related

Charges (1) (2)

 

 

Payments

 

 

Non-cash

Adjustments (3)

 

 

Balance,

End of

Period

 

For the quarter ended September 30, 2016

 

$

11,290

 

 

$

117

 

 

$

(1,546

)

 

$

240

 

 

$

10,101

 

For the quarter ended September 30, 2015

 

$

12,863

 

 

$

52

 

 

$

(2,335

)

 

$

(830

)

 

$

9,750

 

For the year to date ended September 30, 2016

 

$

18,985

 

 

$

389

 

 

$

(9,176

)

 

$

(97

)

 

$

10,101

 

For the year to date ended September 30, 2015

 

$

2,712

 

 

$

13,697

 

 

$

(5,399

)

 

$

(1,260

)

 

$

9,750

 

 

(1)

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

(2)

Severance payments will result in future cash expenditures through 2018.

(3)

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 quarters and years to date ended September 30, 2016 and 2015 by reporting segment is as follows (dollars in thousands):

 

 

 

For the Quarter Ended September 30,

 

 

For the Year to Date Ended September 30,

 

 

 

2016

 

 

2015

 

 

2016

 

 

2015

 

CTU

 

$

-

 

 

$

18

 

 

$

18

 

 

$

306

 

AIU

 

 

-

 

 

 

4

 

 

 

66

 

 

 

343

 

Total University Group

 

 

-

 

 

 

22

 

 

 

84

 

 

 

649

 

Corporate and Other

 

 

117

 

 

 

-

 

 

 

270

 

 

 

4,318

 

     Subtotal

 

 

117

 

 

 

22

 

 

 

354

 

 

 

4,967

 

Culinary Arts

 

 

-

 

 

 

-

 

 

 

5

 

 

 

265

 

Transitional Group

 

 

-

 

 

 

30

 

 

 

30

 

 

 

8,465

 

Total

 

$

117

 

 

$

52

 

 

$

389

 

 

$

13,697

 

 
Schedule of Changes in Future Minimum Lease Obligations

Changes in our future minimum lease obligations for exited space related to our continuing operations for the quarters and years to date ended September 30, 2016 and 2015 were as follows (dollars in thousands):

 

 

 

Balance,

Beginning

of Period

 

 

Charges

Incurred (1)

 

 

Net Cash

Payments

 

 

Other

 

 

Balance,

End of

Period

 

For the quarter ended September 30, 2016

 

$

17,140

 

 

$

4,912

 

 

$

(3,476

)

 

$

1,303

 

 

$

19,879

 

For the quarter ended September 30, 2015

 

$

5,480

 

 

$

11,107

 

 

$

(6,399

)

 

$

2,242

 

 

$

12,430

 

For the year to date ended September 30, 2016

 

$

12,892

 

 

$

13,994

 

 

$

(11,476

)

 

$

4,469

 

 

$

19,879

 

For the year to date ended September 30, 2015

 

$

7,094

 

 

$

17,527

 

 

$

(16,112

)

 

$

3,921

 

 

$

12,430

 

_____________

(1)Includes charges for newly vacated spaces and subsequent adjustments for accretion, revised estimates and variances between estimated and actual charges, net of any reversals for terminated lease obligations.