UBmatrix Calculation Trace Report
Line Concept Weight Balance Decimals Precision Reported Calculated Source Message
1 Extended Link [ http://www.americanpubliceducation.com/2009-09-30/role/ConsolidatedStatementsOfIncome ]
2 Context Cur_3mos_20090930 [ 2009-07-01 - 2009-09-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:NetIncomeLoss NA -3 [4] 5012000 5,012,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 NA -3 [4] 8416000 8,416,000 Instance OK
us-gaap:OperatingIncomeLoss 1.0 NA -3 [4] 8386000 8,386,000 Instance OK
us-gaap:CostsAndExpenses -1.0 NA -3 [5] 28085000 28,085,000 Instance OK
apei:InstructionalCostsAndExpenses 1.0 debit -3 [5] 14745000 14,745,000 Instance
us-gaap:SellingAndMarketingExpense 1.0 debit -3 [4] 5598000 5,598,000 Instance
us-gaap:GeneralAndAdministrativeExpense 1.0 debit -3 [4] 6465000 6,465,000 Instance
us-gaap:DepreciationAndAmortization 1.0 debit -3 [4] 1277000 1,277,000 Instance
us-gaap:Revenues 1.0 credit -3 [5] 36471000 36,471,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 credit -3 [2] 30000 30,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 debit -3 [4] 3404000 3,404,000 Instance
2 Context Pri_3mos_20080930 [ 2008-07-01 - 2008-09-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:NetIncomeLoss NA -3 [4] 3816000 3,816,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 NA -3 [4] 6384000 6,384,000 Instance OK
us-gaap:OperatingIncomeLoss 1.0 NA -3 [4] 6203000 6,203,000 Instance OK
us-gaap:CostsAndExpenses -1.0 NA -3 [5] 21201000 21,201,000 Instance OK
apei:InstructionalCostsAndExpenses 1.0 debit -3 [5] 10901000 10,901,000 Instance
us-gaap:SellingAndMarketingExpense 1.0 debit -3 [4] 3600000 3,600,000 Instance
us-gaap:GeneralAndAdministrativeExpense 1.0 debit -3 [4] 5586000 5,586,000 Instance
us-gaap:DepreciationAndAmortization 1.0 debit -3 [4] 1114000 1,114,000 Instance
us-gaap:Revenues 1.0 credit -3 [5] 27404000 27,404,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 credit -3 [3] 181000 181,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 debit -3 [4] 2568000 2,568,000 Instance
2 Context Cur_9mos_20090930 [ 2009-01-01 - 2009-09-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:NetIncomeLoss NA -3 [5] 15564000 15,564,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 NA -3 [5] 25972000 25,972,000 Instance OK
us-gaap:OperatingIncomeLoss 1.0 NA -3 [5] 25902000 25,902,000 Instance OK
us-gaap:CostsAndExpenses -1.0 NA -3 [5] 79443000 79,443,000 Instance OK
apei:InstructionalCostsAndExpenses 1.0 debit -3 [5] 41861000 41,861,000 Instance
us-gaap:SellingAndMarketingExpense 1.0 debit -3 [5] 15085000 15,085,000 Instance
us-gaap:GeneralAndAdministrativeExpense 1.0 debit -3 [5] 18563000 18,563,000 Instance
us-gaap:DepreciationAndAmortization 1.0 debit -3 [4] 3934000 3,934,000 Instance
us-gaap:Revenues 1.0 credit -3 [6] 105345000 105,345,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 credit -3 [2] 70000 70,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 debit -3 [5] 10408000 10,408,000 Instance
2 Context Pri_9mos_20080930 [ 2008-01-01 - 2008-09-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:NetIncomeLoss NA -3 [5] 11146000 11,146,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 NA -3 [5] 18035000 18,035,000 Instance OK
us-gaap:OperatingIncomeLoss 1.0 NA -3 [5] 17416000 17,416,000 Instance OK
us-gaap:CostsAndExpenses -1.0 NA -3 [5] 58228000 58,228,000 Instance OK
apei:InstructionalCostsAndExpenses 1.0 debit -3 [5] 31334000 31,334,000 Instance
us-gaap:SellingAndMarketingExpense 1.0 debit -3 [4] 8390000 8,390,000 Instance
us-gaap:GeneralAndAdministrativeExpense 1.0 debit -3 [5] 15461000 15,461,000 Instance
us-gaap:DepreciationAndAmortization 1.0 debit -3 [4] 3043000 3,043,000 Instance
us-gaap:Revenues 1.0 credit -3 [5] 75644000 75,644,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 credit -3 [3] 619000 619,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 debit -3 [4] 6889000 6,889,000 Instance


1 Extended Link [ http://www.americanpubliceducation.com/2009-09-30/role/ConsolidatedBalanceSheets ]
2 Context Cur_20090930 [ 2009-09-30 - ]
c-equal
3 Unit USD
u-equal
us-gaap:Assets NA -3 [6] 105105000 105,105,000 Instance OK
us-gaap:AssetsCurrent 1.0 NA -3 [5] 79649000 79,649,000 Instance OK
us-gaap:CashAndCashEquivalentsAtCarryingValue 1.0 debit -3 [5] 63788000 63,788,000 Instance
us-gaap:AccountsReceivableNetCurrent 1.0 debit -3 [4] 8427000 8,427,000 Instance
us-gaap:PrepaidExpenseCurrent 1.0 debit -3 [4] 2393000 2,393,000 Instance
us-gaap:IncomeTaxesReceivable 1.0 debit -3 [4] 3806000 3,806,000 Instance
us-gaap:DeferredTaxAssetsNetCurrent 1.0 debit -3 [4] 1235000 1,235,000 Instance
us-gaap:PropertyPlantAndEquipmentNet 1.0 debit -3 [5] 23834000 23,834,000 Instance
us-gaap:OtherAssetsCurrent 1.0 debit -3 [4] 1622000 1,622,000 Instance
us-gaap:LiabilitiesAndStockholdersEquity NA -3 [6] 105105000 105,105,000 Instance OK
us-gaap:Liabilities 1.0 NA -3 [5] 32456000 32,456,000 Instance OK
us-gaap:LiabilitiesCurrent 1.0 NA -3 [5] 27906000 27,906,000 Instance OK
us-gaap:AccountsPayableCurrent 1.0 credit -3 [4] 4724000 4,724,000 Instance
us-gaap:AccruedLiabilitiesCurrent 1.0 credit -3 [4] 5726000 5,726,000 Instance
us-gaap:EmployeeRelatedLiabilitiesCurrent 1.0 credit -3 [4] 2559000 2,559,000 Instance
apei:DeferredRevenueAndStudentDeposits 1.0 credit -3 [5] 14897000 14,897,000 Instance
us-gaap:DeferredTaxLiabilitiesNoncurrent 1.0 credit -3 [4] 4550000 4,550,000 Instance
us-gaap:StockholdersEquity 1.0 NA -3 [5] 72649000 72,649,000 Instance OK
us-gaap:PreferredStockValue 1.0 credit -3 [0] 0 0 Instance
us-gaap:CommonStockValue 1.0 credit -3 [3] 182000 182,000 Instance
us-gaap:AdditionalPaidInCapitalCommonStock 1.0 credit -3 [6] 135391000 135,391,000 Instance
us-gaap:TreasuryStockValue -1.0 debit -3 [0] 0 0 Instance
us-gaap:RetainedEarningsAccumulatedDeficit 1.0 credit -3 [5] -62924000 -62,924,000 Instance
2 Context Pri_20081231 [ 2008-12-31 - ]
c-equal
3 Unit USD
u-equal
us-gaap:Assets NA -3 [5] 78813000 78,813,000 Instance OK
us-gaap:AssetsCurrent 1.0 NA -3 [5] 58004000 58,004,000 Instance OK
us-gaap:CashAndCashEquivalentsAtCarryingValue 1.0 debit -3 [5] 47714000 47,714,000 Instance
us-gaap:AccountsReceivableNetCurrent 1.0 debit -3 [4] 6188000 6,188,000 Instance
us-gaap:PrepaidExpenseCurrent 1.0 debit -3 [4] 2156000 2,156,000 Instance
us-gaap:IncomeTaxesReceivable 1.0 debit -3 [4] 1306000 1,306,000 Instance
us-gaap:DeferredTaxAssetsNetCurrent 1.0 debit -3 [3] 640000 640,000 Instance
us-gaap:PropertyPlantAndEquipmentNet 1.0 debit -3 [5] 19622000 19,622,000 Instance
us-gaap:OtherAssetsCurrent 1.0 debit -3 [4] 1187000 1,187,000 Instance
us-gaap:LiabilitiesAndStockholdersEquity NA -3 [5] 78813000 78,813,000 Instance OK
us-gaap:Liabilities 1.0 NA -3 [5] 25338000 25,338,000 Instance OK
us-gaap:LiabilitiesCurrent 1.0 NA -3 [5] 21647000 21,647,000 Instance OK
us-gaap:AccountsPayableCurrent 1.0 credit -3 [4] 4946000 4,946,000 Instance
us-gaap:AccruedLiabilitiesCurrent 1.0 credit -3 [4] 5250000 5,250,000 Instance
us-gaap:EmployeeRelatedLiabilitiesCurrent 1.0 credit -3 [4] 1825000 1,825,000 Instance
apei:DeferredRevenueAndStudentDeposits 1.0 credit -3 [4] 9626000 9,626,000 Instance
us-gaap:DeferredTaxLiabilitiesNoncurrent 1.0 credit -3 [4] 3691000 3,691,000 Instance
us-gaap:StockholdersEquity 1.0 NA -3 [5] 53475000 53,475,000 Instance OK
us-gaap:PreferredStockValue 1.0 credit -3 [0] 0 0 Instance
us-gaap:CommonStockValue 1.0 credit -3 [3] 180000 180,000 Instance
us-gaap:AdditionalPaidInCapitalCommonStock 1.0 credit -3 [6] 132078000 132,078,000 Instance
us-gaap:TreasuryStockValue -1.0 debit -3 [3] 295000 295,000 Instance
us-gaap:RetainedEarningsAccumulatedDeficit 1.0 credit -3 [5] -78488000 -78,488,000 Instance


1 Extended Link [ http://www.americanpubliceducation.com/2009-09-30/role/ConsolidatedStatementsOfCashFlows ]
2 Context Cur_9mos_20090930 [ 2009-01-01 - 2009-09-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease NA -3 [5] 16074000 16,074,000 Instance OK
us-gaap:NetCashProvidedByUsedInOperatingActivities 1.0 NA -3 [5] 22835000 22,835,000 Instance OK
us-gaap:IncreaseDecreaseInAccountsReceivable -1.0 credit -3 [4] 2383000 2,383,000 Instance
us-gaap:IncreaseDecreaseInPrepaidExpense -1.0 credit -3 [3] 237000 237,000 Instance
us-gaap:IncreaseDecreaseInIncomeTaxesReceivable -1.0 credit -3 [4] 2500000 2,500,000 Instance
us-gaap:IncreaseDecreaseInAccountsPayable 1.0 debit -3 [3] -222000 -222,000 Instance
us-gaap:IncreaseDecreaseInAccruedLiabilities 1.0 debit -3 [3] 476000 476,000 Instance
apei:IncreaseDecreaseInEmployeeRelatedExpenseLiabilities 1.0 debit -3 [3] 734000 734,000 Instance
apei:IncreaseDecreaseInDeferredRevenueAndStudentDeposits 1.0 debit -3 [4] 5271000 5,271,000 Instance
us-gaap:DepreciationAndAmortization 1.0 debit -3 [4] 3934000 3,934,000 Instance
us-gaap:ShareBasedCompensation 1.0 debit -3 [4] 1649000 1,649,000 Instance
apei:ShareBasedCompensationForDirectors 1.0 debit -3 [3] 142000 142,000 Instance
us-gaap:DeferredIncomeTaxesAndTaxCredits 1.0 debit -3 [3] 264000 264,000 Instance
us-gaap:ProvisionForDoubtfulAccounts 1.0 debit -3 [3] 143000 143,000 Instance
us-gaap:ProfitLoss 1.0 credit -3 [5] 15564000 15,564,000 Instance
us-gaap:NetCashProvidedByUsedInInvestingActivities 1.0 NA -3 [4] -8581000 -8,581,000 Instance OK
us-gaap:PaymentsToAcquireProductiveAssets -1.0 credit -3 [4] 7758000 7,758,000 Instance
apei:CapitalizedProgramDevelopmentCostsAndOtherAssets -1.0 credit -3 [3] 823000 823,000 Instance
us-gaap:NetCashProvidedByUsedInFinancingActivities 1.0 NA -3 [4] 1820000 1,820,000 Instance OK
us-gaap:PaymentsOfStockIssuanceCosts -1.0 credit -3 [0] 0 0 Instance
us-gaap:ProceedsFromIssuanceOfCommonStock 1.0 debit -3 [3] 505000 505,000 Instance
us-gaap:ExcessTaxBenefitFromShareBasedCompensationFinancingActivities 1.0 debit -3 [4] 1315000 1,315,000 Instance
2 Context Pri_9mos_20080930 [ 2008-01-01 - 2008-09-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease NA -3 [5] 14399000 14,399,000 Instance OK
us-gaap:NetCashProvidedByUsedInOperatingActivities 1.0 NA -3 [5] 19931000 19,931,000 Instance OK
us-gaap:IncreaseDecreaseInAccountsReceivable -1.0 credit -3 [4] 2232000 2,232,000 Instance
us-gaap:IncreaseDecreaseInPrepaidExpense -1.0 credit -3 [2] 94000 94,000 Instance
us-gaap:IncreaseDecreaseInIncomeTaxesReceivable -1.0 credit -3 [3] 967000 967,000 Instance
us-gaap:IncreaseDecreaseInAccountsPayable 1.0 debit -3 [4] 1806000 1,806,000 Instance
us-gaap:IncreaseDecreaseInAccruedLiabilities 1.0 debit -3 [4] 1624000 1,624,000 Instance
apei:IncreaseDecreaseInEmployeeRelatedExpenseLiabilities 1.0 debit -3 [3] 426000 426,000 Instance
apei:IncreaseDecreaseInDeferredRevenueAndStudentDeposits 1.0 debit -3 [4] 2996000 2,996,000 Instance
us-gaap:DepreciationAndAmortization 1.0 debit -3 [4] 3043000 3,043,000 Instance
us-gaap:ShareBasedCompensation 1.0 debit -3 [4] 1242000 1,242,000 Instance
apei:ShareBasedCompensationForDirectors 1.0 debit -3 [3] 147000 147,000 Instance
us-gaap:DeferredIncomeTaxesAndTaxCredits 1.0 debit -3 [3] 554000 554,000 Instance
us-gaap:ProvisionForDoubtfulAccounts 1.0 debit -3 [3] 240000 240,000 Instance
us-gaap:ProfitLoss 1.0 credit -3 [5] 11146000 11,146,000 Instance
us-gaap:NetCashProvidedByUsedInInvestingActivities 1.0 NA -3 [4] -6929000 -6,929,000 Instance OK
us-gaap:PaymentsToAcquireProductiveAssets -1.0 credit -3 [4] 6547000 6,547,000 Instance
apei:CapitalizedProgramDevelopmentCostsAndOtherAssets -1.0 credit -3 [3] 382000 382,000 Instance
us-gaap:NetCashProvidedByUsedInFinancingActivities 1.0 NA -3 [4] 1397000 1,397,000 Instance OK
us-gaap:PaymentsOfStockIssuanceCosts -1.0 credit -3 [2] 96000 96,000 Instance
us-gaap:ProceedsFromIssuanceOfCommonStock 1.0 debit -3 [3] 488000 488,000 Instance
us-gaap:ExcessTaxBenefitFromShareBasedCompensationFinancingActivities 1.0 debit -3 [4] 1005000 1,005,000 Instance


Copyright (c) UBmatrix, Inc. 2009