Rendering

Component: (Network and Table)
Network
2304301 - Disclosure - Restructuring and Impairment Charges (Tables)
(http://www.bridgepointeducation.com/role/RestructuringAndImpairmentChargesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0001305323 (http://www.sec.gov/CIK)
Restructuring and Related Activities [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Restructuring and Related Activities [Abstract]
 
Restructuring and Related Costs
The following table summarizes the amounts recorded in the restructuring and impairment charges line item on the Company's consolidated statements of income (loss) for each of the periods presented (in thousands):
 
Year Ended December 31,
 
2016
 
2015
 
2014
Asset impairment
$
2,215

 
$
43,328

 
$
4,566

Student transfer agreement costs
(142
)
 
3,264

 
—

Severance costs
2,668

 
4,717

 
3,560

Lease exit and other costs
14,535

 
17,047

 
6,470

Capitalized software costs
—

 
—

 
2,232

Total restructuring and impairment charges
$
19,276

 
$
68,356

 
$
16,828

  
Schedule of Restructuring Reserve
The following table summarizes the changes in the Company's restructuring liability by type during the three-year period ended December 31, 2016 (in thousands):
 
Asset Impairment
 
Student Transfer Agreement Costs
 
Severance Costs
 
Lease Exit and Other Costs
 
Capitalized Software Costs
 
Total
Balance at December 31, 2013
$
—

 
$
—

 
$
—

 
$
328

 
$
—

 
$
328

Restructuring and impairment charges
4,566

 
—

 
3,560

 
6,470

 
2,232

 
16,828

Payments
—

 
—

 
(2,700
)
 
(218
)
 
—

 
(2,918
)
Non-cash transaction
(4,566
)
 
—

 
—

 
—

 
(2,232
)
 
(6,798
)
Balance at December 31, 2014
—

 
—

 
860

 
6,580

 
—

 
7,440

Restructuring and impairment charges
43,328

 
3,264

 
4,717

 
17,047

 
—

 
68,356

Payments
—

 
(40
)
 
(3,833
)
 
(9,706
)
 
—

 
(13,579
)
Non-cash transaction
(43,328
)
 
—

 
—

 
—

 
—

 
(43,328
)
Balance at December 31, 2015
—

 
3,224

 
1,744

 
13,921

 
—

 
18,889

Restructuring and impairment charges
2,215

 
(142
)
 
2,668

 
14,535

 
—

 
19,276

Payments
—

 
(1,490
)
 
(3,845
)
 
(9,999
)
 
—

 
(15,334
)
Non-cash transaction
(2,215
)
 
—

 
—

 
—

 
—

 
(2,215
)
Balance at December 31, 2016
$
—

 
$
1,592

 
$
567

 
$
18,457

 
$
—

 
$
20,616