Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2021

Goodwill And Intangible Assets Disclosure [Abstract]

Schedule of Reconciliation of Changes in Carrying Value of Goodwill

A reconciliation of the changes in the carrying value of goodwill during the years ended December 31, 2021 and 2020 is as follows (dollars in thousands):

	As of December 31,
	2021						2020
	CTU		AIUS		Total		CTU		AIUS		Total
Balance, beginning of year	$	45,938	$	72,374	$	118,312	$	45,938	$	41,418	$	87,356
Business acquisitions		27,790		16,477		44,267		-		30,956		30,956
Balance, end of year	$	73,728	$	88,851	$	162,579	$	45,938	$	72,374	$	118,312

Schedule of Net Book Value of Intangible Assets Other Than Goodwill

As of December 31, 2021 and 2020, the net book value of intangible assets other than goodwill are as follows (dollars in thousands):

	December 31, 2021							December 31, 2020
	Cost		Accumulated Amortization			Net Book Value		Cost		Accumulated Amortization			Net Book Value
Amortizable intangible assets:
Course curriculum ⁽¹⁾	$	1,400	$	(856	)	$	544	$	1,400	$	(389	)	$	1,011
Customer relationships ⁽¹⁾		22,300		(5,588	)		16,712		8,000		(2,222	)		5,778
Developed technology ⁽¹⁾		2,790		(278	)		2,512		-		-			-
Trade names ⁽¹⁾		6,480		(1,940	)		4,540		2,400		(1,567	)		833
Net book value, amortizable intangible assets:	$	32,970	$	(8,662	)	$	24,308	$	11,800	$	(4,178	)	$	7,622

Non-amortizable intangible assets:
Accreditation rights						$	1,000						$	1,000
CTU trade name							6,900							6,900
Non-amortizable intangible assets							7,900							7,900
Intangible assets, net						$	32,208						$	15,522

____________________

(1)

See Note 3 “Business Acquisitions” for further details on acquired intangible assets.