2.4.0.8202 - Disclosure - Significant Accounting Policies (Policies)truefalsefalse1false falsefalsefrom-2013-01-01-to-2013-03-31.18293.0.0.0.0.0.0.0http://www.sec.gov/CIK0001487198duration2013-01-01T00:00:002013-03-31T00:00:002false falsefalsefrom-2012-01-01-to-2012-12-31.18291.0.0.0.0.0.0.0http://www.sec.gov/CIK0001487198duration2012-01-01T00:00:002012-12-31T00:00:001true 1aspu_NotesToFinancialStatementsAbstractaspu_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Notes to Financial Statements [Abstract]2false 2us-gaap_ConsolidationPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Principles of Consolidation The consolidated financial statements include the accounts of Aspen Group, Inc. and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Principles of Consolidation The consolidated financial statements include the accounts of Aspen Group, Inc. and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 97-2 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph k -Article 1 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 5, 6, 16-19 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 140 -Paragraph 46 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02, 03 -Article 3A Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 96-16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 20 -Subparagraph a(2) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 14, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2197480 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.3A-02) -URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 2-6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 40 -Section 45 -URI http://asc.fasb.org/section&trid=2197723 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196966 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 325 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2197087 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570 false0Principles of Consolidation3false 2us-gaap_UseOfEstimatesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP") requires management to make estimates and assumptions that affect the reported amounts in the unaudited condensed consolidated financial statements. Actual results could differ from those estimates. Significant estimates in the accompanying unaudited condensed consolidated financial statements include the allowance for doubtful accounts and other receivables, the valuation of collateral on certain receivables, amortization periods and valuation of software and courseware, valuation of stock-based compensation, the valuation of net assets and liabilities from discontinued operations and the valuation allowance on deferred tax assets. </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP") requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements. Actual results could differ from those estimates. Significant estimates in the accompanying consolidated financial statements include the allowance for doubtful accounts and other receivables, the valuation of collateral on certain receivables, amortization periods and valuation of courseware and software development costs, valuation of stock-based compensation, the valuation of net assets and liabilities from discontinued operations and the valuation allowance on deferred tax assets. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 94-6 -Paragraph 11, 14 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Use of Estimates4false 2us-gaap_CashAndCashEquivalentsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 305 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2122427 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Financial Reporting Release (FRR) -Number 203 -Paragraph 02-03 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Technical Practice Aid (TPA) -Number 2110 -Paragraph 6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7, 8, 9, 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Cash and Cash Equivalents5false 2us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div> Restricted Cash Restricted cash represents amounts pledged as security for letters of credit for transactions involving Title IV programs. The Company considers $265,131 (includes accrued interest of $466) as restricted cash (shown as a current asset as of March 31, 2013) until such letter of credit expires on December 31, 2013. As of March 31, 2013, the account bears interest of 0.20%. </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Restricted Cash Restricted cash represents amounts pledged as security for letters of credit for transactions involving Title IV programs. Consistent with the Higher Education Act, Aspen's certification to participate in Title IV programs terminated after closing of the reverse merger, and Aspen applied to DOE to reestablish its eligibility and certification to participate in the Title IV programs. However, in order to avoid significant disruption in disbursements of Title IV funds, the DOE may temporarily and provisionally certify an institution, like Aspen, that is seeking approval of a change in ownership under certain circumstances while the DOE reviews the institution's application. In response to DOE requests, the Company pledged a $105,865 letter of credit to the DOE on March 27, 2012 and on August 31, 2012, the Company pledged an additional $158,800 to the letter of credit and extended the due date to December 31, 2013. The Company considers $264,992 (includes accrued interest of $327) as restricted cash (shown as a current asset as of December 31, 2012) until such letter of credit expires. As of December 31, 2012, the account bears interest of 0.25%. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaEntity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company 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.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 305 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2122427 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.1(a)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Subparagraph a -Article 9 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Financial Reporting Release (FRR) -Number 203 -Paragraph 02-03 false0Restricted Cash6false 2us-gaap_FairValueMeasurementPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Fair Value Measurements Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy: Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets; Level 2 - Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and Level 3 - Unobservable inputs that are supported by little or no market activity that are significant to the fair value of assets or liabilities. The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Fair Value Measurements Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy: Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets; Level 2 - Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and Level 3 - Unobservable inputs that are supported by little or no market activity that are significant to the fair value of assets or liabilities. The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for fair value measurements, which may include, but is not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 35 -Paragraph 18G -URI http://asc.fasb.org/extlink&oid=15229074&loc=SL7494712-110257 false0Fair Value Measurements7false 2us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsEstimationMethodologyPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Accounts Receivable and Allowance for Doubtful Accounts Receivable Accounts receivable consist primarily of amounts due for tuition, technology fees and other fees for students who are in the course of completing a degree or certificate program. Students generally fund their education through personal funds, grants and/or loans under various DOE Title IV programs, or tuition assistance from military and corporate employers. Accounts receivable also includes secured amounts presented as non-current due from the sale of courseware to a former related party. All students are required to select both a primary and secondary payment option with respect to amounts due to the Company for tuition, fees and other expenses. The most common payment option for the Company's students is personal funds or payment made on their behalf by an employer. In instances where a student selects financial aid as the primary payment option, he or she often selects personal cash as the secondary option. If a student who has selected financial aid as his or her primary payment option withdraws prior to the end of a course but after the date that the Company's institutional refund period has expired, the student will have incurred the obligation to pay the full cost of the course. If the withdrawal occurs before the date at which the student has earned 100% of his or her financial aid, the Company will have to return all or a portion of the funds to the DOE and the student will owe the Company all amounts incurred that are in excess of the amount of financial aid that the student earned and that the Company is entitled to retain. In this case, the Company must collect the receivable using the student's second payment option. For accounts receivable from students, the Company records an allowance for doubtful accounts for estimated losses resulting from the inability, failure or refusal of its students to make required payments, which includes the recovery of financial aid funds advanced to a student for amounts in excess of the student's cost of tuition and related fees. The Company determines the adequacy of its allowance for doubtful accounts using a general reserve method based on an analysis of its historical bad debt experience, current economic trends, and the aging of the accounts receivable and student status. The Company applies reserves to its receivables based upon an estimate of the risk presented by the age of the receivables and student status. The Company writes off accounts receivable balances at the time the balances are deemed uncollectible. The Company continues to reflect accounts receivable with an offsetting allowance as long as management believes there is a reasonable possibility of collection. For accounts receivable from primary payors other than students, the Company estimates its allowance for doubtful accounts by evaluating specific accounts where information indicates the customers may have an inability to meet financial obligations, such as bankruptcy proceedings and receivable amounts outstanding for an extended period beyond contractual terms. In these cases, the Company uses assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. The Company may also record a general allowance as necessary. Direct write-offs are taken in the period when the Company has exhausted its efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that the Company should abandon such efforts. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for determining the estimated allowance for doubtful accounts for premium amounts due from policyholders, insureds, and other insurance entities. May include factors that management considered, such as historical loss experience and current economic and competitive conditions.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5144-111524 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -URI http://asc.fasb.org/subtopic&trid=4738109 false0Accounts Receivable and Allowance for Doubtful Accounts Receivable8false 2us-gaap_PropertyPlantAndEquipmentPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Property and Equipment Property and equipment are recorded at cost less accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the related assets per the following table. <table style="MARGIN-TOP: 0px; FONT-SIZE: 10pt" cellspacing="0" cellpadding="0" align="center"> <tr style="FONT-SIZE: 0px"> <td width="190"> </td> <td width="16"> </td> <td width="114"> </td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="top" width="190"> Category </td> <td style="MARGIN-TOP: 0px" valign="top" width="16">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="top" width="114"> Depreciation Term </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="190"> Call center equipment </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="16">       </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="114"> 5 years </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="190"> Computer and office equipment </td> <td style="MARGIN-TOP: 0px" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="114"> 5 years </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="190"> Furniture and fixtures </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="16">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="114"> 7 years </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="190"> Library (online) </td> <td style="MARGIN-TOP: 0px" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="114"> 3 years </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="190"> Software </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="16">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="top" width="114"> 5 years </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="190"> Vehicle </td> <td style="MARGIN-TOP: 0px" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="114"> 5 years </td> </tr> </table> Costs incurred to develop internal-use software during the preliminary project stage are expensed as incurred. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the function intended. Capitalization ceases at the point the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of five years of the internal-use software development costs and related upgrades and enhancements. When existing software is replaced with new software, the unamortized costs of the old software are expensed when the new software is ready for its intended use. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term or the estimated useful lives of the assets. Upon the retirement or disposition of property and equipment, the related cost and accumulated depreciation and amortization are removed and a gain or loss is recorded in the consolidated statements of operations. Repairs and maintenance costs are expensed in the period incurred. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155824 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 12, 13 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section C -Paragraph 5 -Chapter 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph a -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 34 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Property and Equipment9false 2us-gaap_CostsIncurredPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Courseware The Company records the costs of courseware in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 350 "Intangibles - Goodwill and Other". Generally, costs of courseware are capitalized whereas costs for upgrades and enhancements are expensed as incurred. Courseware is stated at cost less accumulated amortization. Amortization is provided for on a straight-line basis over the expected useful life of five years. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for costs incurred in oil and gas producing activities and the manner of disposing of capitalized costs relating to those activities.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61526-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 19 -Paragraph 59A -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Courseware10false 2us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Long-Lived Assets The Company assesses potential impairment to its long-lived assets when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Events and circumstances considered by the Company in determining whether the carrying value of identifiable intangible assets and other long-lived assets may not be recoverable include, but are not limited to: significant changes in performance relative to expected operating results, significant changes in the use of the assets, significant negative industry or economic trends, a significant decline in the Company's stock price for a sustained period of time, and changes in the Company's business strategy. An impairment loss is recorded when the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Any required impairment loss is measured as the amount by which the carrying amount of a long-lived asset exceeds fair value and is recorded as a reduction in the carrying value of the related asset and an expense to operating results. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section CC -Subsection 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155824 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 7-15, 26, 30-37 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Long lived assets11false 2us-gaap_RevenueRecognitionLeasesCapitalus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Leases The Company enters into various lease agreements in conducting its business. At the inception of each lease, the Company evaluates the lease agreement to determine whether the lease is an operating or capital lease. Leases may contain initial periods of free rent and/or periodic escalations. When such items are included in a lease agreement, the Company records rent expense on a straight-line basis over the initial term of a lease. The difference between the rent payment and the straight-line rent expense is recorded as a deferred rent liability. The Company expenses any additional payments under its operating leases for taxes, insurance or other operating expenses as incurred. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for revenue recognition for capital leases (for example, sale-type leases).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section B -Paragraph Question 1 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2209026 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.B.Q1) -URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 13 -Paragraph 17, 18 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Leases12false 2us-gaap_RevenueRecognitionDeferredRevenueus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Revenue Recognition and Deferred Revenue Revenues consist primarily of tuition and fees derived from courses taught by the Company online as well as from related educational resources that the Company provides to its students, such as access to our online materials and learning management system. Tuition revenue is recognized pro-rata over the applicable period of instruction. The Company maintains an institutional tuition refund policy, which provides for all or a portion of tuition to be refunded if a student withdraws during stated refund periods. Certain states in which students reside impose separate, mandatory refund policies, which override the Company's policy to the extent in conflict. If a student withdraws at a time when a portion or none of the tuition is refundable, then in accordance with its revenue recognition policy, the Company recognizes as revenue the tuition that was not refunded. Since the Company recognizes revenue pro-rata over the term of the course and because, under its institutional refund policy, the amount subject to refund is never greater than the amount of the revenue that has been deferred, under the Company's accounting policies revenue is not recognized with respect to amounts that could potentially be refunded. The Company's educational programs have starting and ending dates that differ from its fiscal quarters. Therefore, at the end of each fiscal quarter, a portion of revenue from these programs is not yet earned and is therefore deferred. The Company also charges students annual fees for library, technology and other services, which are recognized over the related service period. Deferred revenue represents the amount of tuition, fees, and other student payments received in excess of the portion recognized as revenue and it is included in current liabilities in the accompanying consolidated balance sheets. Other revenues may be recognized as sales occur or services are performed. </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Revenue Recognition and Deferred Revenue Revenues consist primarily of tuition and fees derived from courses taught by the Company online as well as from related educational resources that the Company provides to its students, such as access to our online materials and learning management system. Tuition revenue is recognized pro-rata over the applicable period of instruction. The Company maintains an institutional tuition refund policy, which provides for all or a portion of tuition to be refunded if a student withdraws during stated refund periods. Certain states in which students reside impose separate, mandatory refund policies, which override the Company's policy to the extent in conflict. If a student withdraws at a time when a portion or none of the tuition is refundable, then in accordance with its revenue recognition policy, the Company recognizes as revenue the tuition that was not refunded. Since the Company recognizes revenue pro-rata over the term of the course and because, under its institutional refund policy, the amount subject to refund is never greater than the amount of the revenue that has been deferred, under the Company's accounting policies revenue is not recognized with respect to amounts that could potentially be refunded. The Company's educational programs have starting and ending dates that differ from its fiscal quarters. Therefore, at the end of each fiscal quarter, a portion of revenue from these programs is not yet earned and is therefore deferred. The Company also charges students annual fees for library, technology and other services, which are recognized over the related service period. Deferred revenue represents the amount of tuition, fees, and other student payments received in excess of the portion recognized as revenue and it is included in current liabilities in the accompanying consolidated balance sheets. Other revenues may be recognized as sales occur or services are performed. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for recognizing unearned income or deferred revenue related to transactions involving the sale of a product or performance of services.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section B -Paragraph Question 1 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.B.Q1) -URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2197196 false0Revenue Recognition and Deferred Revenue13false 2aspu_RevenueRecognitionAndDeferredRevenueDiscontinuedOperationsPolicyTextBlockaspu_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Revenue Recognition and Deferred Revenue - Discontinued Operations The Company enters into certain revenue sharing arrangements with consultants whereby the consultants will develop course content primarily for technology-related courses, recommend, but not select, faculty, lease equipment on behalf of the Company for instructional purposes for the on-site laboratory portion of distance learning courses and make introductions to corporate and government sponsoring organizations that provide students for the courses. The Company has evaluated ASC 605-45 "Principal Agent Considerations" and determined that there are more indicators than not that the Company is the primary obligor in the arrangements since the Company establishes the tuition, interfaces with the student or sponsoring organization, selects the faculty, is responsible for delivering the course, is responsible for issuing any degrees or certificates, and is responsible for collecting the tuition and fees. The gross tuition and fees are included in revenues while the revenue sharing payments are included in instructional costs and services, an operating expense. As a result of presenting this component as discontinued operations, the revenues are now included in income (loss) from discontinued operations, net of income taxes for all periods presented (See Note 1). </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Revenue Recognition and Deferred Revenue - Discontinued Operations The Company enters into certain revenue sharing arrangements with consultants whereby the consultants will develop course content primarily for technology-related courses, recommend, but not select, faculty, lease equipment on behalf of the Company for instructional purposes for the on-site laboratory portion of distance learning courses and make introductions to corporate and government sponsoring organizations that provide students for the courses. The Company has evaluated ASC 605-45 "Principal Agent Considerations" and determined that there are more indicators than not that the Company is the primary obligor in the arrangements since the Company establishes the tuition, interfaces with the student or sponsoring organization, selects the faculty, is responsible for delivering the course, is responsible for issuing any degrees or certificates, and is responsible for collecting the tuition and fees. The gross tuition and fees are included in revenues while the revenue sharing payments are included in instructional costs and services, an operating expense. As a result of presenting this component as discontinued operations, the revenues are now included in income from discontinued operations, net of income taxes for all periods presented (See Note 1). </div> </div>falsefalsefalsenonnum:textBlockItemTypenaCustom Element.No definition available.false0Revenue Recognition and Deferred Revenue - Discontinued Operations14false 2us-gaap_RevenueRecognitionServicesCommissionsus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Instructional Costs and Services Instructional costs and services consist primarily of costs related to the administration and delivery of the Company's educational programs. This expense category includes compensation for faculty and administrative personnel, costs associated with online faculty, technology license costs and costs associated with other support groups that provide services directly to the students. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for revenue recognition for commission revenue.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2197248 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.B.Q1) -URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A -Paragraph a -Subparagraph Question 2 -Subsection 4 false0Instructional Costs and Services15false 2us-gaap_AdvertisingCostsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Marketing and Promotional Costs Marketing and promotional costs include compensation of personnel engaged in marketing and recruitment, as well as costs associated with purchasing leads, producing marketing materials, and advertising. Such costs are generally affected by the cost of advertising media and leads, the efficiency of the Company's marketing and recruiting efforts, compensation for the Company's enrollment personnel and expenditures on advertising initiatives for new and existing academic programs. Advertising costs consists primarily of marketing leads and other branding and promotional activities. Non-direct response advertising activities are expensed as incurred, or the first time the advertising takes place, depending on the type of advertising activity. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 55 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-7 -Paragraph 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2127066 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 02-16 -Paragraph 6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Marketing and Promotional Costs16false 2us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> General and Administrative General and administrative expenses include compensation of employees engaged in corporate management, finance, human resources, information technology, compliance and other corporate functions. General and administrative expenses also include professional services fees, bad debt expense related to accounts receivable, financial aid processing costs, non-capitalizable courseware and software costs, travel and entertainment expenses and facility costs. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for inclusion of significant items in the selling, general and administrative (or similar) expense report caption.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -URI http://asc.fasb.org/topic&trid=2122503 false0General and Administrative17false 2us-gaap_PriorPeriodReclassificationAdjustmentDescriptionus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Reclassifications Certain amounts in the accompanying unaudited condensed consolidated financial statements for the three months ended March 31, 2012 have been reclassified in order to conform to the March 31, 2013 presentation. On the consolidated statements of operations, bad debt expense has been reclassified from instructional costs and services to general and administrative costs. The following table shows the reclassifications to the unaudited condensed consolidated statements of operations for the three months ended March 31, 2012. <table style="MARGIN-TOP: 0px; FONT-SIZE: 10pt" cellspacing="0" cellpadding="0" width="100%"> <tr style="FONT-SIZE: 0px"> <td> </td> <td width="9"> </td> <td width="9"> </td> <td width="65"> </td> <td width="9"> </td> <td width="9"> </td> <td width="9"> </td> <td width="74"> </td> <td width="9"> </td> <td width="9"> </td> <td width="9"> </td> <td width="65"> </td> <td width="9"> </td> <td width="9"> </td> <td width="9"> </td> <td width="65"> </td> <td width="9"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="364" colspan="14"> For the Three Months Ended March 31, 2012 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="102" colspan="4"> Reclassifications </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px; BORDER-TOP: #000000 1px solid" valign="bottom" width="84" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2"> Discontinued </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2"> As Previously </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="84" colspan="2"> Bad Debt </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2"> Operations </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2"> As </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2"> Reported </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="84" colspan="2"> Expense </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2"> (See Note 1) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2"> Reclassified </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="84" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Costs and expenses: </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="84" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="74" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Instructional costs and services </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="65"> 904,697 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74"> (32,955 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9"> ) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="65"> (683,895 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9"> ) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="65"> 187,847 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Marketing and promotional </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="65"> 437,305 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="74">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="65">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="65"> 437,305 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> General and administrative </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="65"> 1,719,326 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74"> 32,955 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="65">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="65"> 1,752,281 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Depreciation and amortization </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="65"> 89,749 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="74">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="65">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="65"> 89,749 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Total costs and expenses </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="9"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="65"> 3,151,077 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="74">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="65">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="9">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="9"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="65"> 2,467,182 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="9">   </td> </tr> </table> </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Reclassifications Certain amounts in the accompanying 2011 consolidated financial statements have been reclassified in order to conform to the December 31, 2012 presentation. On the consolidated balance sheet, software has been reclassified to property and equipment. On the consolidated statement of operations, bad debt expense, courseware development costs and financial aid processing costs have been reclassified from instructional costs and services to general and administrative costs. Consulting expense and training and seminars expense have been reclassified from marketing and promotional costs to general and administrative costs. The following tables show the reclassifications to the consolidated statements of operations for the year ended December 31, 2011. <table style="MARGIN-TOP: 0px; FONT-SIZE: 10pt" cellspacing="0" cellpadding="0" width="100%"> <tr style="FONT-SIZE: 0px"> <td> </td> <td width="5"> </td> <td width="7"> </td> <td width="56"> </td> <td width="5"> </td> <td width="5"> </td> <td width="8"> </td> <td width="50"> </td> <td width="5"> </td> <td width="5"> </td> <td width="7"> </td> <td width="51"> </td> <td width="5"> </td> <td width="5"> </td> <td width="7"> </td> <td width="56"> </td> <td width="5"> </td> <td width="5"> </td> <td width="7"> </td> <td width="51"> </td> <td width="5"> </td> <td width="5"> </td> <td width="8"> </td> <td width="55"> </td> <td width="5"> </td> <td width="5"> </td> <td width="6"> </td> <td width="57"> </td> <td width="5"> </td> <td width="5"> </td> <td width="7"> </td> <td width="56"> </td> <td width="4"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="571" colspan="30"> For the Year Ended December 31, 2011 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="63" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="347" colspan="18"> Reclassifications </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="63" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Financial </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Training </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="63" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Courseware </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Aid </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> and </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Discontinued </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="63" colspan="2"> As Previously </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Bad Debt </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Consulting </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Development </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Processing </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Seminars </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Operations </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> As </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="63" colspan="2"> Reported </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Expense </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Expense </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Costs </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2"> Costs </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Expense </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> (See Note 1) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2"> Reclassified </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="63" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Costs and expenses: </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="63" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Instructional costs and services </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="56"> 2,493,341 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="50"> (21,200 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5"> ) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="58" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="56"> (236,953 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5"> ) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="51"> (35,154 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5"> ) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="64" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="57"> (1,674,127 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5"> ) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="56"> 525,907 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Marketing and promotional </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="56"> 1,181,558 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="50">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7"> $ </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="51"> (658,832 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5"> ) </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="56">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="51">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="55"> (7,364 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5"> ) </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="57">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="56"> 515,362 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> General and administrative </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="56"> 2,634,453 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="50"> 21,200 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="51"> 658,832 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="56"> 236,953 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="51"> 35,154 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="55"> 7,364 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="57">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="56"> 3,593,956 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Depreciation and amortization </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="56"> 264,082 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="50">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="51">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="56">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="51">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="55">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="57">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="56"> 264,082 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Total costs and expenses </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="7"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="56"> 6,573,434 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="50">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="51">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="56">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="7">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="51">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="55">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="57">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="5">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="7"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="56"> 4,899,307 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="4">   </td> </tr> </table> </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for reclassifications that affects the comparability of the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755 false0Reclassifications18false 2us-gaap_RegulatoryIncomeTaxesPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Income Taxes The Company uses the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that more likely than not will be realized. The Company has deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets are subject to periodic recoverability assessments. Realization of the deferred tax assets, net of deferred tax liabilities, is principally dependent upon achievement of projected future taxable income. The Company records a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. The Company accounts for uncertainty in income taxes using a two-step approach for evaluating tax positions. Step one, recognition, occurs when the Company concludes that a tax position, based solely on its technical merits, is more likely than not to be sustained upon examination. Step two, measurement, is only addressed if the position is more likely than not to be sustained. Under step two, the tax benefit is measured as the largest amount of benefit, determined on a cumulative probability basis, which is more likely than not to be realized upon ultimate settlement. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for income taxes, including investment tax credits, and the related regulatory treatment (for example, whether deferred income tax accounting - normalization - is allowed in rate making).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 71 -Paragraph 9, 11 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 740 -Section 25 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6501382&loc=d3e54136-110423 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 740 -URI http://asc.fasb.org/subtopic&trid=2156927 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 740 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501382&loc=d3e54053-110423 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 8 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 29, 117, 252, 253, 254, 255 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Income Taxes19false 2us-gaap_CompensationRelatedCostsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Stock-Based Compensation Stock-based compensation expense is measured at the grant date fair value of the award and is expensed over the requisite service period. For employee stock-based awards, the Company calculates the fair value of the award on the date of grant using the Black-Scholes option pricing model. Determining the fair value of stock-based awards at the grant date under this model requires judgment, including estimating volatility, employee stock option exercise behaviors and forfeiture rates. The assumptions used in calculating the fair value of stock-based awards represent the Company's best estimates, but these estimates involve inherent uncertainties and the application of management judgment. For non-employee stock-based awards, the Company calculates the fair value of the award on the date of grant in the same manner as employee awards, however, the awards are revalued at the end of each reporting period and the prorata compensation expense is adjusted accordingly until such time the non-employee award is fully vested, at which time the total compensation recognized to date shall equal the fair value of the stock-based award as calculated on the measurement date, which is the date at which the award recipient's performance is complete. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b),(f(1)) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 9, 11, 12, 13 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 4, 9-15, A240 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Stock-Based Compensation20false 2us-gaap_EarningsPerSharePolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Net Loss Per Share Net loss per common share is based on the weighted average number of common shares outstanding during each year. Options to purchase 7,353,667 and 2,070,000 common shares, warrants to purchase 8,063,665 and 493,500 common shares, and $800,000 and $650,000 of convertible debt (convertible into 1,357,143 and 951,126 common shares) were outstanding during the three months ended March 31, 2013 and 2012, respectively, but were not included in the computation of diluted loss per share because the effects would have been anti-dilutive. The options, warrants and convertible debt are considered to be common stock equivalents and are only included in the calculation of diluted earnings per common share when their effect is dilutive. </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Net Loss Per Share Net loss per common share is based on the weighted average number of common shares outstanding during each year. Options to purchase 6,972,967 common shares, warrants to purchase 8,112,696 common shares, and $800,000 of convertible debt (convertible into 1,357,143 common shares) were outstanding during the year ended December 31, 2012, but were not included in the computation of diluted loss per share because the effects would have been anti-dilutive. Warrants to purchase 456,000 common shares were outstanding during the year ended December 31, 2011, but were not included in the computation of diluted loss per share because the effects would have been anti-dilutive. The options, warrants and convertible debt are considered to be common stock equivalents and are only included in the calculation of diluted earnings per common share when their effect is dilutive. In addition to the above common stock equivalents, the Company had outstanding preferred shares (Series A through E) that were contingently convertible into common shares upon it becoming an SEC reporting company. There were an aggregate of 15,403,006 preferred shares contingently convertible into 13,677,274 common shares for the years ended December 31, 2011 that could have been potentially dilutive in the future. As a result of its merger with Aspen Group, Inc., on March 13, 2012 (the SEC Reporting Date), the Company became subject to SEC reporting requirements. Accordingly, all of the preferred shares were automatically converted into common shares on that date (See Notes 11 and 12). </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144384 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 6, 8-16, 60 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Net Loss Per Share21false 2us-gaap_SegmentReportingPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00<div> <div> Segment Information The Company operates in one reportable segment as a single educational delivery operation using a core infrastructure that serves the curriculum and educational delivery needs of its online students regardless of geography. The Company's chief operating decision makers, its CEO and President, manage the Company's operations as a whole, and no revenue, expense or operating income information is evaluated by the chief operating decision makers on any component level. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for segment reporting.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 false0Segment Information22false 2us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> Recent Accounting Pronouncements In July 2012, the FASB issued ASU 2012-02, which amends ASC Topic 350 to allow an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying value. An entity would not be required to determine the fair value of the indefinite-lived intangible unless the entity determines, based on the qualitative assessment, that it is more likely than not that its fair value is less than the carrying value. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. The Company has adopted this standard as of January 1, 2013. We have implemented all new accounting standards that are in effect and that may impact our consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our consolidated financial position or results of operations. </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> Recent Accounting Pronouncements In June 2011, the FASB, issued ASU 2011-05, which amends ASC Topic 220, Comprehensive Income, which requires an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. It eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders' equity. The ASU does not change the items which must be reported in other comprehensive income, how such items are measured or when they must be reclassified to net income. This ASU is effective for interim and annual periods beginning after December 15, 2011. The Company adopted ASU 2011-05 effective January 1, 2012, and such adoption did not have a material effect on the Company's financial statements. In December 2011, the FASB issued ASU 2011-12, which amends ASC Topic 220, Comprehensive Income, to defer certain aspects of ASU 2011-05. The new guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. The Company adopted this guidance, along with ASU 2011-05, on January 1, 2012, and such adoption did not have a material impact on the Company's financial statements. In July 2012, the FASB issued ASU 2012-02, which amends ASC Topic 350 to allow an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying value. An entity would not be required to determine the fair value of the indefinite-lived intangible unless the entity determines, based on the qualitative assessment, that it is more likely than not that its fair value is less than the carrying value. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. The Company is evaluating the impact of this ASU and does not expect the adoption will have an impact on its consolidated results of operations or financial condition. We have implemented all new accounting standards that are in effect and that may impact our consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our consolidated financial position or results of operations. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of the adoption of new accounting pronouncements that may impact the entity's financial reporting.No definition available.false0Recent Accounting PronouncementsfalseSignificant Accounting Policies (Policies)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://aspengroupinc.com/role/SignificantAccountingPoliciesPolicies222