- Definition

The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.

+ References+ Details

Accounting Policies - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012	Jun. 30, 2013 Title IV Programs [Member]	Jun. 30, 2013 PEAKS Trust Student Loans [Member] Loan	Feb. 28, 2013 PEAKS Trust Student Loans [Member]	Jun. 30, 2013 PEAKS Senior Debt [Member]	Jan. 31, 2010 PEAKS Senior Debt [Member]
Significant Accounting Policies [Line Items]
Restricted cash in the variable interest entity	$ 2,203
Restricted cash	5,819	3,478	6,787	2,840	2,203	1,703
Number of loan pools					24
Aggregate principal amount of debt							$ 300,000	$ 300,000