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Changes in Presentation (Tables)
12 Months Ended
Aug. 31, 2011
Changes in Presentation (Tables) [Abstract] 
Operating expense changes in presentation
The following table presents our operating expenses as previously reported and as changed on our Consolidated Statements of Income for the fiscal years ended:
 
Year Ended August 31,
 
2010
 
2009
($ in thousands)
As Reported
 
As Changed
 
As Reported
 
As Changed
Instructional and student advisory
$
2,125,082


 
$
1,733,134


 
$
1,567,754


 
$
1,333,919


Marketing
1,112,666


 
623,743


 
952,884


 
497,568


Admissions advisory
—


 
466,358


 
—


 
437,908


General and administrative
314,795


 
301,116


 
286,493


 
277,887


Provision for uncollectible accounts receivable
—


 
282,628


 
—


 
151,021


Depreciation and amortization
—


 
145,564


 
—


 
108,828


Goodwill and other intangibles impairment
184,570


 
184,570


 
—


 
—


Litigation charge
177,982


 
177,982


 
80,500


 
80,500


Total costs and expenses
$
3,915,095


 
$
3,915,095


 
$
2,887,631


 
$
2,887,631


Cash flows changes in presentation
The following table presents our cash flows as previously reported and as changed for the fiscal years ended:
 
Year Ended August 31,
 
2010
 
2009
($ in thousands)
As Reported
 
As Changed
 
As Reported
 
As Changed
Cash flows provided by (used in) operating activities:
 
 
 
 
 
 
 
Change in restricted cash and cash equivalents
$
—


 
$
(11,828
)
 
$
—


 
$
(48,149
)
Net cash provided by operating activities
$
1,045,070


 
$
1,033,242


 
$
960,227


 
$
912,078


Cash flows provided by (used in) investing activities:
 
 
 
 
 
 
 
Collateralization of letter of credit(1)
$
(138,443
)
 
$
(126,615
)
 
$
(48,149
)
 
$
—


Net cash used in investing activities
$
(307,117
)
 
$
(295,289
)
 
$
(691,265
)
 
$
(643,116
)
(1)Following the change in presentation discussed above, the remaining change in restricted cash and cash equivalents in fiscal year 2010 represents funds used to collateralize a letter of credit. We have continued to present this change as an investing activity based on the nature of the restricted cash; however, we have renamed the remaining change, "Collateralization of letter of credit." Refer to Note 8, Restricted Cash Equivalents for Collateralization of Letter of Credit, for further discussion.