0000950170-23-003390 | 10-K | XBRL Viewer

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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2022	Feb. 13, 2023	Jun. 30, 2022
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Trading Symbol	CXW
Entity Registrant Name	CORECIVIC, INC.
Entity Central Index Key	0001070985
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		114,060,051
Entity Public Float			$ 1,297,049,793
Entity Interactive Data Current	Yes
Entity File Number	001-16109
Entity Tax Identification Number	62-1763875
Entity Address, Address Line One	5501 VIRGINIA WAY
Entity Address, City or Town	BRENTWOOD
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37027
City Area Code	615
Local Phone Number	263-3000
Title of 12(b) Security	Common Stock, par value $.01 per share
Security Exchange Name	NYSE
Entity Incorporation, State or Country Code	MD
Document Annual Report	true
Document Transition Report	false
ICFR Auditor Attestation Flag	true
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	Nashville, Tennessee
Documents Incorporated by Reference	Portions of the registrant's definitive Proxy Statement for the 2023 Annual Meeting of Stockholders, currently scheduled to be held on May 11, 2023, are incorporated by reference into Part III of this Annual Report on Form 10-K.

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 149,401,000	$ 299,645,000
Restricted cash	12,764,000	11,062,000
Accounts receivable, net of credit loss reserve of $8,008 and $7,931, respectively	312,435,000	282,809,000
Prepaid expenses and other current assets	32,134,000	26,872,000
Assets held for sale	6,936,000	6,996,000
Total current assets	513,670,000	627,384,000
Real estate and related assets:
Property and equipment, net of accumulated depreciation of $1,716,283 and $1,657,709, respectively	2,176,098,000	2,283,256,000
Other real estate assets	208,181,000	218,915,000
Goodwill	4,844,000	4,844,000
Other assets	341,976,000	364,539,000
Total assets	3,244,769,000	3,498,938,000
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued expenses	285,226,000	305,592,000
Current portion of long-term debt	165,525,000	35,376,000
Total current liabilities	450,751,000	340,968,000
Long-term debt, net	1,084,858,000	1,492,046,000
Deferred revenue	22,590,000	27,551,000
Non-current deferred tax liabilities	99,618,000	88,157,000
Other liabilities	154,544,000	177,748,000
Total liabilities	1,812,361,000	2,126,470,000
Commitments and contingencies
Preferred stock – $0.01 par value; 50,000 shares authorized; none issued and outstanding at December 31, 2021 and 2020, respectively	0	0
Common stock – $0.01 par value; 300,000 shares authorized; 120,285 and 119,638 shares issued and outstanding at December 31, 2021 and 2020, respectively	1,150,000	1,203,000
Additional paid-in capital	1,807,689,000	1,869,955,000
Accumulated deficit	(376,431,000)	(498,690,000)
Total stockholders' equity	1,432,408,000	1,372,468,000
Total equity	1,432,408,000	1,372,468,000
Total liabilities and stockholders' equity	$ 3,244,769,000	$ 3,498,938,000

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable, credit loss reserve	$ 8,008	$ 7,931
Accumulated depreciation	$ 1,716,283	$ 1,657,709
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	114,988,000	120,285,000
Common stock, shares outstanding	114,988,000	120,285,000

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
REVENUE	$ 1,845,329	$ 1,862,616	$ 1,905,485
EXPENSES:
Operating	1,413,792	1,337,065	1,406,376
General and administrative	127,700	135,770	124,338
Depreciation and amortization	127,906	134,738	150,861
Contingent consideration for acquisition of businesses	0	0	620
Shareholder litigation expense	1,900	54,295	0
Asset impairments	4,392	11,378	60,628
Costs and Expenses, Total	1,675,690	1,673,246	1,742,823
OTHER INCOME (EXPENSE):
Interest expense, net	(84,974)	(85,542)	(83,299)
Expenses associated with debt repayments and refinancing transactions	(8,077)	(56,279)	(7,141)
Gain (loss) on sale of real estate assets	87,728	38,766	(13,023)
Other income (expense)	986	(212)	525
INCOME BEFORE INCOME TAXES	165,302	86,103	59,724
Income tax expense	(42,982)	(137,999)	(4,386)
NET INCOME (LOSS)	122,320	(51,896)	55,338
Net income attributable to non-controlling interest	0	0	(1,181)
NET INCOME (LOSS) ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ 122,320	$ (51,896)	$ 54,157
BASIC EARNINGS (LOSS) PER SHARE	$ 1.03	$ (0.43)	$ 0.45
DILUTED EARNINGS (LOSS) PER SHARE	1.03	(0.43)	0.45
DIVIDENDS DECLARED PER SHARE	$ 0	$ 0	$ 0.44

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 122,320	$ (51,896)	$ 55,338
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	127,906	134,738	150,861
Asset impairments	4,392	11,378	60,628
Amortization of debt issuance costs and other non-cash interest	5,643	7,345	5,519
Expenses associated with debt repayments and refinancing transactions	8,077	56,279	7,141
Deferred income taxes	11,461	99,270	4,945
Loss (gain) on sale of real estate assets	(87,728)	(38,766)	13,023
Other expenses and non-cash items	7,337	5,830	13,616
Non-cash revenue and other income	(3,998)	(718)	(7,301)
Non-cash equity compensation	17,568	18,733	17,264
Changes in assets and liabilities, net:
Accounts receivable, prepaid expenses and other assets	(35,172)	(10,628)	16,769
Accounts payable, accrued expenses and other liabilities	(24,223)	31,666	17,727
Net cash provided by operating activities	153,583	263,231	355,530
CASH FLOWS FROM INVESTING ACTIVITIES:
Expenditures for facility development and expansions	(23,119)	(18,612)	(27,591)
Expenditures for other capital improvements	(58,277)	(62,272)	(56,196)
Acquisitions, net of cash acquired			(8,849)
Net proceeds from sale of assets	157,680	320,754	113,602
Increase in other assets	(3,246)	(1,447)	(7,998)
Net cash provided by investing activities	73,038	238,423	12,968
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of debt and borrowings from credit facility	100,000	740,563	374,000
Scheduled principal repayments	(15,064)	(35,305)	(32,254)
Principal repayments of credit facility		(284,000)	(520,000)
Repayment of non-recourse mortgage notes		(161,930)	(51,311)
Other repayments of debt	(372,346)	(516,350)
Payment of debt defeasance, issuance and other refinancing and related costs	(6,402)	(64,987)	(11,162)
Payment of lease obligations for financing leases	(578)	(559)	(543)
Contingent consideration for acquisition of businesses		(1,000)
Purchase and retirement of common stock	(79,887)	(1,639)	(3,575)
Dividends paid	(886)	(2,508)	(105,978)
Net cash used in financing activities	(375,163)	(327,715)	(350,823)
NET INCREASE (DECREASE) IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(148,542)	173,939	17,675
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	310,707	136,768	119,093
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	162,165	310,707	136,768
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Debt assumed on acquisition of property			52,217
Establishment of right of use assets and lease liabilities	2,096	1,483	116,263
Distributions to non-controlling interest		5,897
Cash paid during the period for:
Interest (net of amounts capitalized of $1.0 million, $0.4 million, and $0.5 million in 2022, 2021, and 2020, respectively)	90,815	80,587	88,132
Income taxes paid	$ 28,286	$ 36,477	$ 1,322

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest, capitalized interest	$ 1.0	$ 0.4	$ 0.5

Consolidated Statements of Stockholders' Equity - USD ($)	Total	Cumulative Effect Period of Adoption Adjustment	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Deficit Cumulative Effect Period of Adoption Adjustment	Total Stockholders' Equity	Total Stockholders' Equity Cumulative Effect Period of Adoption Adjustment	Non-controlling Interest-Operating Partnership
Balance at Dec. 31, 2019	$ 1,376,749,000		$ 1,191,000	$ 1,821,810,000	$ (446,252,000)		$ 1,376,749,000
Balance (in shares) at Dec. 31, 2019			119,096
Net income (loss)	55,338,000				54,157,000		54,157,000		$ 1,181,000
Retirement of common stock	(3,575,000)		$ (2,000)	(3,573,000)			(3,575,000)
Retirement of common stock (in shares)			(209,000)
Dividends declared on common stock	(53,415,000)				(53,415,000)		(53,415,000)
Reductions in dividends on RSUs	27,000				27,000		27,000
Restricted stock compensation, net of forfeitures	17,264,000			17,264,000			17,264,000
Restricted stock grants			$ 7,000	(7,000)
Restricted stock grants (in shares)			751,000
Contributions to operating partnership	23,271,000								23,271,000
Distributions to non-controlling interest	(1,181,000)								(1,181,000)
Balance at Dec. 31, 2020	1,413,442,000	$ (1,036,000)	$ 1,196,000	1,835,494,000	(446,519,000)	$ (1,036,000)	1,390,171,000	$ (1,036,000)	23,271,000
Balance (in shares) at Dec. 31, 2020			119,638
Net income (loss)	(51,896,000)				(51,896,000)		(51,896,000)
Retirement of common stock	(1,639,000)		$ (2,000)	(1,637,000)			(1,639,000)
Retirement of common stock (in shares)			(220,000)
Dividends on RSUs	(275,000)				(275,000)		(275,000)
Restricted stock compensation, net of forfeitures	18,733,000			18,733,000			18,733,000
Restricted stock grants			$ 9,000	(9,000)
Restricted stock grants (in shares)			867,000
Distributions to non-controlling interest	(5,897,000)								(5,897,000)
Termination of operating partnership				17,374,000			17,374,000		$ (17,374,000)
Balance at Dec. 31, 2021	1,372,468,000		$ 1,203,000	1,869,955,000	(498,690,000)		1,372,468,000
Balance (in shares) at Dec. 31, 2021			120,285
Net income (loss)	122,320,000				122,320,000		122,320,000
Retirement of common stock	(79,887,000)		$ (71,000)	(79,816,000)			(79,887,000)
Retirement of common stock (in shares)			(7,141)
Dividends on RSUs	(61,000)				(61,000)		(61,000)
Restricted stock compensation, net of forfeitures	$ 17,568,000			17,568,000			17,568,000
Restricted stock grants			$ 18,000	(18,000)
Restricted stock grants (in shares)	1,844
Balance at Dec. 31, 2022	$ 1,432,408,000		$ 1,150,000	$ 1,807,689,000	$ (376,431,000)		$ 1,432,408,000
Balance (in shares) at Dec. 31, 2022			114,988

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividends declared on common stock, per share	$ 0	$ 0	$ 0.44

ORGANIZATION AND OPERATIONS

12 Months Ended

Dec. 31, 2022

ORGANIZATION AND OPERATIONS

CoreCivic, Inc. (together with its subsidiaries, the "Company" or "CoreCivic") is the nation's largest owner of partnership correctional, detention, and residential reentry facilities and one of the largest prison operators in the United States ("U.S."). Through three segments, CoreCivic Safety, CoreCivic Community, and CoreCivic Properties, the Company provides a broad range of solutions to government partners that serve the public good through corrections and detention management, a network of residential reentry centers to help address America's recidivism crisis, and government real estate solutions. As of December 31, 2022, through its CoreCivic Safety segment, the Company operated 44 correctional and detention facilities, 40 of which the Company owned, with a total design capacity of approximately 66,000 beds. Through its CoreCivic Community segment, the Company owned and operated 23 residential reentry centers with a total design capacity of approximately 5,000 beds. In addition, through its CoreCivic Properties segment, the Company owned 8 properties leased to government agencies, totaling 1.8 million square feet.

In addition to providing fundamental residential services, CoreCivic's correctional, detention, and reentry facilities offer a variety of rehabilitation and educational programs, including basic education, faith-based services, life skills and employment training, and substance abuse treatment. These services are intended to help reduce recidivism and to prepare offenders for their successful reentry into society upon their release. CoreCivic also provides or makes available to offenders certain health care (including medical, dental, and mental health services), food services, and work and recreational programs.

CoreCivic operated as a real estate investment trust ("REIT") from January 1, 2013 through December 31, 2020. As a REIT, the Company provided services and conducted other business activities through taxable REIT subsidiaries ("TRSs"). A TRS is a subsidiary of a REIT that is subject to applicable corporate income tax rates and certain qualification requirements. The Company's use of TRSs permitted CoreCivic to engage in certain business activities in which the REIT could not engage directly, so long as those activities were conducted in entities that elected to be treated as TRSs under the Internal Revenue Code of 1986, as amended, and enabled CoreCivic to, among other things, provide correctional services at facilities it owns and at facilities owned by its government partners.

On August 5, 2020, the Company announced that the Board of Directors ("BOD") unanimously approved a plan to revoke the Company's REIT election and become a taxable C Corporation, effective January 1, 2021. As a result, the Company no longer operates under REIT rules, including the requirement to distribute at least 90% of its taxable income to its stockholders, which provides the Company with greater flexibility to use its free cash flow. Effective January 1, 2021, the Company is subject to federal and state income taxes on its taxable income at applicable tax rates and is no longer entitled to a tax deduction for dividends paid. The Company continued to operate as a REIT for the 2020 tax year, and existing REIT requirements and limitations, including those established by the Company’s organizational documents, remained in place until January 1, 2021. The BOD also voted unanimously to discontinue the Company's quarterly dividend and prioritize allocating the Company’s free cash flow to reduce debt.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles and include the accounts of CoreCivic on a consolidated basis with its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated.

Cash and Cash Equivalents

CoreCivic considers all liquid deposits and investments with a maturity of three months or less at the time of purchase to be cash equivalents.

Restricted Cash

Restricted cash at December 31, 2022 and 2021 included deposit accounts totaling $12.8 million and $11.1 million, respectively, to ensure the timely payment of certain operating expenses, capital expenditures and debt service associated with the Lansing Correctional Facility, as further discussed in Note 10. The restricted cash accounts are required under the terms of the indebtedness securing such property.

Accounts Receivable and Credit Loss Reserve

At December 31, 2022 and 2021, accounts receivable of $312.4 million and $282.8 million, respectively, were net of credit loss reserve totaling $8.0 million and $7.9 million, respectively. Accounts receivable consist primarily of amounts due from federal, state, and local government agencies for the utilization of CoreCivic's properties. Accounts receivable also consist of amounts due for operating and managing the Company's correctional, detention, and residential reentry facilities, as well as its electronic monitoring and case management services operations.

Accounts receivable are stated at estimated net realizable value. CoreCivic recognizes reserves for credit losses to ensure receivables are not overstated due to uncollectibility. Credit loss reserves are maintained for customers using an expected loss model based on a variety of factors, including the nature of the accounts receivable, risks of loss, length of time receivables are past due, and historical experience. If circumstances related to customers change, estimates of the recoverability of receivables would be further adjusted.

Property and Equipment

Property and equipment are carried at cost. Assets acquired by CoreCivic in conjunction with acquisitions are recorded at estimated fair market value at the time of purchase. Betterments, renewals and significant repairs that extend the life of an asset are capitalized; other repair and maintenance costs are expensed. Interest is capitalized to the asset to which it relates in connection with the construction or expansion of real estate properties. Construction costs directly associated with the development of a property are capitalized as part of the cost of the development project. Such costs are written-off to expense whenever a project is abandoned. The cost and accumulated depreciation applicable to assets retired are removed from the accounts and the gain or loss on disposition is recognized in income. Depreciation is computed over the estimated useful lives of depreciable assets using the straight-line method. Useful lives for property and equipment are as follows:


Land improvements	5 – 20 years
Buildings and improvements	5 – 50 years
Equipment and software	3 – 10 years
Office furniture and fixtures	5 years

Other Real Estate Assets

Other real estate assets are accounted for in accordance with Accounting Standards Codification ("ASC") 853, "Service Concession Arrangements". ASC 853 stipulates that the facilities subject to the standard may not be accounted for as a lease, nor should the infrastructure used in the service concession arrangement be recognized as property and equipment by the operating entity. Instead, the contracts should be accounted for under the applicable revenue standards. The Company owns four facilities that are accounted for as service concession arrangements. The facilities accounted for under ASC 853 were constructed in periods prior to 2013.

On January 1, 2018, the Company adopted Accounting Standards Update ("ASU") 2014-09, "Revenue from Contracts with Customers" and its subsequent corresponding update, ASC 606. For facilities which CoreCivic constructed for the public entity, two separate and distinct performance obligations exist. Service revenue is recognized as provided. All revenues and costs related to the construction of the facilities were recognized upon adoption of ASC 606. Revenue recognized related to the construction of the facilities for which cash has not yet been received is recorded as a contract asset and is amortized and evaluated for impairment on an on-going basis. For facilities contributed to a service contract, the cost of the facility is accounted for as costs to fulfill the service contract and the cost is recognized over the term of the service contract. The costs related to contract assets and costs to fulfill the service contracts are recoverable if the contract is terminated or not renewed due to the existence of residual interest options.

Prior to the adoption of ASC 606, other real estate assets were stated at cost, net of accumulated amortization. These assets represent the cost of all infrastructure to be transferred to the public entity grantors should the grantors exercise their residual interest. The costs related to the facilities constructed for a governmental entity were deferred as an other real estate asset, and the deferred costs were amortized in proportion to revenue recognized over the term of the related services arrangement. The costs related to the facilities that were constructed before entering into the service concession arrangement were amortized in proportion to revenue recognized over the term of the related service contract as an investment in the service contract.

Accounting for the Impairment of Long-Lived Assets Other Than Goodwill

Long-lived assets other than goodwill are reviewed for impairment when circumstances indicate the carrying value of an asset may not be recoverable. The Company estimates undiscounted cash flows for each facility with an impairment indicator. An impairment is recognized when the estimated undiscounted cash flows associated with the asset or group of assets are less than their carrying value. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, comparable sales data, discounted cash flows or internal and external appraisals, as applicable.

Goodwill

Goodwill represents the cost in excess of the fair value of net assets of businesses acquired. As further discussed in Note 3, goodwill is tested for impairment at least annually.

Investment in Affiliates

Investments in affiliates that are equal to or less than 50%-owned over which CoreCivic can exercise significant influence are accounted for using the equity method of accounting. Investments under the equity method are recorded at cost and subsequently adjusted for contributions, distributions, and net income attributable to the Company's ownership based on the governing agreement.

Debt Issuance Costs

Debt issuance costs, excluding those costs incurred related to CoreCivic's revolving credit facility, are presented as a direct deduction from the face amount of the related liability on the consolidated balance sheets. Debt issuance costs related to the Company's revolving credit facility are included in other assets on the consolidated balance sheets. Generally, debt issuance costs are capitalized and amortized into interest expense using the interest method, or on a straight-line basis over the term of the related debt, if not materially different than the interest method. However, certain debt issuance costs incurred in connection with debt refinancings are charged to expense in accordance with ASC 470-50, "Modifications and Extinguishments".

Revenue Recognition

Revenue is recognized over time when control of the promised service is transferred to CoreCivic's customers, in an amount that reflects consideration CoreCivic expects to be entitled for those services which is typically in the form of a fixed rate. These services are considered to be a performance obligation and are generally satisfied in one to thirty days depending on the performance obligation. CoreCivic maintains contracts with certain governmental entities to manage their facilities for fixed per diem rates. CoreCivic also maintains contracts with various federal, state, and local governmental entities for the housing of offenders in company-owned facilities at fixed per diem rates or monthly fixed rates. These contracts usually contain expiration dates with renewal options ranging from annual to multi-year renewals. Most of these contracts have current terms that require renewal every two to five years. Additionally, most facility management contracts contain clauses that allow the government agency to terminate a contract without cause and are generally subject to legislative appropriations. CoreCivic generally expects to renew these contracts for periods consistent with the remaining renewal options allowed by the contracts or other reasonable extensions; however, no assurance can be given that such renewals will be obtained. Fixed monthly rate revenue is recorded in the month earned and fixed per diem revenue, including revenue under those contracts that include guaranteed minimum populations, is recorded based on the per diem rate multiplied by the number of offenders housed or guaranteed during the respective period.

Certain of the government agencies also have the authority to audit and investigate CoreCivic's contracts with them. If the agency determines that CoreCivic has improperly allocated costs to a specific contract or otherwise was unable to perform certain contractual services, CoreCivic may not be reimbursed for those costs and could be required to refund the amount of any such costs that have been reimbursed, or to pay liquidated damages. In these instances, the amounts are required to be returned to the customer, are considered to be variable consideration and are classified as reductions to revenue.

Lease revenue is recognized in accordance with ASC 842, "Leases". In accordance with ASC 842, minimum lease revenue is recognized on a straight-line basis over the term of the related lease. Lease incentives are recognized as a reduction to lease revenue on a straight-line basis over the term of the related lease. Lease revenue associated with expense reimbursements from tenants is recognized in the period that the related expenses are incurred based upon the tenant lease provision.

Other revenue consists primarily of revenues associated with the Company's electronic monitoring and case management services, as well as ancillary revenues associated with operating correctional, detention and residential reentry facilities, such as commissary, phone, and vending sales. Other revenue is also generated from prisoner transportation services for governmental agencies. Revenue is recorded at a point in time when goods are provided or over time when services are provided.

Self-Funded Insurance and Litigation Reserves

CoreCivic is self-insured for employee health, workers' compensation, automobile liability claims, and general liability claims. As such, CoreCivic's insurance expense is largely dependent on claims experience and CoreCivic's ability to control its claims experience. CoreCivic has consistently accrued the estimated liability for employee health insurance based on its history of claims experience and time lag between the incident date and the date the cost is paid by CoreCivic. CoreCivic has accrued the estimated liability for workers' compensation claims based on an actuarially determined liability using a combination of actuarial methods used to project ultimate losses, and the Company's automobile insurance claims based on estimated development factors on claims incurred. The liability for employee health, workers' compensation, and automobile insurance includes estimates for both claims incurred and for claims incurred but not reported. CoreCivic records its best estimate of the probable costs for the resolution of certain claims and legal proceedings in which it is involved, if estimable. In addition, the Company is subject to current and potential future claims and legal proceedings for which little or no accrual has been reflected because the Company's current assessment of the potential exposure is nominal, or because the Company cannot reasonably estimate the amount of loss or range of loss, if any, that may result. These estimates have been developed in consultation with CoreCivic's General Counsel's office and, as appropriate, outside counsel handling these matters, and are based upon an analysis of potential results, assuming a combination of litigation and settlement strategies. These estimates could change in the future.

Income Taxes

Income taxes are accounted for under the provisions of ASC 740, "Income Taxes". ASC 740 generally requires CoreCivic to record deferred income taxes for the tax effect of differences between book and tax bases of its assets and liabilities. Deferred income taxes reflect the available net operating losses and the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the statement of operations in the period that includes the enactment date. Realization of the future tax benefits related to deferred tax assets is dependent on many factors, including CoreCivic's past earnings history, expected future earnings, the character and jurisdiction of such earnings, unsettled circumstances that, if unfavorably resolved, would adversely affect utilization of its deferred tax assets, carryback and carryforward periods, and tax strategies that could potentially enhance the likelihood of realization of a deferred tax asset.

CoreCivic elected to become a taxable C Corporation effective January 1, 2021. CoreCivic operated in compliance with REIT requirements for federal income tax purposes from January 1, 2013 through December 31, 2020. During the years the Company elected REIT status, the Company generally was not subject to corporate level federal income tax on taxable income it distributed to its stockholders as long as it met the organizational and operational requirements under the REIT rules. However, certain subsidiaries made an election to be treated as TRSs in conjunction with the Company's REIT election. The TRS elections permitted CoreCivic to engage in certain business activities in which the REIT could not engage directly, so long as these activities were conducted in entities that elected to be treated as TRSs under the Internal Revenue Code of 1986, as amended. A TRS is subject to federal and state income taxes on the income from these activities and therefore, CoreCivic included a provision for taxes in its consolidated financial statements, even in periods it operated as a REIT.

CoreCivic's deferred tax assets and liabilities are classified as non-current on the consolidated balance sheets. See Note 12 for further discussion of the significant components of CoreCivic's deferred tax assets and liabilities.

Income tax contingencies are accounted for under the provisions of ASC 740. ASC 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The guidance prescribed in ASC 740 establishes a recognition threshold of more likely than not that a tax position will be sustained upon examination. The measurement attribute requires that a tax position be measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement.

Fair Value of Financial Instruments

To meet the reporting requirements of ASC 825, "Financial Instruments", regarding fair value of financial instruments, CoreCivic calculates the estimated fair value of financial instruments using market interest rates, quoted market prices of similar instruments, or discounted cash flow techniques with observable Level 1 inputs for publicly traded debt and Level 2 inputs for all other financial instruments, as defined in ASC 820, "Fair Value Measurement". At December 31, 2022 and 2021, there were no material differences between the carrying amounts and the estimated fair values of CoreCivic's financial instruments, other than as follows (in thousands):


	December 31,
	2022						2021
	Carrying Amount			Fair Value			Carrying Amount			Fair Value
Note receivable from APM	$	2,741		$	3,076		$	3,063		$	3,491
Debt	$	(1,264,522	)	$	(1,247,201	)	$	(1,551,932	)	$	(1,560,346	)

Use of Estimates in Preparation of Financial Statements

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates and those differences could be material.

Concentration of Credit Risks

CoreCivic's credit risks relate primarily to cash and cash equivalents, restricted cash, and accounts receivable. Cash and cash equivalents and restricted cash are primarily held in bank accounts and overnight investments. CoreCivic maintains deposits of cash in excess of federally insured limits with certain financial institutions. CoreCivic's accounts receivable represents amounts due primarily from governmental agencies. CoreCivic's financial instruments are subject to the possibility of loss in carrying value as a result of either the failure of other parties to perform according to their contractual obligations or changes in market prices that make the instruments less valuable.

CoreCivic derives its revenues primarily from amounts earned under federal, state, and local government contracts. For each of the years ended December 31, 2022, 2021, and 2020, federal correctional and detention authorities represented 54%, 56%, and 52%, respectively, of CoreCivic's total revenue. Federal correctional and detention authorities consist primarily of U.S. Immigration and Customs Enforcement ("ICE"), the United States Marshals Service ("USMS"), and the Federal Bureau of Prisons ("BOP"). ICE accounted for 29%, 30%, and 28% of total revenue for 2022, 2021, and 2020, respectively. The USMS accounted for 22%, 23%, and 21% of total revenue for 2022, 2021, and 2020, respectively. The BOP accounted for 3% of total revenue for 2022, 2021, and 2020. These federal customers have management contracts at facilities CoreCivic owns and at facilities CoreCivic manages but does not own. State revenues from contracts at correctional, detention, and residential reentry facilities that CoreCivic operates represented 36%, 32%, and 33% of total revenue during the years ended December 31, 2022, 2021, and 2020, respectively. The state of Tennessee generated 10% of CoreCivic's total revenue in 2022. Although the revenue generated from each of these agencies is derived from numerous management contracts and various types of properties, i.e. correctional, detention, and reentry, the loss or substantial reduction in value of one or more of such contracts could have a material impact on CoreCivic's financial condition and results of operations.

On January 26, 2021, President Biden issued the Executive Order on Reforming Our Incarceration System to Eliminate the Use of Privately Operated Criminal Detention Facilities ("Private Prison EO"). The Private Prison EO directs the Attorney General to not renew United States Department of Justice ("DOJ") contracts with privately operated criminal detention facilities. Two agencies of the DOJ, the USMS and the BOP, utilize CoreCivic's services. ICE facilities are not covered by the Private Prison EO, as ICE is an agency of the Department of Homeland Security ("DHS"), not the DOJ, although it is possible that the federal government could choose to take similar action on ICE facilities in the future. CoreCivic currently has two detention facilities that have direct contracts with the USMS that expire in September 2023 and September 2025. The facility with the contract expiring in September 2023 services a substantial number of USMS detainees that the Company believes will be challenging to replace, and the Company intends to work with the USMS to enable it to continue to fulfill its mission. However, the Company can provide no assurance that this contract will be renewed or replaced upon expiration. It is too early to predict the outcome of the expiration of the contract scheduled to expire in September 2025, and future developments could occur prior to the scheduled expiration date.

Accounting for Stock-Based Compensation

CoreCivic accounts for restricted stock-based compensation under the recognition and measurement principles of ASC 718, "Compensation-Stock Compensation". CoreCivic amortizes the fair market value as of the grant date of restricted stock unit ("RSU") awards over the vesting period using the straight-line method. The fair market value of performance-based restricted stock units is amortized over the vesting period as long as CoreCivic expects to meet the performance criteria. To the extent performance-based RSUs are expected to increase or decrease based on revised estimates of performance, the related expense is adjusted accordingly. If achievement of the performance criteria becomes improbable, an adjustment is made to reverse the expense previously recognized. The Company estimates the number of awards expected to be forfeited and adjusts the estimate when it is likely to change.

Leases

Leases are accounted for under the provisions of ASU 2016-02, "Leases (Topic 842)" and ASU 2018-11, "Targeted Improvements – Leases (Topic 842)", cumulatively ("ASC 842"). For finance leases and operating leases, CoreCivic recognizes on the balance sheet a liability to make lease payments and a right-of-use ("ROU") asset representing its right to use the underlying asset for the lease term, with each initially measured at the present value of the lease payments. The Company also applies the "short-term lease exception" permitted by ASC 842 for all classes of underlying assets. With the exception of the South Texas Family Residential Center lease, as further described in Note 5, the Company accounts for each separate lease component of a contract and its associated non-lease components as a single lease component. All rental payments associated with the South Texas Family Residential Center lease are classified as operating expenses.

For those operating leases that contain renewal options, the Company includes the renewal period in the lease terms, and the related payments are reflected in the ROU asset and lease liability, when it is reasonably certain that a renewal option will be exercised. The ROU asset is included in other assets on the consolidated balance sheets, while the current portion of the lease liability is included in accounts payable and accrued expenses, and the long-term portion of the liability is included in other liabilities on the consolidated balance sheets. Because CoreCivic does not generally have access to the interest rates implicit in its leases, the Company utilizes its incremental borrowing rate, based upon the terms and tenure of each base lease, as the discount rate when calculating the present value of future minimum lease payments for each lease arrangement.

For leases where the Company is the lessor, the Company applies the practical expedient provided by ASC 842 to not separate non-lease components from the associated lease component if certain criteria are met for each class of underlying assets. Lease components are elements of an arrangement that provide the customer with the right to use an identified asset. Non-lease components are distinct elements of a contract that are not related to securing the use of the leased asset and revenue is recognized in accordance with ASC 606. The Company considers common area maintenance ("CAM") and service income associated with tenant work orders to be non-lease components because they represent delivery of a separate service but are not considered a cost of securing the identified asset. In the case of the Company's business, the identified asset would be the leased real estate. The Company has concluded that the timing and pattern of transfer for non-lease components and the associated lease component are the same. The Company has also determined that the predominant component is the lease component and as such its leases qualify as operating leases. The Company accounts for and presents the lease component and the non-lease component as a single component in revenue.

Recent Accounting Pronouncements

In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments – Credit Losses – Measurement of Credit Losses on Financial Instruments," which changes how entities measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The ASU replaces the "incurred loss" approach with an "expected loss" model for instruments measured at amortized cost. For trade and other receivables, held-to-maturity debt securities, contract assets, loans and other instruments, entities are now required to use a new forward-looking "expected loss" model that generally will result in the earlier recognition of allowances for losses. Upon its effective date, CoreCivic adopted the ASU in the first quarter of 2020. The Company recognized a charge of $1.0 million to accumulated deficit upon adoption of ASU 2016-13. Based principally on the fact that the largest portion of the Company's accounts receivable is with governmental agencies with high credit ratings, the adoption of ASU 2016-13 did not have a material impact on its financial statements.

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants and the Securities and Exchange Commission ("SEC") did not, or are not expected to, have a material effect on the Company's results of operations or financial position.

GOODWILL

12 Months Ended

Dec. 31, 2022

GOODWILL

ASU 2017-04, "Intangibles-Goodwill and Other (Topic 350): Simplifying the Test of Goodwill Impairment", establishes accounting and reporting requirements for goodwill and other intangible assets. Goodwill was $4.8 million as of December 31, 2022 and 2021, all of which was related to the Company's CoreCivic Safety segment.

CoreCivic performs its impairment tests during the fourth quarter in connection with its annual budgeting process, and whenever circumstances indicate the carrying value of goodwill may not be recoverable. Under the provisions of ASU 2017-04, CoreCivic performs a qualitative assessment to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company performs a quantitative impairment test. If a quantitative test is required, CoreCivic performs an assessment to identify the existence of impairment and to measure the excess of a reporting unit's carrying amount over its fair value by using a combination of various common valuation techniques, including market multiples and discounted cash flows under valuation methodologies that include an income approach and a market approach. The income valuation approach includes certain significant assumptions impacting projected future cash flows, such as projected revenue, projected operating costs, and the weighted average cost of capital, which are affected by expectations about future market or economic conditions. These impairment tests are required to be performed at least annually.

REAL ESTATE AND RELATED ASSETS

12 Months Ended

Dec. 31, 2022

REAL ESTATE AND RELATED ASSETS

At December 31, 2022, CoreCivic owned 63 correctional, detention, and residential reentry real estate properties, and 8 properties leased to government agencies. At December 31, 2022, CoreCivic also managed four correctional and detention facilities owned by governmental agencies.

Property and equipment, at cost, consists of the following (in thousands):


	December 31,
	2022			2021
Land and improvements	$	238,707		$	247,525
Buildings and improvements		3,115,101			3,175,090
Equipment and software		445,658			436,831
Office furniture and fixtures		38,523			38,256
Construction in progress		54,392			43,263
		3,892,381			3,940,965
Less: Accumulated depreciation		(1,716,283	)		(1,657,709	)
	$	2,176,098		$	2,283,256

Construction in progress primarily consists of property improvements in process. Interest is capitalized on construction in progress and amounted to $1.0 million, $0.4 million, and $0.5 million in 2022, 2021, and 2020, respectively.

Depreciation expense was $126.7 million, $132.9 million, and $141.7 million for the years ended December 31, 2022, 2021, and 2020, respectively.

Ten of the facilities owned by CoreCivic are subject to options that allow various governmental agencies to purchase those facilities. Certain of these options to purchase are based on a depreciated book value while others are based on a fair market value calculation. Four of the facilities that are subject to options are accounted for in accordance with ASC 853 and are recorded in other real estate assets on the consolidated balance sheets, as further described in Note 2. As of December 31, 2022 and 2021, CoreCivic had $208.2 million and $218.9 million, respectively in other real estate assets, including $136.3 million and $140.5 million, respectively, accounted for as a contract cost and $71.9 million and $78.4 million, respectively, accounted for as costs of fulfilling the related service contract.

LEASES

12 Months Ended

Dec. 31, 2022

LEASES

As further described in Note 2, CoreCivic accounts for leases in accordance with ASC 842. CoreCivic leases land and buildings from third-party lessors for multiple properties under operating leases that expire over varying dates through 2032. The ROU asset related to these leases amounted to $145.5 million and $170.0 million at December 31, 2022 and 2021, respectively, while the current portion of the lease liability amounted to $24.1 million and $22.6 million and the long-term portion of the liability amounted to $96.9 million and $121.3 million at December 31, 2022 and 2021, respectively. As of December 31, 2022, the weighted-average lease term of the operating leases was 4.4 years, and the weighted average discount rate associated with the operating leases was 6.2%.

CoreCivic leases the South Texas Family Residential Center and the site upon which it was constructed from a third-party lessor. CoreCivic's lease agreement with the lessor is over a base period concurrent with an inter-governmental service agreement ("IGSA") with ICE, which was amended in September 2020 to extend the term of the agreement through September 2026. ICE's termination rights, which permit ICE to terminate the agreement for convenience or non-appropriation of funds, without penalty, by providing CoreCivic with at least a 60-day notice, were unchanged under the extension. Concurrent with the extension of the amended IGSA, the lease with the third-party lessor for the site was also extended through September 2026. Other terms of the extended lease agreement were unchanged and provide CoreCivic with the ability to terminate the lease if ICE terminates the amended IGSA associated with the facility. As a result of the lease modification, the Company re-measured the lease liability at the effective date of the modification and recognized a corresponding adjustment to increase the ROU asset amounting to $116.0 million. Under provisions of ASC 842, CoreCivic determined that the South Texas Family Residential Center lease with the third-party lessor includes a non-lease component for food services representing approximately 44% of the consideration paid under the lease.

The expense incurred for all operating leases, inclusive of short-term and variable leases, but exclusive of the non-lease food services component of the South Texas Family Residential Center lease, was $34.2 million, $34.6 million, and $34.9 million for the years ended December 31, 2022, 2021, and 2020, respectively. The cash payments for operating leases are reflected as cash flows from operating activities on the accompanying consolidated statements of cash flows and cash payments for financing leases are reflected as cash flows from financing activities. Future minimum lease payments as of December 31, 2022 for the Company's operating lease liabilities, inclusive of $107.8 million of payments expected to be made under the cancelable lease at the South Texas facility (excluding the non-lease food services component), are as follows (in thousands):


2023	$	32,955
2024		32,832
2025		32,705
2026		25,219
2027		3,019
Thereafter		11,604
Total future minimum lease payments		138,334
Less amount representing interest		(17,324	)
Total present value of minimum lease payments	$	121,010

In addition, through its CoreCivic Properties segment, as of December 31, 2022, the Company owned $198.3 million in property and equipment at 8 properties leased to government agencies under operating and finance leases that expire over varying dates through 2040, some of which contain renewal options. In accordance with ASC 842, minimum lease revenue is recognized on a straight-line basis over the term of the related lease. Lease incentives are recognized as a reduction to lease revenue on a straight-line basis over the term of the related lease. Lease revenue associated with expense reimbursements from tenants is recognized in the period that the related expenses are incurred based upon the tenant lease provision. See Note 6 for further discussion regarding a 20-year lease agreement with the Kansas Department of Corrections ("KDOC"). Future undiscounted cash flows to be received from third-party lessees as of December 31, 2022 for the Company's operating and finance leases are as follows (in thousands):


2023	$	62,847
2024		31,783
2025		20,619
2026		21,042
2027		21,471
Thereafter		246,506

REAL ESTATE TRANSACTIONS

12 Months Ended

Dec. 31, 2022

REAL ESTATE TRANSACTIONS

Assets Held For Sale, Acquisitions, and Dispositions

During the third quarter of 2022, CoreCivic began marketing for sale its Roth Hall Residential Reentry Center and the Walker Hall Residential Reentry Center, both of which are located in Philadelphia, Pennsylvania and reported in CoreCivic's Properties segment. Several third parties have expressed an interest in purchasing the properties, and CoreCivic believes it will be able to sell these properties within the next twelve months and, therefore, has classified them as held for sale as of December 31, 2022. The net book value of these properties is $5.8 million. As of December 31, 2022, CoreCivic had a residential reentry center in Denver, Colorado with a carrying value of $1.2 million also classified as assets held for sale and reported in CoreCivic's Community segment. The Company's Columbine Facility is under a Purchase and Sale Agreement for a gross sales price of $1.3 million, which is expected to close in the second quarter of 2023. Pursuant to the agreement to sell the Columbine facility, in the fourth quarter of 2022, CoreCivic recognized an impairment charge of $0.7 million associated with this facility, based on its fair value less costs to sell.

In December 2022, CoreCivic sold an idled residential reentry center in Oklahoma City, Oklahoma and reported in CoreCivic's Community segment. The sale of this facility to a third party generated net sales proceeds of $0.9 million. Pursuant to the agreement to sell the Oklahoma City property, in the third quarter of 2022, CoreCivic recognized an impairment charge of $3.5 million associated with this facility, based on its fair value less costs to sell.

On July 25, 2022, CoreCivic entered into a Purchase and Sale Agreement with the Georgia Building Authority for the sale of CoreCivic's McRae Correctional Facility located in McRae, Georgia, and reported in CoreCivic's Safety segment, for a gross sales price of $130.0 million. The sale of the McRae facility was completed on August 9, 2022. The sale generated net proceeds of $129.7 million, resulting in a gain on sale of $77.5 million after transaction costs, which was reported in the third quarter of 2022. CoreCivic had a management contract with the BOP at the McRae facility, which expired on November 30, 2022 and was not renewed. In connection with the sale, CoreCivic and the Georgia Building Authority entered into an agreement to lease the McRae Correctional Facility to CoreCivic through November 30, 2022 to allow the Company to fulfill its obligations to the BOP.

During July 2022, CoreCivic sold its Stockton Female Community Corrections Facility and its Long Beach Community Corrections Center, both located in California, and reported in CoreCivic's Properties segment. The sale of these properties to a third party generated net sales proceeds of $10.9 million, resulting in a gain on sale of $2.3 million after transaction costs, which was reported in the third quarter of 2022. During July 2022, CoreCivic also sold an undeveloped parcel of land. The sale of this parcel generated net sales proceeds of $4.8 million, resulting in a gain of $4.2 million after transaction costs, which was reported in the third quarter of 2022.

During the second quarter of 2022, CoreCivic sold an additional undeveloped parcel of land in Kern, California. The sale generated net proceeds of $1.5 million, resulting in a gain on sale of $1.1 million after transaction costs.

As of December 31, 2021, CoreCivic had two facilities in its CoreCivic Community segment held for sale. The aggregate carrying value of the property and equipment of these two facilities, amounting to $7.0 million, was reflected as assets held for sale on the Company's consolidated balance sheet as of December 31, 2021. The Company closed on the sale of these two facilities, one of which was idle, in the first quarter of 2022. The aggregate net sales proceeds of the two facilities was $9.3 million, resulting in a net gain on sale of $2.3 million after transaction costs.

During the full year 2021, CoreCivic completed the sale of five government-leased properties in the Company's Properties segment. The sales of the five properties generated aggregate net proceeds of $125.0 million, after the repayment of mortgage debt and other transaction-related costs, resulting in an aggregate net gain on sale of $38.7 million.

On January 2, 2020, CoreCivic completed the acquisition of a portfolio of 28 properties, 24 of which the counter-party contributed to Government Real Estate Solutions ("GRES"), an unrestricted subsidiary controlled by the Company, for total consideration of $83.2 million, excluding transaction-related expenses. All of the properties were leased to the federal government through the General Services Administration ("GSA"), an independent agency of the United States Government. CoreCivic financed the acquisition with $7.7 million of cash, assumed debt of $52.2 million, and the balance with the issuance of 1.3 million shares of Class A Common Interests in GRES that were convertible into cash or, at the Company's option, shares of the Company's common stock following a two-year holding period on a one-for-one basis (the "Operating Partnership Units"), using a partnership structure. In allocating the purchase price of the acquisition, CoreCivic recorded $77.4 million of net tangible assets, $7.5 million of identifiable intangible assets, and $4.9 million of tenant improvements.

On December 23, 2020, CoreCivic completed the sale of 42 government-leased properties, including the portfolio of 28 properties acquired in 2020 and 14 properties acquired in 2017 and 2018, in a single transaction to a third party for an aggregate price of $106.5 million, generating net proceeds of $27.8 million after the repayment of the debt related to GRES, and other transaction-related costs. Net cash proceeds were used to pay down a portion of the amounts then outstanding under the Company's Revolving Credit Facility. In accordance with a Tax Protection Agreement, the Company agreed to provide certain tax protection payments to the contributing partners of GRES, limited to the cash and certain other resources held by GRES. After recognizing the tax protection payments in connection with this sale, the Company reported a net loss on sale of $17.9 million during the twelve months ended December 31, 2021. See Note 7 for further discussion regarding the termination of the GRES partnership in September 2021.

Financing Leasing Transactions

On January 24, 2018, CoreCivic entered into a 20-year lease agreement with the KDOC for a 2,432-bed correctional facility to be constructed by the Company in Lansing, Kansas. The new facility replaced the Lansing Correctional Facility, Kansas' largest correctional complex for adult male inmates, originally constructed in 1863. CoreCivic will be responsible for facility maintenance throughout the 20-year term of the lease, at which time ownership will revert to the state of Kansas. Construction of the facility commenced in the first quarter of 2018, and construction was completed in January 2020, at which time the lease commenced. CoreCivic accounts for the lease with the KDOC partially as a financing receivable under ASU 2016-02, "Leases (Topic 842)", with the remaining portion of the lease payments attributable to maintenance services and capital expenditures as revenue streams under ASC 606, "Revenue from Contracts with Customers". As of December 31, 2022 and 2021, the financing receivable was $142.2 million and $145.0 million, respectively, recognized in Other Assets on the consolidated balance sheet. During 2022 and 2021, the Lansing Correctional Facility generated $2.5 million and $4.5 million, respectively, of revenue associated with the non-lease services components of the arrangement, and $8.7 million and $8.8 million of interest income, respectively.

Idle Facilities

As of December 31, 2022, CoreCivic had seven idled CoreCivic Safety correctional facilities that are currently available and being actively marketed as solutions to meet the needs of potential customers. The following table summarizes each of the idled facilities and their respective carrying values, excluding equipment and other assets that could generally be transferred and used at other facilities CoreCivic owns without significant cost (dollars in thousands):


	Net Carrying Values at December 31,
Facility	2022		2021
Prairie Correctional Facility	$	14,165	$	14,416
Huerfano County Correctional Center		14,580		15,230
Diamondback Correctional Facility		35,587		36,917
Marion Adjustment Center		10,326		10,743
Kit Carson Correctional Center		49,444		50,950
West Tennessee Detention Facility		19,581		20,622
Midwest Regional Reception Center		51,938		54,162
	$	195,621	$	203,040

As of December 31, 2022, CoreCivic also had one idled non-core facility in its Safety segment containing 240 beds with an aggregate net book value of $3.0 million, and two idled facilities in its Community segment, containing an aggregate of 450 beds with an aggregate net book value of $3.5 million, one of which is a community facility located in Denver, Colorado, classified as held for sale, as previously described herein.

CoreCivic incurred operating expenses at these idled facilities of approximately $9.7 million, $7.6 million, and $7.3 million during the period they were idle for the years ended December 31, 2022, 2021, and 2020, respectively. The amount for 2021 excludes $2.2 million of operating expenses incurred at the West Tennessee Detention Facility during the fourth quarter of 2021. The amount for 2022 excludes $3.5 million of operating expenses incurred at the West Tennessee Detention Facility and the Midwest Regional Reception Center (formerly known as the Leavenworth Detention Center) during the three months ended March 31, 2022. The West Tennessee facility was idled upon the expiration of a USMS contract on September 30, 2021, and the Midwest Regional Reception Center was idled upon the expiration of a USMS contract on December 31, 2021. CoreCivic retained a certain staffing level at both facilities through the first three months of 2022 in order to quickly respond in the event the Company was able to enter into new contracts with government agencies promptly following the contract expirations. The Company also continued to incur expenses related to transportation services provided by staff at the Midwest Regional Reception Center during the first three months of 2022.

On December 6, 2022, the Company received notice from the California Department of Corrections and Rehabilitation ("CDCR") of its intent to terminate the lease agreement for the Company's California City Correctional Center by March 31, 2024, due to the state's declining inmate population. The lease agreement is fully funded through the state of California's current fiscal year ending June 30, 2023. Funding for the lease of the facility for the 2024 fiscal year, beginning July 1, 2023, will be determined in the California legislature in the first half of 2023 as part of the annual budget process. As part of this process, the Company plans to engage with the state of California regarding the continued utilization of the California City facility by the CDCR. However, the Company can provide no assurance that it will be successful in reaching an agreement for the utilization of the facility beyond June 30, 2023.

The Company estimated undiscounted cash flows for each facility with an impairment indicator, including the idle facilities described above. The Company's estimated undiscounted cash flows reflect the Company’s most recent expectations around potential utilization and/or sale of the facilities and projected cash flows based on historical cash flows, cash flows of comparable facilities, and recent contract negotiations for utilization, as applicable. The Company concluded that the estimated undiscounted cash flows exceeded carrying values for each facility as of December 31, 2022 and December 31, 2021.

CoreCivic evaluates on a quarterly basis market developments for the potential utilization of each of its idle properties in order to identify events that may cause CoreCivic to reconsider its assumptions with respect to the recoverability of book values as compared to undiscounted cash flows. CoreCivic considers the cancellation of a contract in its Safety or Community segment or an expiration and non-renewal of a lease agreement in its CoreCivic Properties segment as indicators of impairment and tests each of the idled properties for impairment when it was notified by the respective customers or tenants that they would no longer be utilizing such property.

INVESTMENT IN AFFILIATE

12 Months Ended

Dec. 31, 2022

Agecroft Prison Management Ltd

INVESTMENT IN AFFILIATE

CoreCivic has a 50% ownership interest in APM, an entity holding the management contract for a correctional facility, HM Prison Forest Bank, under a 25-year prison management contract with an agency of the United Kingdom government. CoreCivic has determined that its joint venture investment in APM represents a variable interest entity ("VIE") in accordance with ASC 810, "Consolidation" of which CoreCivic is not the primary beneficiary. The Forest Bank facility, located in Salford, England, which was sold in April 2001, was previously constructed and owned by a wholly-owned subsidiary of CoreCivic. All gains and losses under the joint venture are accounted for using the equity method of accounting. During 2000, CoreCivic extended a working capital loan to APM, which has an outstanding balance of $2.7 million as of December 31, 2022.

For the years ended December 31, 2022, 2021, and 2020, equity in losses of the joint venture was $124,000, $138,000, and $192,000, respectively. The equity in losses of the joint venture is included in other income (expense) in the consolidated statements of operations. As of December 31, 2022, the equity in the net deficit of APM was $0.1 million and is applied as a reduction in the carrying value of the outstanding working capital loan of $2.7 million, which is reported in other assets on the accompanying consolidated balance sheets, and represents CoreCivic's maximum exposure to loss in connection with APM.

CoreCivic determined that its January 2020 joint venture investment in GRES also represented a VIE. CoreCivic had 100% voting control in GRES. Accordingly, CoreCivic concluded that it was the primary beneficiary of GRES and consolidated the VIE. The primary beneficiary is the entity that has (i) the power to direct the activities that most significantly impact the entity's economic performance and (ii) the obligation to absorb losses of the VIE or the right to receive benefits from the VIE that could be significant to the VIE. During June 2021, CoreCivic provided notice to the partners of GRES of its intent to distribute the remaining assets and terminate the partnership. The Company terminated the partnership in September 2021 and cancelled the Operating Partnership Units for no consideration. During the third quarter of 2021, the Company reported an increase to stockholders' equity of $17.4 million resulting from the termination of the partnership.

OTHER ASSETS

12 Months Ended

Dec. 31, 2022

OTHER ASSETS

Other assets consist of the following (in thousands):


	December 31,
	2022		2021
Intangible assets, less accumulated amortization of $2,435 and $12,236, respectively	$	7,724	$	8,998
Financing receivable - Kansas lease		142,214		145,036
ROU lease assets		145,539		169,968
Lease incentive assets		3,529		4,171
Debt issuance costs for revolving credit facility, less accumulated amortization of $765 and $3,173, respectively		3,343		1,020
Cash equivalents and cash surrender value of life insurance held in rabbi trust		15,988		15,453
Straight-line rent receivable		2,378		648
Insurance receivable		14,144		13,522
Note receivable from APM		2,741		3,063
Other		4,376		2,660
	$	341,976	$	364,539

The gross carrying amount of intangible assets amounted to $10.1 million and $21.2 million at December 31, 2022 and 2021, respectively. Amortization expense related to intangible assets was $1.3 million, $1.9 million, and $9.1 million for 2022, 2021, and 2020, respectively, and depending upon the nature of the asset, was either reported as operating expense or depreciation and amortization in the accompanying statement of operations for the respective periods.

As of December 31, 2022, the estimated amortization expense related to intangible assets for each of the next five years is as follows (in thousands):


2023	$	531
2024		466
2025		462
2026		454
2027		454

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

12 Months Ended

Dec. 31, 2022

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

Accounts payable and accrued expenses consist of the following (in thousands):


	December 31,
	2022		2021
Trade accounts payable	$	89,683	$	90,809
Accrued salaries and wages		49,345		51,893
Income taxes payable		2,190		1,995
Accrued dividends on RSUs		406		1,144
Accrued workers' compensation and auto liability		9,208		8,526
Accrued litigation		6,905		6,844
Accrued employee medical insurance		7,233		6,444
Accrued property taxes		26,460		27,634
Accrued interest		15,733		16,742
Lease liabilities		32,696		31,055
Deferred revenue		10,903		10,896
Construction payable		3,034		2,282
Deferred employer payroll taxes		—		14,795
Other		31,430		34,533
	$	285,226	$	305,592

Other long-term liabilities consist of the following (in thousands):


	December 31,
	2022		2021
Intangible contract liability	$	4,256	$	4,643
Accrued workers' compensation		33,308		32,311
Accrued deferred compensation		12,992		11,905
Lease financing obligation		7,039		7,358
Lease liabilities		96,918		121,348
Other		31		183
	$	154,544	$	177,748

DEBT

12 Months Ended

Dec. 31, 2022

DEBT

10.

DEBT

Debt outstanding consists of the following (in thousands):


	December 31,
	2022			2021
Revolving Credit Facility maturing May 2026. Interest payable periodically at variable interest rates.	$	—		$	—
Term Loan A maturing May 2026. Interest payable periodically at variable interest rates. The rate at December 31, 2022 and 2021 was 7.5% and 1.4%, respectively. Unamortized debt issuance costs amounted to $1.4 million at December 31, 2022. The Term Loan A was paid-down and the maturity was extended in the second quarter of 2022 in connection with an amendment and restatement of the Bank Credit Facility, as further described below.		96,250			170,000
Term Loan B. Interest was payable periodically at variable interest rates. The rate at December 31, 2021 was 5.5%. Unamortized debt issuance costs amounted to $2.0 million at December 31, 2021. The Term Loan B was repaid in the second quarter of 2022, as further described below.		—			128,750
4.625% Senior Notes maturing May 2023. Unamortized debt issuance costs amounted to $0.0 million and $0.4 million at December 31, 2022 and 2021, respectively. The 4.625% Senior Notes were redeemed on February 1, 2023, as further described below.		153,754			173,650
4.75% Senior Notes maturing October 2027. Unamortized debt issuance costs amounted to $1.9 million and $2.3 million at December 31, 2022 and 2021, respectively.		250,000			250,000
8.25% Senior Notes maturing April 2026. Unamortized debt issuance costs amounted to $8.7 million and $12.9 million at December 31, 2022 and 2021, respectively.		614,113			675,000
4.43% Lansing Correctional Center Non-Recourse Mortgage Note maturing January 2040. Unamortized debt issuance costs amounted to $2.8 million and $3.0 million at December 31, 2022 and 2021, respectively.		150,405			154,532
Total debt		1,264,522			1,551,932
Unamortized debt issuance costs		(14,763	)		(20,588	)
Net unamortized original issue premium (discount)		624			(3,922	)
Current portion of long-term debt		(165,525	)		(35,376	)
Long-term debt, net	$	1,084,858		$	1,492,046

Revolving Credit Facility. On May 12, 2022, CoreCivic entered into a Third Amended and Restated Credit Agreement (referred to herein as the "New Bank Credit Facility") in an aggregate principal amount of $350.0 million, consisting of a $100.0 million term loan (the "New Term Loan A") and a revolving credit facility with a borrowing capacity of $250.0 million (the "New Revolving Credit Facility"). The New Bank Credit Facility replaced the Second Amended and Restated Credit Agreement (the "Previous Bank Credit Facility"), which was in an aggregate principal amount of $1.0 billion and consisted of a term loan with an original principal balance of $200.0 million and a revolving credit facility with a borrowing capacity of $800.0 million. The New Bank Credit Facility extends the maturity to May 2026 from the April 2023 maturity under the Previous Bank Credit Facility. The New Bank Credit Facility includes an option to increase the availability under the New Revolving Credit Facility and to request term loans from the lenders in an aggregate amount not to exceed the greater of (a) $200.0 million and (b) 50% of consolidated EBITDA for the most recently ended four-quarter period, subject to, among other things, the receipt of commitments for the increased amount. At CoreCivic's option, interest on outstanding borrowings under the New Bank Credit Facility is based on either a base rate plus a margin ranging from 1.75% to 3.5%, or at the Bloomberg Short-Term Bank Yield Index ("BSBY") rate plus a margin ranging from 2.75% to 4.5% based on the Company’s then-current total leverage ratio. The New Revolving Credit Facility includes a $25.0 million sublimit for swing line loans that enables CoreCivic to borrow at the base rate from the Administrative Agent on same-day notice. CoreCivic recorded a charge of approximately $0.8 million during the second quarter of 2022 for the write-off of a portion of the pre-existing loan costs associated with the Previous Bank Credit Facility.

Based on CoreCivic's total leverage ratio, loans under the New Bank Credit Facility currently bear interest at a base rate plus a margin of 2.25% or at the BSBY rate plus a margin of 3.25%, and a commitment fee equal to 0.45% of the unfunded balance of the New Revolving Credit Facility. The New Revolving Credit Facility also has a $100.0 million sublimit for the issuance of standby letters of credit. As of December 31, 2022, CoreCivic had no borrowings outstanding under the Revolving Credit Facility. As of December 31, 2022, CoreCivic had $16.8 million in letters of credit outstanding, resulting in $233.2 million available under the New Revolving Credit Facility. The New Term Loan A requires scheduled quarterly principal payments through December 2025, and is pre-payable without penalty. As of December 31, 2022, the outstanding balance of the New Term Loan A was $96.3 million.

The New Bank Credit Facility requires CoreCivic to meet certain financial covenants, including, without limitation, a total leverage ratio of not more than 4.50 to 1.00 (from 5.50 to 1.00 under the Previous Bank Credit Facility) for which the Company may net unrestricted cash and cash equivalents not exceeding $100.0 million when calculating, a secured leverage ratio of not more than 2.50 to 1.00 (from 3.25 to 1.00 under the Previous Bank Credit Facility) for which the Company may net unrestricted cash and cash equivalents not exceeding $100.0 million when calculating, and a fixed charge coverage ratio of not less than 1.75 to 1.00 (unchanged from the Previous Bank Credit Facility). As of December 31, 2022, CoreCivic was in compliance with all such covenants. The New Bank Credit Facility is secured by a pledge of all of the capital stock (or other ownership interests) of CoreCivic's domestic restricted subsidiaries, 65% of the capital stock (or other ownership interests) of CoreCivic's "first-tier" foreign subsidiaries, all of the accounts receivable of the Company and its domestic restricted subsidiaries, and substantially all of the deposit accounts of the Company and its domestic restricted subsidiaries. In the event that (a) the consolidated total leverage equals or exceeds 4.00 to 1.00 or (b) the Company incurs certain debt above a specified threshold, certain intangible assets and unencumbered real estate assets that meet a 50% loan-to-value requirement are required to be added as collateral. In addition, the New Bank Credit Facility contains certain covenants that, among other things, limit the incurrence of additional indebtedness, payment of dividends and other customary restricted payments, permitted investments, transactions with affiliates, asset sales, mergers and consolidations, liquidations, prepayments and modifications of other indebtedness, liens and other encumbrances and other matters customarily restricted in such agreements. The New Bank Credit Facility is subject to certain cross-default provisions with terms of CoreCivic's other unsecured indebtedness and is subject to acceleration upon the occurrence of a change of control.

Senior Secured Term Loan B. On December 18, 2019, CoreCivic entered into a $250.0 million Senior Secured Term Loan B (the "Term Loan B"), which required quarterly scheduled principal payments until the scheduled maturity on December 18, 2024. During October 2021 and in accordance with the terms of the Term Loan B, CoreCivic repaid $90.0 million of the then-outstanding balance of the Term Loan B using cash on hand. As a result, the Company recorded a charge in the fourth quarter of 2021 of $4.1 million for the pro rata write-off of unamortized debt issuance costs and the original issue discount. On May 19, 2022, CoreCivic voluntarily repaid in full the outstanding principal balance under the Term Loan B amounting to $124.1 million, and satisfied all of the Company's outstanding obligations under the Term Loan B credit agreement. The Company did not incur any prepayment penalties in connection with the repayment of the Term Loan B. The prepayment was made in full with cash on hand. The Term Loan B bore interest at the London Interbank Offered Rate ("LIBOR") plus 4.50%, with a 1.00% LIBOR floor (or, at CoreCivic's option, a base rate plus 3.50%). The Term Loan B was secured by a first lien on certain specified real property assets, representing a loan-to-value of no greater than 80%. The Term Loan B was originally issued at a price of 95% of the principal amount of the Term Loan B, resulting in a discount of $12.5 million, which was amortized into interest expense over the term of the Term Loan B. CoreCivic capitalized approximately $5.1 million of costs associated with the issuance of the Term Loan B. During the second quarter of 2022, the Company recorded a charge of $6.0 million for the write-off of the remaining unamortized debt issuance costs, original issue discount, and fees associated with the voluntary repayment of the Term Loan B.

Senior Notes. Interest on the $153.8 million remaining principal balance outstanding on CoreCivic's 4.625% senior notes issued in April 2013 with an original principal amount of $350.0 million (the "4.625% Senior Notes") accrued at the stated rate and was payable in May and November of each year. The 4.625% Senior Notes were scheduled to mature on May 1, 2023. As further described hereinafter, the Company repaid in full the outstanding principal balance of the 4.625% Senior Notes on February 1, 2023. Interest on the $250.0 million aggregate principal amount of CoreCivic's 4.75% senior notes issued in October 2017 (the "4.75% Senior Notes") accrues at the stated rate and is payable in April and October of each year. The 4.75% Senior Notes are scheduled to mature on October 15, 2027. Interest on the $614.1 million remaining aggregate principal amount of CoreCivic's 8.25% senior notes issued in April and September 2021 with an original principal amount of $675.0 million (the "8.25% Senior Notes"), as further described hereinafter, accrues at the stated rate and is payable in April and October of each year. The 8.25% Senior Notes are scheduled to mature on April 15, 2026.

On December 22, 2022, CoreCivic delivered an irrevocable notice to the trustee of the holders of the 4.625% Senior Notes that the Company elected to redeem in full the 4.625% Senior Notes that remained outstanding on February 1, 2023. The 4.625% Senior Notes were redeemed on February 1, 2023 at a redemption price equal to 100% of the principal amount of the outstanding 4.625% Senior Notes, which amounted to $153.8 million, plus accrued and unpaid interest to, but not including, the redemption date. The Company used a combination of cash on hand and available capacity under its New Revolving Credit Facility to fund the redemption.

The 4.625% Senior Notes (until their repayment and satisfaction on February 1, 2023), the 4.75% Senior Notes, and the 8.25% Senior Notes, collectively referred to herein as the "Senior Notes", are senior unsecured obligations of the Company and are guaranteed by all of the Company's existing and future subsidiaries that guarantee the New Bank Credit Facility. CoreCivic may redeem all or part of the 4.75% Senior Notes at any time prior to three months before their maturity date at a "make-whole" redemption price, plus accrued and unpaid interest thereon to, but not including, the redemption date. Thereafter, the 4.75% Senior Notes are redeemable at CoreCivic's option, in whole or in part, at a redemption price equal to 100% of the aggregate principal amount of the notes to be redeemed plus accrued and unpaid interest thereon to, but not including, the redemption date. The Company may redeem all or part of the 8.25% Senior Notes at any time prior to April 15, 2024, in whole or in part, at a "make-whole" redemption price, plus accrued and unpaid interest thereon to, but not including, the redemption date. Thereafter, the 8.25% Senior Notes are redeemable at CoreCivic's option, in whole or in part, at a redemption price expressed as a percentage of the principal amount thereof, which percentage is 104.125% beginning on April 15, 2024 and 100% beginning on April 15, 2025, plus, in each such case, accrued and unpaid interest thereon to, but not including, the redemption date.

On April 14, 2021, the Company completed an underwritten registered offering of $450.0 million aggregate principal amount of 8.25% senior unsecured notes due 2026 (the "Original 8.25% Senior Notes"). The Original 8.25% Senior Notes were priced at 99.0% of face value and as a result have an effective yield to maturity of 8.50%. The net proceeds from the issuance of the Original 8.25% Senior Notes totaled approximately $435.1 million, after deducting the original issuance and underwriting discounts and estimated offering expenses. The Company used a significant amount of the net proceeds from the offering of the Original 8.25% Senior Notes (i) to redeem all of the $250.0 million aggregate principal amount of CoreCivic's 5.0% senior notes issued in September 2015 (the "5.0% Senior Notes"), including the payment of the applicable "make-whole" redemption amount of $15.5 million and accrued interest, and (ii) to otherwise repay or reduce its other indebtedness, including repurchasing $149.0 million of its 4.625% Senior Notes at an aggregate purchase price of $151.2 million in privately negotiated transactions, reducing the outstanding balance of the 4.625% Senior Notes, which was originally $350.0 million, to $201.0 million. The "make-whole" redemption amount paid in connection with the redemption of the 5.0% Senior Notes, originally scheduled to mature on October 15, 2022, and the aggregate price paid for the 4.625% Senior Notes in excess of the principal amount of the notes repurchased resulted in charges of $19.2 million during the second quarter of 2021, including costs associated with the repurchases and the proportionate write-off of existing debt issuance costs. The remaining net proceeds were used to pay down a portion of the amounts outstanding under the Previous Bank Credit Facility and for general corporate purposes.

Following the April issuance of the Original 8.25% Senior Notes, during the balance of 2021, the Company purchased an additional $27.3 million of its 4.625% Senior Notes, in the aggregate, at par in open market purchases, further reducing the outstanding balance of the 4.625% Senior Notes to $173.7 million. In addition, during 2022, the Company purchased an additional $19.9 million of the 4.625% Senior Notes at a weighted average purchase price approximately equal to par in open market purchases, reducing the outstanding balance of the 4.625% Senior Notes to $153.8 million as of December 31, 2022. CoreCivic recorded a total charge of $0.1 million during 2022 for the write-off of a pro-rata portion of the pre-existing loan costs associated with the open market purchases of the 4.625% Senior Notes, net of discounts to the principal balance of notes purchased.

On September 29, 2021, CoreCivic completed an underwritten registered tack-on offering of $225.0 million in aggregate principal amount of 8.25% Senior Notes due 2026 (the "Additional 8.25% Senior Notes") at an issue price of 102.25% of their aggregate principal amount, plus accrued interest from the April 14, 2021 issue date for the Original 8.25% Senior Notes, resulting in an effective yield to maturity of 7.65% for the Additional 8.25% Senior Notes. The Additional 8.25% Senior Notes and the Original 8.25% Senior Notes, together the 8.25% Senior Notes, constitute a single class of securities and have identical terms, other than issue date and issue price. The issuance of the Additional 8.25% Senior Notes increased the total aggregate principal amount of 8.25% Senior Notes outstanding to $675.0 million. The net proceeds from the issuance of the Additional 8.25% Senior Notes totaled approximately $225.5 million, after deducting the underwriting discounts and estimated offering expenses and including the original issuance premium. The net proceeds from the offering of the Additional 8.25% Senior Notes were used to pay down our Previous Revolving Credit Facility and for general corporate purposes. During 2022, the Company purchased $60.9 million of the 8.25% Senior Notes at a weighted average purchase price approximately equal to par in open market purchases, reducing the outstanding balance of the 8.25% Senior Notes to $614.1 million as of December 31, 2022. CoreCivic recorded a charge of $1.2 million during 2022 for the write-off of a pro-rata portion of the pre-existing loan costs associated with the open market purchases of the 8.25% Senior Notes, net of discounts to the principal balance of notes purchased.

The indentures governing the Senior Notes contain certain customary covenants that, subject to certain exceptions and qualifications, restrict CoreCivic's ability to, among other things, create or permit to exist certain liens and consolidate, merge or transfer all or substantially all of CoreCivic's assets. In addition, if CoreCivic experiences specific kinds of changes in control, CoreCivic must offer to repurchase all or any portion of the Senior Notes. The offer price for the Senior Notes in connection with a change in control would be 101% of the aggregate principal amount of the notes repurchased plus accrued and unpaid interest, if any, on the notes repurchased to the date of purchase. The indenture related to our 8.25% Senior Notes additionally limits our ability to incur indebtedness, make restricted payments and investments and prepay certain indebtedness. The Senior Notes are also subject to certain cross-default provisions with the terms of CoreCivic's New Bank Credit Facility.

Lansing Correctional Facility Non-Recourse Mortgage Note. On April 20, 2018, CoreCivic of Kansas, LLC (the "Issuer"), a wholly-owned unrestricted subsidiary of the Company, priced $159.5 million in aggregate principal amount of non-recourse senior secured notes of the Issuer (the "Kansas Notes"), in a private placement pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended. The private placement closed on June 1, 2018. The Company used the proceeds of the private placement, which were drawn on quarterly funding dates beginning in the second quarter of 2018, to fund construction of the Lansing Correctional Facility, along with costs and expenses of the project. The Kansas Notes have a yield to maturity of 4.43% and are scheduled to mature in January 2040, 20 years following completion of the project, which occurred in January 2020. Principal and interest on the Kansas Notes are payable in quarterly payments, which began in July 2020 and continue until maturity. CoreCivic may redeem all or part of the Kansas Notes at any time upon written notice of not less than 30 days and not more than 60 days prior to the date fixed for such prepayment, with a "make-whole" amount, together with interest on the Kansas Notes accrued to, but not including, the redemption date. CoreCivic capitalized approximately $3.4 million of costs associated with the private placement. Because the Issuer has been designated as an unrestricted subsidiary of the Company under terms of the Company's New Bank Credit Facility, the issuance and service of the Kansas Notes, and the revenues and expenses associated with the facility lease, do not impact the financial covenants associated with the Company's New Bank Credit Facility. As of December 31, 2022, the outstanding balance of the Kansas Notes was $150.4 million.

Guarantees and Covenants. All of the restricted domestic subsidiaries of CoreCivic (as the parent corporation) have provided full and unconditional guarantees of the Senior Notes. All of CoreCivic's subsidiaries guaranteeing the Senior Notes are 100% owned subsidiaries of CoreCivic; and the subsidiary guarantees are full and unconditional and are joint and several obligations of the guarantors.

As of December 31, 2022, neither CoreCivic nor any of its subsidiary guarantors had any material or significant restrictions on CoreCivic's ability to obtain funds from its subsidiaries by dividend or loan or to transfer assets from such subsidiaries.

Other Debt Transactions

Letters of Credit. At December 31, 2022 and 2021, CoreCivic had $16.8 million and $13.9 million, respectively, in outstanding letters of credit. The letters of credit were issued to secure CoreCivic's workers' compensation and general liability insurance policies, performance bonds, and for a debt service reserve requirement under terms of the Kansas Notes.

Debt Maturities

Scheduled principal payments as of December 31, 2022 for the next five years and thereafter were as follows (in thousands):


2023	$	165,525
2024		14,722
2025		17,698
2026		688,563
2027		256,855
Thereafter		121,159
Total debt	$	1,264,522

Cross-Default Provisions

The provisions of CoreCivic's debt agreements relating to the New Bank Credit Facility and the Senior Notes contain certain cross-default provisions. Any events of default under the New Bank Credit Facility that result in the lenders' actual acceleration of amounts outstanding thereunder also result in an event of default under the Senior Notes. Additionally, any events of default under the Senior Notes that give rise to the ability of the holders of such indebtedness to exercise their acceleration rights also result in an event of default under the New Bank Credit Facility.

If CoreCivic were to be in default under the New Bank Credit Facility, and if the lenders under the New Bank Credit Facility elected to exercise their rights to accelerate CoreCivic's obligations under the New Bank Credit Facility, such events could result in the acceleration of all or a portion of CoreCivic's Senior Notes, which would have a material impact on CoreCivic's liquidity and financial position. CoreCivic does not have sufficient working capital to satisfy its debt obligations in the event of an acceleration of all or a substantial portion of CoreCivic's outstanding indebtedness.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

DEFERRED REVENUE

12 Months Ended

Dec. 31, 2022

DEFERRED REVENUE

11.

DEFERRED REVENUE

In September 2014, CoreCivic announced that it had agreed under an expansion of an existing IGSA between the city of Eloy, Arizona and ICE to care for up to 2,400 individuals at the South Texas Family Residential Center, a facility leased by CoreCivic in Dilley, Texas. In September 2018, the city of Dilley, Texas assumed the amended IGSA with ICE. Services provided under the original amended IGSA commenced in the fourth quarter of 2014 and had an original term of up to four years. The agreement provided for a fixed monthly payment in accordance with a graduated schedule. In October 2016, CoreCivic entered into an amended IGSA that provided for a new, lower fixed monthly payment commencing in November 2016, and extended the term of the contract through September 2021. In September 2020, the term of the amended IGSA was extended from September 2021 to September 2026. The agreement can be further extended by bi-lateral modification. ICE's termination rights, which permit ICE to terminate the agreement for convenience or non-appropriation of funds, without penalty, by providing CoreCivic with at least a 60-day notice, were unchanged under the extension. ICE began housing the first residents at the facility in December 2014, and the site was completed during the second quarter of 2015.

Under the fixed monthly payment schedule of the original amended IGSA, ICE agreed to pay CoreCivic $70.0 million in two $35.0 million installments during the fourth quarter of 2014 and graduated fixed monthly payments over the remaining months of the contract. As a result of extending the amortization period for the deferred revenue associated with the 2020 amended IGSA over the extended term of the agreement, CoreCivic's non-cash revenue associated with the amended IGSA decreased by approximately $2.7 million per quarter, from $3.4 million to $0.7 million, effective beginning in the fourth quarter of 2020. During the years ended December 31, 2022, 2021, and 2020, CoreCivic recognized $156.1 million, $159.7 million, and $167.7 million, respectively, in revenue associated with the amended IGSA with the unrecognized balance of the fixed monthly payments reported in deferred revenue. The current portion of deferred revenue is reflected within accounts payable and accrued expenses while the long-term portion is reflected in deferred revenue on the accompanying consolidated balance sheets. As of December 31, 2022 and 2021, total deferred revenue associated with this agreement amounted to $9.9 million and $12.6 million, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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-Subparagraph (d)
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+ Details

INCOME TAXES

12 Months Ended

Dec. 31, 2022

INCOME TAXES

12.

INCOME TAXES

As discussed in Note 1, the Company operated in compliance with REIT requirements for federal income tax purposes from January 1, 2013 through December 31, 2020. During the years the Company elected REIT status, the Company was required to distribute at least 90% of its taxable income (including dividends paid to it by its TRSs) and did not pay federal income taxes on the amount distributed to its stockholders. In addition, the Company was required to meet a number of other organizational and operational requirements, which the Company continued to meet through the year ended December 31, 2020. Most states where CoreCivic holds investments in real estate conform to the federal rules recognizing REITs. Certain subsidiaries made an election with the Company to be treated as TRSs in conjunction with the Company's REIT election. The TRS elections permitted CoreCivic to engage in certain business activities in which the REIT could not engage directly. A TRS is subject to federal and state income taxes on the income from these activities and therefore, CoreCivic included a provision for taxes in its consolidated financial statements even during periods it operated as a REIT.

On August 5, 2020, the Company announced that the BOD unanimously approved a plan to revoke its REIT election and become a taxable C Corporation, effective January 1, 2021. As a result, the Company is no longer required to operate under REIT rules, including the requirement to distribute at least 90% of its taxable income to its stockholders, which provides the Company with greater flexibility to use its free cash flow. Effective January 1, 2021, the Company became subject to federal and state income taxes on its taxable income at applicable tax rates and is no longer entitled to a tax deduction for dividends paid.

During the years in which the Company elected REIT status, CoreCivic was entitled to a deduction for dividends paid, resulting in a substantial reduction in the amount of the REIT's federal income tax expense. During those years, substantially all of CoreCivic's income tax expense was incurred based on the earnings generated by its TRSs. CoreCivic recorded an income tax expense of $43.0 million, $138.0 million, and $4.4 million for the years ended December 31, 2022, 2021 and 2020, respectively. Income tax expense during 2021 included $114.2 million primarily resulting from the revaluation of the Company's net deferred tax liabilities due to the completion of all significant actions necessary to revoke its REIT election. No catch-up tax payments or penalties resulted from the revocation of the Company's REIT election. Income tax expense during 2020 included $3.1 million that had been deferred during the construction period of the Lansing Correctional Facility, which was owned by a TRS of the Company until it converted to a qualified REIT subsidiary ("QRS") upon completion of construction in the first quarter of 2020. Because ownership of this facility reverts to the state of Kansas upon expiration of the twenty-year lease, the construction and subsequent lease of the facility to the State was a deemed sale for federal and state income tax purposes. The gain on sale was reported as a deferred tax asset based on the percentage of completion method over the construction period. This deferred tax asset was revalued to zero upon conversion of the TRS to a QRS.

Income tax expense (benefit) is comprised of the following components (in thousands):


	For the Years Ended December 31,
	2022			2021		2020
Current income tax expense (benefit)
Federal	$	25,681		$	32,137	$	(1,928	)
State		5,840			6,592		1,369
		31,521			38,729		(559	)
Deferred income tax expense (benefit)
Federal		11,484			86,703		3,878
State		(23	)		12,567		1,067
		11,461			99,270		4,945
Income tax expense	$	42,982		$	137,999	$	4,386

Significant components of CoreCivic's deferred tax assets and liabilities as of December 31, 2022 and 2021, are as follows (in thousands):


	December 31,
	2022			2021
Noncurrent deferred tax assets:
Asset reserves and liabilities not yet deductible for tax	$	29,514		$	37,612
Depreciation		8,502			8,478
ROU lease assets		33,226			41,440
Losses and tax credit carryforwards		1,807			7,647
Intangible assets		7,836			9,150
Other		9,954			13,715
Total noncurrent deferred tax assets		90,839			118,042
Less valuation allowance		(848	)		(6,352	)
Total noncurrent deferred tax assets		89,991			111,690
Noncurrent deferred tax liabilities:
Depreciation		(148,255	)		(149,189	)
Lease liabilities		(32,663	)		(40,900	)
Intangible liabilities		(7,557	)		(8,532	)
Other		(1,134	)		(1,226	)
Total noncurrent deferred tax liabilities		(189,609	)		(199,847	)
Net total noncurrent deferred tax liabilities	$	(99,618	)	$	(88,157	)

A reconciliation of the income tax provision at the statutory income tax rate and the effective tax rate as a percentage of income from continuing operations before income taxes for the years ended December 31, 2022, 2021, and 2020 is as follows:


	2022			2021			2020
Statutory federal rate		21.0	%		21.0	%		21.0	%
Revaluation of deferred tax liabilities		—			132.7			—
Dividends paid deduction		—			—			(24.9	)
State taxes, net of federal tax benefit		3.4			4.8			1.9
Permanent differences		1.7			2.8			2.2
Deferred tax expense on Kansas lease structure		—			—			5.2
Tax benefit of equity-based compensation		—			2.6			1.1
Other items, net		(0.1	)		(3.6	)		0.8
		26.0	%		160.3	%		7.3	%

On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief and Economic Security Act (the "CARES Act"). The CARES Act, among other things, includes provisions relating to the deferral of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property. The accelerated depreciation methods for qualified improvement property significantly reduced the Company's taxable income and, therefore, its distribution requirement as a REIT for 2020. During 2020, the Company deferred payment of $29.6 million of employer-side social security payments. Half of this deferred amount was paid in December 2021 while the remaining deferred amount was paid in September 2022.

The CARES Act also incentivized companies to retain employees through an Employee Retention Credit ("ERC"). The ERC compensates employers for wages of employees that were retained and could not perform their job duties at 100% capacity as a result of coronavirus pandemic restrictions. In December 2020, the Consolidated Appropriations Act provided additional funding for the ERC with expanded benefits through June 30, 2021. During the year ended December 31, 2022, the Company recorded an ERC of $7.0 million which offset operating expenses. The credit was reduced by $1.8 million of federal income tax expense.

The Inflation Reduction Act of 2022 (the "Inflation Reduction Act") was signed into law on August 16, 2022. Among other provisions, such act creates an excise tax of 1% on the fair value of net stock repurchases in excess of share issuances made by publicly traded U.S. corporations, effective for repurchases after December 31, 2022. The impact of this excise tax on the Company’s financial position, and/or liquidity, in future periods, will vary based on the level of net stock repurchases made by the Company in a given year. While the Company is still evaluating the potential impact of this excise tax on its results of operations, interpretive accounting guidance indicates that this tax likely can be recorded as a component of equity, as opposed to an expense within the statement of operations, given that it is a direct cost associated with the repurchase of the Company's common stock.

CoreCivic had no liabilities for uncertain tax positions as of December 31, 2022 and 2021. CoreCivic recognizes interest and penalties related to unrecognized tax positions in income tax expense. CoreCivic does not currently anticipate that the total amount of unrecognized tax positions will significantly change in the next twelve months.

CoreCivic's U.S. federal income tax returns for tax years 2019 through 2021 remain subject to examination by the Internal Revenue Service ("IRS"). The majority of states in which CoreCivic files income tax returns follow the same statute of limitations as the federal government. Certain states in which CoreCivic files income tax returns have statutes that remain open from 2018.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

STOCKHOLDERS' EQUITY

12 Months Ended

Dec. 31, 2022

STOCKHOLDERS' EQUITY

13.

STOCKHOLDERS' EQUITY

Dividends on Common Stock

The tax characterization of dividends per share on common shares as reported to stockholders was as follows for the year ended December 31, 2020 (unaudited):

Ordinary

Return of

Total

Declaration Date

Record Date

Payable Date

Income

Capital

Per Share

February 20, 2020

April 1, 2020

April 15, 2020

0.440000

(1)

—

0.44

(1) $0.040745 of this amount constitutes a "Qualified Dividend", as defined by the IRS.

As further discussed in Note 1, on August 5, 2020, the BOD voted unanimously to approve a plan to revoke the Company’s REIT election and become a taxable C Corporation, effective January 1, 2021; the BOD also voted unanimously to discontinue the quarterly dividend and prioritize allocating the Company's free cash flow to reduce debt levels.

Common Stock

Share Repurchase Program. On May 12, 2022, the Board of Directors ("BOD") approved a share repurchase program to repurchase up to $150.0 million of the Company's common stock. On August 2, 2022, the BOD increased the authorization to repurchase under the share repurchase program by up to an additional $75.0 million of the Company's common stock, or a total aggregate authorized amount to repurchase up to $225.0 million of the Company's common stock. Repurchases of the Company's outstanding common stock will be made in accordance with applicable securities laws and may be made at the Company's discretion based on parameters set by the BOD from time to time in the open market, through privately negotiated transactions, or otherwise. The share repurchase program has no time limit and does not obligate the Company to purchase any particular amount of its common stock. The authorization for the share repurchase program may be terminated, suspended, increased or decreased by the BOD in its discretion at any time. Through December 31, 2022, the Company completed the repurchase of 6.6 million shares at a total cost of $74.5 million, excluding costs associated with the share repurchase program. The Company has utilized cash on hand and net cash provided by operations to fund the repurchases.

Restricted stock units. During 2022, CoreCivic issued approximately 2.1 million RSUs to certain of its employees and non-employee directors, with an aggregate value of $21.5 million, including 1.9 million RSUs to employees and non-employee directors whose compensation is charged to general and administrative expense and 0.2 million RSUs to employees whose compensation is charged to operating expense. During 2021, CoreCivic issued approximately 2.7 million RSUs to certain of its employees and non-employee directors, with an aggregate value of $21.8 million, including 2.5 million RSUs to employees and non-employee directors whose compensation is charged to general and administrative expense and 0.2 million RSUs to employees whose compensation is charged to operating expense.

CoreCivic has established performance-based vesting conditions on a portion of the RSUs awarded to its officers and executive officers that, unless earlier vested under the terms of the agreements, are subject to vesting over a three-year period based upon the satisfaction of certain annual performance criteria. The RSUs awarded to officers and executive officers in 2020, 2021 and 2022 consist of a combination of awards with performance-based conditions and time-based conditions. Unless earlier vested under the terms of the RSU agreements, the RSUs with time-based vesting conditions vest in equal amounts over three years on the later of (i) the anniversary date of the grant or (ii) the delivery of the audited financial statements by the Company's independent registered public accountant for the applicable fiscal year. The RSUs with performance-based vesting conditions are divided into one-third increments, each of which is subject to vesting based upon satisfaction of certain annual performance criteria established at the beginning of the fiscal years ending December 31, 2020, 2021, and 2022 for the 2020 awards, December 31, 2021, 2022, and 2023 for the 2021 awards, and December 31, 2022, 2023, and 2024 for the 2022 awards, and which can be increased up to 150% or decreased to 0% based on performance relative to the annual performance criteria, and further increased or decreased using a modifier of 80% to 120% based on CoreCivic's total shareholder return relative to a peer group. Based on performance achieved for 2022, the RSUs subject to performance-based vesting criteria were decreased by 45.6%; however, the decrease was partially offset by a 120% modifier based on CoreCivic's total shareholder return relative to the peer group. Because the performance criteria for the fiscal years ending December 31, 2023 and 2024 have not yet been established, the values of the third RSU increment of the 2021 awards and of the second and third increments of the 2022 awards for financial reporting purposes will not be determined until such criteria are established. Time-based RSUs issued to other employees, unless earlier vested under the terms of the agreements, generally vest in equal amounts over three years on the later of (i) the anniversary date of the grant or (ii) the delivery of the audited financial statements by the Company's independent registered public accountant for the applicable fiscal year. RSUs issued to non-employee directors generally vest one year from the date of award.

Nonvested RSU transactions as of December 31, 2022 and for the year then ended are summarized below (in thousands, except per share amounts).


	Shares of RSUs	Weighted average grant date fair value
Nonvested at December 31, 2021	3,465	$10.35
Granted	2,120	$10.14
Cancelled	(144)	$9.67
Vested	(1,570)	$11.04
Nonvested at December 31, 2022	3,871	$9.87

During 2022, 2021, and 2020, CoreCivic expensed $17.6 million ($1.5 million of which was recorded in operating expenses and $16.1 million of which was recorded in general and administrative expenses), $18.7 million ($1.6 million of which was recorded in operating expenses and $17.1 million of which was recorded in general and administrative expenses), and $17.3 million ($1.7 million of which was recorded in operating expenses and $15.6 million of which was recorded in general and administrative expenses), net of forfeitures, relating to RSUs, respectively. As of December 31, 2022, CoreCivic had $15.2 million of total unrecognized compensation cost related to RSUs that is expected to be recognized over a remaining weighted-average period of 1.7 years. The total fair value of RSUs that vested during 2022, 2021, and 2020 was $18.3 million, $6.4 million, and $12.8 million, respectively.

Preferred Stock

CoreCivic has the authority to issue 50.0 million shares of $0.01 par value per share preferred stock (the "Preferred Stock"). The Preferred Stock may be issued from time to time upon authorization by the BOD, in such series and with such preferences, conversion or other rights, voting powers, restrictions, limitations as to dividends, qualifications or other provisions as may be fixed by CoreCivic's BOD.

Stock Option Plans

CoreCivic has equity incentive plans under which, among other things, incentive and non-qualified stock options are granted to certain employees and non-employee directors of CoreCivic by the compensation committee of CoreCivic's BOD. The options are granted with exercise prices equal to the fair market value on the date of grant. Vesting periods for options granted to employees generally range from three to four years. Options granted to non-employee directors vest on a date approximately following the first anniversary of the grant date. The term of such options is ten years from the date of grant.

Since 2012, CoreCivic has elected not to issue stock options to its non-employee directors, officers, and executive officers as it had in prior years, and instead elected to issue all of its equity compensation in the form of RSUs as previously described herein. There were no options exercised during the years 2020 through 2022. All outstanding stock options were fully vested as of December 31, 2016 and, as of December 31, 2022, no options remained outstanding.

Stock option transactions relating to CoreCivic's non-qualified stock option plans are summarized below (in thousands, except exercise prices):


	No. of options			Weighted- Average Exercise Price of options		Weighted- Average Remaining Contractual Term		Aggregate Intrinsic Value
Outstanding at December 31, 2021		301		$	22.77
Granted		—			—
Exercised		—			—
Cancelled		(301	)		22.77
Outstanding at December 31, 2022		—		$	—		—	$	—
Exercisable at December 31, 2022		—		$	—		—	$	—

At CoreCivic's 2022 annual meeting of stockholders held in May 2022, CoreCivic's stockholders approved the CoreCivic, Inc. Amended and Restated 2020 Stock incentive Plan that authorized the issuance of new awards to an aggregate of up to 5.9 million shares, plus remaining shares that were available for grant under the CoreCivic, Inc. 2020 Stock Incentive Plan. As of December 31, 2022, CoreCivic had 7.3 million shares available for issuance under the Amended and Restated 2020 Stock Incentive Plan.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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+ Details

EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2022

EARNINGS PER SHARE

14.

EARNINGS PER SHARE

Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the year. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. For CoreCivic, diluted earnings per share is computed by dividing net income by the weighted average number of common shares after considering the additional dilution related to restricted stock-based awards, stock options, and Operating Partnership Units.

A reconciliation of the numerator and denominator of the basic earnings per share computation to the numerator and denominator of the diluted earnings per share computation is as follows (in thousands, except per share data):


	For the Years Ended December 31,
	2022		2021			2020
NUMERATOR
Basic:
Net income (loss) attributable to common stockholders	$	122,320	$	(51,896	)	$	54,157
Diluted:
Net income (loss) attributable to common stockholders	$	122,320	$	(51,896	)	$	54,157
Net income attributable to non-controlling interest		—		—			1,181
Diluted net income (loss) attributable to common stockholders	$	122,320	$	(51,896	)	$	55,338
DENOMINATOR
Basic:
Weighted average common shares outstanding		118,199		120,192			119,559
Diluted:
Weighted average common shares outstanding		118,199		120,192			119,559
Effect of dilutive securities:
Restricted stock-based awards		899		—			28
Non-controlling interest - Operating Partnership Units		—		—			1,342
Weighted average shares and assumed conversions		119,098		120,192			120,929
BASIC EARNINGS (LOSS) PER SHARE	$	1.03	$	(0.43	)	$	0.45
DILUTED EARNINGS (LOSS) PER SHARE	$	1.03	$	(0.43	)	$	0.45

For the year ended December 31, 2021, 0.5 million of restricted stock-based awards and 1.0 million of non-controlling interest - operating partnership units were excluded from the computation of diluted loss per share because they were anti-dilutive. In addition, approximately 0.1 million, 0.3 million, and 0.5 million of stock options were excluded from the computations of diluted earnings (loss) per share for the years ended December 31, 2022, 2021, and 2020, respectively, because they were anti-dilutive.

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2022

COMMITMENTS AND CONTINGENCIES

15.

COMMITMENTS AND CONTINGENCIES

Legal Proceedings

The nature of CoreCivic's business results in claims and litigation alleging that it is liable for damages arising from the conduct of its employees, offenders or others. The nature of such claims includes, but is not limited to, claims arising from employee or offender misconduct, medical malpractice, employment matters, property loss, contractual claims, including claims regarding compliance with contract performance requirements, and personal injury or other damages resulting from contact with CoreCivic's facilities, personnel or offenders, including damages arising from an offender's escape or from a disturbance at a facility. CoreCivic maintains insurance to cover many of these claims, which may mitigate the risk that any single claim would have a material effect on CoreCivic's consolidated financial position, results of operations, or cash flows, provided the claim is one for which coverage is available. The combination of self-insured retentions and deductible amounts means that, in the aggregate, CoreCivic is subject to substantial self-insurance risk.

Based upon management's review of the potential claims and outstanding litigation, and based upon management's experience and history of estimating losses, and taking into consideration CoreCivic's self-insured retention amounts, management believes a loss in excess of amounts already recognized would not be material to CoreCivic's financial statements. Adversarial proceedings and litigation are, however, subject to inherent uncertainties, and unfavorable decisions and rulings resulting from legal proceedings could occur which could have a material impact on CoreCivic's consolidated financial position, results of operations, or cash flows for the period in which such decisions or rulings occur, or future periods. Expenses associated with legal proceedings may also fluctuate from quarter to quarter based on changes in CoreCivic's assumptions, new developments, or by the effectiveness of CoreCivic's litigation and settlement strategies.

CoreCivic records a liability in the consolidated financial statements for loss contingencies when a loss is known or considered probable, and the amount can be reasonably estimated. If the reasonable estimate of a known or probable loss is a range, and no amount within the range is a better estimate than any other, the minimum amount of the range is accrued. If a loss is reasonably possible but not known or probable, and can be reasonably estimated, the estimated loss or range of loss is disclosed. When determining the estimated loss or range of loss, significant judgment is required to estimate the amount and timing of a loss to be recorded. Any receivable for insurance recoveries is recorded separately from the corresponding litigation reserve, and only if recovery is determined to be probable and the amount of payment can be determined. CoreCivic does not accrue for anticipated legal fees and costs and expenses those items as incurred.

ICE Detainee Labor and Related Matters.

On May 31, 2017, two former ICE detainees, who were detained at the Company's Otay Mesa Detention Center ("OMDC") in San Diego, California, filed a class action lawsuit against the Company in the United States District Court for the Southern District of California. The complaint alleged that the Company forces detainees to perform labor under threat of punishment in violation of state and federal anti-trafficking laws and that OMDC's Voluntary Work Program ("VWP") violates state labor laws including state minimum wage law. ICE requires that CoreCivic offer and operate the VWP in conformance with ICE standards and ICE prescribes the minimum rate of pay for VWP participants. The Plaintiffs seek compensatory damages, exemplary damages, restitution, penalties, and interest as well as declaratory and injunctive relief on behalf of former and current detainees. On April 1, 2020, the district court certified a nationwide anti-trafficking claims class of former and current detainees at all CoreCivic ICE detention facilities. It also certified a state law class of former and current detainees at the Company's ICE detention facilities in California. The court did not certify any claims for injunctive or declaratory relief. On March 10, 2021, the Ninth Circuit Court of Appeals granted CoreCivic's petition to appeal the class certification ruling. On June 3, 2022, a three-judge panel of the Ninth Circuit affirmed the class certification ruling. Following the three-judge panel affirmance, the Company petitioned the Ninth Circuit for a discretionary appellate review, which was denied. On January 3, 2023, the Ninth Circuit Court granted the Company's motion to stay its mandate during the pendency of the Company's petition for Supreme Court review.

Since this case was filed, four similar lawsuits have been filed. A Maryland case was dismissed on September 27, 2019, and the dismissal was affirmed on appeal. Two suits filed in Georgia and Texas do not allege minimum wage violations; and the Texas case was voluntarily dismissed on March 14, 2022, while the Georgia case is still ongoing. A second California suit concerning the Otay Mesa facility has been stayed pending the outcome of class proceedings in the first. The Company disputes these allegations and intends to take all necessary steps to vigorously defend itself against all claims.

Due to the stage of this proceeding, the Company cannot reasonably predict the outcome, nor can it estimate the amount of loss or range of loss, if any, that may result. As a result, the Company has not recorded an accrual relating to this matter at this time, as losses are not considered probable or reasonably estimable at this stage of these lawsuits.

Shareholder Litigation.

In a memorandum to the BOP dated August 18, 2016, the DOJ directed that, as each contract with privately operated prisons reaches the end of its term, the BOP should either decline to renew that contract or substantially reduce its scope in a manner consistent with law and the overall decline of the BOP's inmate population. Following the release of the August 18, 2016 DOJ memorandum, a securities class action lawsuit was filed on August 23, 2016 against the Company and certain of its current and former officers in the United States District Court for the Middle District of Tennessee (the "District Court"), captioned Grae v. Corrections Corporation of America et al., Case No. 3:16-cv-02267. The Company settled this lawsuit in April 2021. The settlement, which was approved by the District Court on November 8, 2021, contains no admission of liability, wrongdoing, or responsibility by any of the defendants including the Company. The Company paid the settlement amount of $56.0 million in May 2021. As a result of the settlement, the Company recognized an expense of $54.3 million during the year ended December 31, 2021, which was net of the remaining insurance available under the Company's policies.

The Company was also named along with several of our directors in six derivative lawsuits which raise similar allegations to those raised in the Grae securities litigation. On June 17, 2022, CoreCivic and derivative plaintiffs informed the District Court that the parties had reached an agreement as to the plaintiffs' attorneys' fees and expenses, including $1.9 million the Company expensed during the year ended December 31, 2022. The final settlement, which was approved by the District Court on December 2, 2022, also calls for the Company to adopt certain governance changes, which the Company is implementing.

Insurance Contingencies

Each of CoreCivic's management contracts and the statutes of certain states require the maintenance of insurance. CoreCivic maintains various insurance policies including employee health, workers' compensation, automobile liability, and general liability insurance. These policies are fixed premium policies with various deductible amounts that are self-funded by CoreCivic. Reserves are provided for estimated incurred claims for which it is probable that a loss has been incurred and the range of such loss can be estimated.

Retirement Plan

All employees of CoreCivic are eligible to participate in the CoreCivic 401(k) Savings and Retirement Plan (the "Plan") upon reaching age 18 and completing six months of qualified service. Eligible employees may contribute up to 90% of their eligible compensation, subject to IRS limitations. For the years ended December 31, 2022, 2021, and 2020, CoreCivic provided a discretionary matching contribution equal to 100% of the employee's contributions up to 5% of the employee's eligible compensation to employees with at least 500 hours of employment in the plan year. Employer matching contributions paid into the Plan each pay period vest immediately pursuant to safe harbor provisions adopted by the Plan. During 2022, 2021, and 2020, CoreCivic's discretionary contributions to the Plan were $15.3 million, $15.2 million, and $15.0 million, respectively.

Deferred Compensation Plans

CoreCivic provides two non-qualified deferred compensation plans (the "Deferred Compensation Plans") for non-employee directors and for certain senior executives. The Deferred Compensation Plans are unfunded plans maintained for the purpose of providing CoreCivic's directors and certain of its senior executives the opportunity to defer a portion of their compensation. Under the terms of the Deferred Compensation Plans, certain senior executives may elect to contribute on a pre-tax basis up to 50% of their base salary and up to 100% of their cash bonus, and non-employee directors may elect to contribute on a pre-tax basis up to 100% of their director retainer and meeting fees. During the years ended December 31, 2022, 2021, and 2020, CoreCivic matched 100% of employee contributions up to 5% of total cash compensation. CoreCivic also contributes a fixed rate of return on balances in the Deferred Compensation Plans, determined at the beginning of each plan year. Matching contributions and investment earnings thereon become vested 20% after two years of service, 40% after three years of service, 80% after four years of service, and 100% after five or more years of service. Distributions are generally payable no earlier than five years subsequent to the date an individual becomes a participant in the Plan, or upon termination of employment (or the date a director ceases to serve as a director of CoreCivic), at the election of the participant. Distributions to senior executives must commence on or before the later of 60 days after the participant's separation from service or the fifteenth day of the month following the month the individual attains age 65.

During 2022, 2021, and 2020, CoreCivic provided a fixed return of 5.0% in each year to participants in the Deferred Compensation Plans. CoreCivic has purchased life insurance policies on the lives of certain employees of CoreCivic, which are intended to fund distributions from the Deferred Compensation Plans. CoreCivic is the sole beneficiary of such policies. At the inception of the Deferred Compensation Plans, CoreCivic established an irrevocable Rabbi Trust to secure the plans' obligations. However, assets in the Deferred Compensation Plans are subject to creditor claims in the event of bankruptcy. During 2022, 2021, and 2020, CoreCivic recorded $0.3 million, $0.2 million, and $0.3 million, respectively, of matching contributions as general and administrative expense associated with the Deferred Compensation Plans. Assets in the Rabbi Trust were $16.0 million and $15.5 million as of December 31, 2022 and 2021, respectively, and were reflected in other assets on the accompanying consolidated balance sheets. As of December 31, 2022 and 2021, CoreCivic's liability related to the Deferred Compensation Plans was $13.8 million and $12.5 million, respectively, which was reflected in accounts payable and accrued expenses and other liabilities on the accompanying consolidated balance sheets.

Employment and Severance Agreements

CoreCivic currently has employment agreements with several of its executive officers, which provide for the payment of certain severance amounts upon termination of employment under certain circumstances or a change of control, as defined in the agreements.

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2022

SEGMENT REPORTING

16.

SEGMENT REPORTING

As of December 31, 2022, CoreCivic operated 44 correctional and detention facilities, 40 of which the Company owned. In addition, CoreCivic owned and operated 23 residential reentry centers and owned 8 properties leased to government agencies. Management views CoreCivic's operating results in three operating segments, CoreCivic Safety, CoreCivic Community, and CoreCivic Properties. CoreCivic Safety includes the operating results of those correctional and detention facilities placed into service that were owned, or controlled via a long-term lease, and managed by CoreCivic, as well as those correctional and detention facilities owned by a third party and managed by CoreCivic. CoreCivic Safety also includes the operating results of TransCor America, LLC, a subsidiary of the Company that provides transportation services to governmental agencies. CoreCivic Community includes the operating results of those residential reentry centers placed into service that were owned, or controlled via a long-term lease, and managed by CoreCivic. CoreCivic Community also includes the operating results of the Company's electronic monitoring and case management services. CoreCivic Properties includes the operating results of those properties leased to government agencies. The operating performance of the three segments can be measured based on their net operating income. CoreCivic defines facility net operating income as a facility's revenues less operating expenses.

The revenue and net operating income for each of the three segments and a reconciliation to CoreCivic's income before income taxes is as follows for the three years ended December 31, 2022, 2021, and 2020 (in thousands):


	For the Years Ended December 31,
	2022			2021			2020
Revenue:
Safety	$	1,684,035		$	1,693,968		$	1,706,232
Community		103,263			99,435			105,990
Properties		57,873			68,934			93,098
Total segment revenue		1,845,171			1,862,337			1,905,320
Operating expenses:
Safety		1,313,567			1,236,938			1,288,938
Community		86,016			81,610			88,903
Properties		13,682			18,155			28,128
Total segment operating expenses		1,413,265			1,336,703			1,405,969
Facility net operating income:
Safety		370,468			457,030			417,294
Community		17,247			17,825			17,087
Properties		44,191			50,779			64,970
Total facility net operating income		431,906			525,634			499,351
Other revenue (expense):
Other revenue		158			279			165
Other operating expense		(527	)		(362	)		(407	)
General and administrative		(127,700	)		(135,770	)		(124,338	)
Depreciation and amortization		(127,906	)		(134,738	)		(150,861	)
Contingent consideration for acquisition of businesses		—			—			(620	)
Shareholder litigation expense		(1,900	)		(54,295	)		—
Asset impairments		(4,392	)		(11,378	)		(60,628	)
Interest expense, net		(84,974	)		(85,542	)		(83,299	)
Expenses associated with debt repayments and refinancing transactions		(8,077	)		(56,279	)		(7,141	)
Gain (loss) on sale of real estate assets, net		87,728			38,766			(13,023	)
Other income (expense)		986			(212	)		525
Income before income taxes	$	165,302		$	86,103		$	59,724

The following table summarizes capital expenditures including accrued amounts for the years ended December 31, 2022, 2021, and 2020 (in thousands):


	For the Years Ended December 31,
	2022		2021		2020
Capital expenditures:
Safety	$	70,399	$	56,978	$	42,577
Community		2,362		2,631		2,548
Properties		3,560		9,081		107,487
Corporate and other		7,123		12,804		6,877
Total capital expenditures	$	83,444	$	81,494	$	159,489

The total assets are as follows (in thousands):


	December 31,
	2022		2021
Assets:
Safety	$	2,433,126	$	2,532,319
Community		216,303		233,179
Properties		362,908		352,681
Corporate and other		232,432		380,759
Total assets	$	3,244,769	$	3,498,938

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

+ Details

SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2022

SUBSEQUENT EVENTS

17.

SUBSEQUENT EVENTS

During February 2023, CoreCivic issued approximately 1.9 million RSUs to certain of CoreCivic's employees and non-employee directors, with an aggregate value of $22.0 million. Unless earlier vested under the terms of the RSU agreement, approximately 1.3 million RSUs with time-based vesting conditions vest in equal amounts over three years on the later of (i) the anniversary date of the grant or (ii) the delivery of the audited financial statements by the Company's independent registered public accountant for the applicable fiscal year. Approximately 0.5 million RSUs with performance-based vesting conditions issued to officers and executive officers are divided into one-third increments, each of which is subject to vesting based upon satisfaction of certain annual performance criteria for the fiscal years ending December 31, 2023, 2024, and 2025, and which can be increased or decreased based on performance relative to the annual performance criteria, and further increased or decreased based on total shareholder return relative to a peer group. Approximately 0.1 million RSUs issued to non-employee directors vest on the first anniversary of the award. Any RSUs that become vested will be settled in shares of CoreCivic's common stock.

SCHEDULE III - REAL ESTATE ASSETS AND ACCUMULATED DEPRECIATION

12 Months Ended

Dec. 31, 2022

SCHEDULE III - REAL ESTATE ASSETS AND ACCUMULATED DEPRECIATION


		Initial Cost to Company						Gross Amount at Which Carried at Close of Period
Description	Location	Land		Buildings and Improvements		Cost Capitalized Subsequent to Acquisition		Land and Land Improvements		Buildings and Leasehold Improvements			Total (A)			Accumulated Depreciation (B)			Date Constructed/ Acquired
Adams County Correctional Center	Adams County, Mississippi	$	874	$	119,565	$	4,612	$	1,194	$	123,857		$	125,051		$	(35,575	)	2008
Adams Transitional Center	Denver, Colorado		6,090		853		768		6,347		1,364			7,711			(287	)	2017
Arapahoe Community Treatment Center	Englewood, Colorado		3,760		1,239		855		3,760		2,094			5,854			(482	)	2017
Augusta Transitional Center	Augusta, Georgia		1,281		2,674		207		1,281		2,881			4,162			(403	)	2017
Austin Residential Reentry Center	Del Valle, Texas		4,190		1,058		385		4,215		1,418			5,633			(521	)	2015
Austin Transitional Center	Del Valle, Texas		19,488		4,607		1,084		19,500		5,679			25,179			(1,732	)	2015
Bent County Correctional Facility	Las Animas, Colorado		550		13,115		69,920		1,601		81,984			83,585			(33,532	)	1992
Bridgeport Pre-Parole Transfer Facility	Bridgeport, Texas		70		291		—		70		—			70	(E)		-		1995
CAI Boston Avenue	San Diego, California		800		11,440		1,309		845		12,704			13,549			(4,267	)	2013
California City Correctional Center	California City, California		1,785		125,337		17,944		3,103		141,963			145,066			(65,901	)	1999
Centennial Community Transition Center	Englewood, Colorado		4,905		1,256		484		5,021		1,624			6,645			(462	)	2016
Central Arizona Florence Correctional Complex	Florence, Arizona		1,298		133,531		54,506		4,785		184,550			189,335			(91,267	)	1994/1999
Cheyenne Transitional Center	Cheyenne, Wyoming		5,567		2,092		1,013		5,567		3,105			8,672			(962	)	2015
Cibola County Corrections Center	Milan, New Mexico		444		16,215		33,698		1,591		48,766			50,357			(25,590	)	1994
Cimarron Correctional Facility	Cushing, Oklahoma		250		71,303		51,856		879		122,530			123,409			(50,483	)	1997
Coffee Correctional Facility (D)	Nicholls, Georgia		—		—		—		—		—			—			—		1998
Columbine Facility (C)	Denver, Colorado		1,414		488		231		669		720	(E)		1,389			(220	)	2016
Commerce Transitional Center	Commerce City, Colorado		5,166		1,758		419		5,166		2,177			7,343			(396	)	2017
Corpus Christi Transitional Center	Corpus Christi, Texas		—		1,886		588		—		2,474			2,474			(1,773	)	2015
Crossroads Correctional Center	Shelby, Montana		413		33,196		45,018		1,629		76,998			78,627			(46,079	)	1999
Crowley County Correctional Facility	Olney Springs, Colorado		211		46,845		34,819		2,605		79,270			81,875			(33,994	)	2003
Dahlia Facility	Denver, Colorado		6,788		727		306		6,835		986			7,821			(322	)	2016
Dallas Transitional Center	Hutchins, Texas		—		3,852		1,838		7		5,683			5,690			(2,292	)	2015
Davis Correctional Facility	Holdenville, Oklahoma		250		66,701		46,853		1,400		112,404			113,804			(46,927	)	1996
Diamondback Correctional Facility	Watonga, Oklahoma		208		41,677		26,835		1,361		67,359			68,720			(33,133	)	1998
Eden Detention Center	Eden, Texas		925		27,645		35,447		5,552		58,465			64,017			(30,340	)	1995


		Initial Cost to Company						Gross Amount at Which Carried at Close of Period
Description	Location	Land		Buildings and Improvements		Cost Capitalized Subsequent to Acquisition		Land and Land Improvements		Buildings and Leasehold Improvements		Total (A)			Accumulated Depreciation (B)			Date Constructed/ Acquired
El Paso Multi-Use Facility	El Paso, Texas		14,936		4,536		1,964		14,973		6,463		21,436			(1,965	)	2015
El Paso Transitional Center	El Paso, Texas		10,325		4,198		928		10,454		4,997		15,451			(1,526	)	2015
Eloy Detention Center	Eloy, Arizona		498		33,308		19,660		2,326		51,140		53,466			(29,448	)	1995
Fort Worth Transitional Center	Fort Worth, Texas		3,251		334		395		3,273		707		3,980			(605	)	2015
Houston Processing Center	Houston, Texas		2,250		53,373		42,646		4,115		94,154		98,269			(47,497	)	1984
Huerfano County Correctional Center	Walsenburg, Colorado		124		26,358		5,053		1,116		30,419		31,535			(16,954	)	1997
James River Residential Center	Newport News, Virginia		800		501		97		814		584		1,398			(52	)	2019
Jenkins Correctional Center (D)	Millen, Georgia		—		—		—		—		—		—			—		2012
Kit Carson Correctional Center	Burlington, Colorado		432		35,978		44,748		1,051		80,107		81,158			(31,713	)	1998
La Palma Correctional Center	Eloy, Arizona		283		183,155		14,933		486		197,885		198,371			(62,325	)	2008
Lake Erie Correctional Institution	Conneaut, Ohio		2,871		69,779		7,495		4,280		75,865		80,145			(19,757	)	2011
Laredo Processing Center	Laredo, Texas		788		26,737		3,930		986		30,469		31,455			(15,514	)	1985
Lee Adjustment Center	Beattyville, Kentucky		500		515		18,923		1,285		18,653		19,938			(10,261	)	1998
Leo Chesney Correctional Center	Live Oak, California		250		4,774		1,862		265		6,621		6,886			(3,914	)	1989
Longmont Community Treatment Center	Longmont, Colorado		3,364		582		222		3,363		805		4,168			(202	)	2016
Marion Adjustment Center	St Mary, Kentucky		250		9,994		9,011		925		18,330		19,255			(8,929	)	1998
Midwest Regional Reception Center	Leavenworth, Kansas		130		44,970		46,093		1,082		90,111		91,193			(39,255	)	1992
Mineral Wells Pre-Parole Transfer Facility	Mineral Wells, Texas		176		22,589		—		100		—		100	(E)		-		1995
Nevada Southern Detention Center	Pahrump, Nevada		7,548		64,362		11,120		8,458		74,572		83,030			(22,433	)	2010
North Fork Correctional Facility	Sayre, Oklahoma		—		42,166		64,992		694		106,464		107,158			(44,420	)	1998
Northeast Ohio Correctional Center	Youngstown, Ohio		750		39,583		15,641		2,218		53,756		55,974			(28,083	)	1997
Northwest New Mexico Correctional Center	Grants, New Mexico		142		15,888		21,524		1,228		36,326		37,554			(20,205	)	1989
Oklahoma Reentry Opportunity Center	Oklahoma City, Oklahoma		8,562		4,631		1,533		8,599		6,127		14,726			(1,876	)	2015
Otay Mesa Detention Center	San Diego, California		28,845		114,411		47,818		37,104		153,970		191,074			(21,546	)	2015/2019
Prairie Correctional Facility	Appleton, Minnesota		100		22,306		11,799		1,068		33,137		34,205			(20,041	)	1991
Recovery Monitoring Solutions	Dallas, Texas		1,152		1,979		895		1,280		2,746		4,026			(606	)	2018


		Initial Cost to Company						Gross Amount at Which Carried at Close of Period
Description	Location	Land		Buildings and Improvements		Cost Capitalized Subsequent to Acquisition		Land and Land Improvements		Buildings and Leasehold Improvements		Total (A)			Accumulated Depreciation (B)			Date Constructed/ Acquired
Red Rock Correctional Center (D)	Eloy, Arizona		—		—		—		—		—		—			—		2006
Roth Hall Residential Reentry Center (C)	Philadelphia, Pennsylvania		654		2,693		2		654		2,695		3,349			(477	)	2015
Saguaro Correctional Facility	Eloy, Arizona		193		98,903		3,432		486		102,042		102,528			(32,182	)	2007
South Raleigh Reentry Center	Raleigh, North Carolina		277		663		54		277		717		994			(74	)	2019
Southeast Kentucky Correctional Facility	Wheelwright, Kentucky		500		24,487		19,364		2,587		41,764		44,351			(19,411	)	1998
Stewart Detention Center	Lumpkin, Georgia		143		70,560		22,966		1,642		92,027		93,669			(37,363	)	2004
T. Don Hutto Residential Center	Taylor, Texas		183		13,418		12,875		812		25,664		26,476			(10,373	)	1997
Tallahatchie County Correctional Facility	Tutwiler, Mississippi		—		44,638		109,097		2,243		151,492		153,735			(64,338	)	2000
Torrance County Detention Facility	Estancia, New Mexico		511		52,599		14,183		1,994		65,299		67,293			(32,542	)	1990
Trousdale Turner Correctional Center	Hartsville, Tennessee		649		135,412		5,795		1,998		139,858		141,856			(20,455	)	2015
Tulsa Transitional Center	Tulsa, Oklahoma		8,206		4,061		731		606		2,839		3,445	(E)		(1,140	)	2015
Turley Residential Center	Tulsa, Oklahoma		421		4,105		1,203		432		5,297		5,729			(1,646	)	2015
Walker Hall Residential Reentry Center (C)	Philadelphia, Pennsylvania		654		2,692		29		654		2,721		3,375			(480	)	2015
Webb County Detention Center	Laredo, Texas		498		20,161		6,826		2,255		25,230		27,485			(14,745	)	1998
West Tennessee Detention Facility	Mason, Tennessee		538		31,931		8,585		2,174		38,880		41,054			(21,473	)	1990
Wheeler Correctional Facility (D)	Alamo, Georgia		—		—		—		—		—		—			—		1998
Whiteville Correctional Facility	Whiteville, Tennessee		303		51,694		9,389		1,671		59,715		61,386			(31,278	)	1998
Totals		$	168,784	$	2,114,375	$	1,038,808	$	217,011	$	3,071,703	$	3,288,714		$	(1,244,044	)

NOTES TO SCHEDULE III - REAL ESTATE ASSETS AND ACCUMULATED DEPRECIATION

(A) The aggregate cost of properties for federal income tax purposes is approximately $3.7 billion at December 31, 2022.

(B) Depreciation is calculated using estimated useful lives of depreciable assets up to 50 years for prison facilities.

(D) CoreCivic retains title to this asset, which is classified under other real estate assets on the Company's consolidated balance sheets in accordance with ASC 853.

(E) CoreCivic recorded non-cash impairments during the fourth quarter of 2014 to write down the book value of the Mineral Wells facility, during the third quarter of 2017 to write down the book value of the Bridgeport facility, during the second quarter of 2020 to write down the book value of the Tulsa Transitional Center, and during the fourth quarter of 2022 to write down the book value of the Columbine Facility to the estimated fair values assuming uses other than correctional or residential reentry facilities.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2022

Basis of Presentation

Cash and Cash Equivalents

CoreCivic considers all liquid deposits and investments with a maturity of three months or less at the time of purchase to be cash equivalents.

Restricted Cash

Accounts Receivable and Credit Loss Reserve

Property and Equipment


Land improvements	5 – 20 years
Buildings and improvements	5 – 50 years
Equipment and software	3 – 10 years
Office furniture and fixtures	5 years

Other Real Estate Assets

Accounting for the Impairment of Long-Lived Assets Other Than Goodwill

Goodwill

Goodwill represents the cost in excess of the fair value of net assets of businesses acquired. As further discussed in Note 3, goodwill is tested for impairment at least annually.

Investment in Affiliates

Debt Issuance Costs

Revenue Recognition

Self-Funded Insurance and Litigation Reserves

Income Taxes

Fair Value of Financial Instruments


	December 31,
	2022						2021
	Carrying Amount			Fair Value			Carrying Amount			Fair Value
Note receivable from APM	$	2,741		$	3,076		$	3,063		$	3,491
Debt	$	(1,264,522	)	$	(1,247,201	)	$	(1,551,932	)	$	(1,560,346	)

Use of Estimates in Preparation of Financial Statements

Concentration of Credit Risks

Accounting for Stock-Based Compensation

Leases

Recent Accounting Pronouncements

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Useful Life of Property and Equipment

Useful lives for property and equipment are as follows:


Land improvements	5 – 20 years
Buildings and improvements	5 – 50 years
Equipment and software	3 – 10 years
Office furniture and fixtures	5 years

Schedule of Financial Instruments Having Difference Between Carrying Amount and Fair Value

At December 31, 2022 and 2021, there were no material differences between the carrying amounts and the estimated fair values of CoreCivic's financial instruments, other than as follows (in thousands):


	December 31,
	2022						2021
	Carrying Amount			Fair Value			Carrying Amount			Fair Value
Note receivable from APM	$	2,741		$	3,076		$	3,063		$	3,491
Debt	$	(1,264,522	)	$	(1,247,201	)	$	(1,551,932	)	$	(1,560,346	)

REAL ESTATE AND RELATED ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Property and Equipment

Property and equipment, at cost, consists of the following (in thousands):


	December 31,
	2022			2021
Land and improvements	$	238,707		$	247,525
Buildings and improvements		3,115,101			3,175,090
Equipment and software		445,658			436,831
Office furniture and fixtures		38,523			38,256
Construction in progress		54,392			43,263
		3,892,381			3,940,965
Less: Accumulated depreciation		(1,716,283	)		(1,657,709	)
	$	2,176,098		$	2,283,256

LEASES (Tables)

12 Months Ended

Dec. 31, 2022

Lessee Lease Description [Line Items]

Schedule of Future Minimum Lease Payments


2023	$	32,955
2024		32,832
2025		32,705
2026		25,219
2027		3,019
Thereafter		11,604
Total future minimum lease payments		138,334
Less amount representing interest		(17,324	)
Total present value of minimum lease payments	$	121,010

Schedule of Future Undiscounted Cash Flows to be Received from Third-Party Lessees for Company's Operating Leases and Finance Leases

Future undiscounted cash flows to be received from third-party lessees as of December 31, 2022 for the Company's operating and finance leases are as follows (in thousands):


2023	$	62,847
2024		31,783
2025		20,619
2026		21,042
2027		21,471
Thereafter		246,506

REAL ESTATE TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2022

Summary of Idled Facilities and Respective Carrying Values

The following table summarizes each of the idled facilities and their respective carrying values, excluding equipment and other assets that could generally be transferred and used at other facilities CoreCivic owns without significant cost (dollars in thousands):


	Net Carrying Values at December 31,
Facility	2022		2021
Prairie Correctional Facility	$	14,165	$	14,416
Huerfano County Correctional Center		14,580		15,230
Diamondback Correctional Facility		35,587		36,917
Marion Adjustment Center		10,326		10,743
Kit Carson Correctional Center		49,444		50,950
West Tennessee Detention Facility		19,581		20,622
Midwest Regional Reception Center		51,938		54,162
	$	195,621	$	203,040

OTHER ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Other Assets

Other assets consist of the following (in thousands):


	December 31,
	2022		2021
Intangible assets, less accumulated amortization of $2,435 and $12,236, respectively	$	7,724	$	8,998
Financing receivable - Kansas lease		142,214		145,036
ROU lease assets		145,539		169,968
Lease incentive assets		3,529		4,171
Debt issuance costs for revolving credit facility, less accumulated amortization of $765 and $3,173, respectively		3,343		1,020
Cash equivalents and cash surrender value of life insurance held in rabbi trust		15,988		15,453
Straight-line rent receivable		2,378		648
Insurance receivable		14,144		13,522
Note receivable from APM		2,741		3,063
Other		4,376		2,660
	$	341,976	$	364,539

Estimated Amortization Expense Related to Intangible Assets

As of December 31, 2022, the estimated amortization expense related to intangible assets for each of the next five years is as follows (in thousands):


2023	$	531
2024		466
2025		462
2026		454
2027		454

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist of the following (in thousands):


	December 31,
	2022		2021
Trade accounts payable	$	89,683	$	90,809
Accrued salaries and wages		49,345		51,893
Income taxes payable		2,190		1,995
Accrued dividends on RSUs		406		1,144
Accrued workers' compensation and auto liability		9,208		8,526
Accrued litigation		6,905		6,844
Accrued employee medical insurance		7,233		6,444
Accrued property taxes		26,460		27,634
Accrued interest		15,733		16,742
Lease liabilities		32,696		31,055
Deferred revenue		10,903		10,896
Construction payable		3,034		2,282
Deferred employer payroll taxes		—		14,795
Other		31,430		34,533
	$	285,226	$	305,592

Other Long Term Liabilities

Other long-term liabilities consist of the following (in thousands):


	December 31,
	2022		2021
Intangible contract liability	$	4,256	$	4,643
Accrued workers' compensation		33,308		32,311
Accrued deferred compensation		12,992		11,905
Lease financing obligation		7,039		7,358
Lease liabilities		96,918		121,348
Other		31		183
	$	154,544	$	177,748

DEBT (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Debt Outstanding

Debt outstanding consists of the following (in thousands):


	December 31,
	2022			2021
Revolving Credit Facility maturing May 2026. Interest payable periodically at variable interest rates.	$	—		$	—
Term Loan A maturing May 2026. Interest payable periodically at variable interest rates. The rate at December 31, 2022 and 2021 was 7.5% and 1.4%, respectively. Unamortized debt issuance costs amounted to $1.4 million at December 31, 2022. The Term Loan A was paid-down and the maturity was extended in the second quarter of 2022 in connection with an amendment and restatement of the Bank Credit Facility, as further described below.		96,250			170,000
Term Loan B. Interest was payable periodically at variable interest rates. The rate at December 31, 2021 was 5.5%. Unamortized debt issuance costs amounted to $2.0 million at December 31, 2021. The Term Loan B was repaid in the second quarter of 2022, as further described below.		—			128,750
4.625% Senior Notes maturing May 2023. Unamortized debt issuance costs amounted to $0.0 million and $0.4 million at December 31, 2022 and 2021, respectively. The 4.625% Senior Notes were redeemed on February 1, 2023, as further described below.		153,754			173,650
4.75% Senior Notes maturing October 2027. Unamortized debt issuance costs amounted to $1.9 million and $2.3 million at December 31, 2022 and 2021, respectively.		250,000			250,000
8.25% Senior Notes maturing April 2026. Unamortized debt issuance costs amounted to $8.7 million and $12.9 million at December 31, 2022 and 2021, respectively.		614,113			675,000
4.43% Lansing Correctional Center Non-Recourse Mortgage Note maturing January 2040. Unamortized debt issuance costs amounted to $2.8 million and $3.0 million at December 31, 2022 and 2021, respectively.		150,405			154,532
Total debt		1,264,522			1,551,932
Unamortized debt issuance costs		(14,763	)		(20,588	)
Net unamortized original issue premium (discount)		624			(3,922	)
Current portion of long-term debt		(165,525	)		(35,376	)
Long-term debt, net	$	1,084,858		$	1,492,046

Schedule of Principal Payments

Scheduled principal payments as of December 31, 2022 for the next five years and thereafter were as follows (in thousands):


2023	$	165,525
2024		14,722
2025		17,698
2026		688,563
2027		256,855
Thereafter		121,159
Total debt	$	1,264,522

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Components of Income Tax Expense (Benefit)

Income tax expense (benefit) is comprised of the following components (in thousands):


	For the Years Ended December 31,
	2022			2021		2020
Current income tax expense (benefit)
Federal	$	25,681		$	32,137	$	(1,928	)
State		5,840			6,592		1,369
		31,521			38,729		(559	)
Deferred income tax expense (benefit)
Federal		11,484			86,703		3,878
State		(23	)		12,567		1,067
		11,461			99,270		4,945
Income tax expense	$	42,982		$	137,999	$	4,386

Components of Deferred Tax Assets and Liabilities

Significant components of CoreCivic's deferred tax assets and liabilities as of December 31, 2022 and 2021, are as follows (in thousands):


	December 31,
	2022			2021
Noncurrent deferred tax assets:
Asset reserves and liabilities not yet deductible for tax	$	29,514		$	37,612
Depreciation		8,502			8,478
ROU lease assets		33,226			41,440
Losses and tax credit carryforwards		1,807			7,647
Intangible assets		7,836			9,150
Other		9,954			13,715
Total noncurrent deferred tax assets		90,839			118,042
Less valuation allowance		(848	)		(6,352	)
Total noncurrent deferred tax assets		89,991			111,690
Noncurrent deferred tax liabilities:
Depreciation		(148,255	)		(149,189	)
Lease liabilities		(32,663	)		(40,900	)
Intangible liabilities		(7,557	)		(8,532	)
Other		(1,134	)		(1,226	)
Total noncurrent deferred tax liabilities		(189,609	)		(199,847	)
Net total noncurrent deferred tax liabilities	$	(99,618	)	$	(88,157	)

Reconciliation of Income Tax Provision at Statutory Income Tax Rate and Effective Tax Rate


	2022			2021			2020
Statutory federal rate		21.0	%		21.0	%		21.0	%
Revaluation of deferred tax liabilities		—			132.7			—
Dividends paid deduction		—			—			(24.9	)
State taxes, net of federal tax benefit		3.4			4.8			1.9
Permanent differences		1.7			2.8			2.2
Deferred tax expense on Kansas lease structure		—			—			5.2
Tax benefit of equity-based compensation		—			2.6			1.1
Other items, net		(0.1	)		(3.6	)		0.8
		26.0	%		160.3	%		7.3	%

STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 31, 2022

Tax Characterization of Dividends per Share on Common Shares

The tax characterization of dividends per share on common shares as reported to stockholders was as follows for the year ended December 31, 2020 (unaudited):

Ordinary

Return of

Total

Declaration Date

Record Date

Payable Date

Income

Capital

Per Share

February 20, 2020

April 1, 2020

April 15, 2020

0.440000

(1)

—

0.44

(1) $0.040745 of this amount constitutes a "Qualified Dividend", as defined by the IRS.

Summary of Nonvested Restricted Common Stock and RSU Transactions

Nonvested RSU transactions as of December 31, 2022 and for the year then ended are summarized below (in thousands, except per share amounts).


	Shares of RSUs	Weighted average grant date fair value
Nonvested at December 31, 2021	3,465	$10.35
Granted	2,120	$10.14
Cancelled	(144)	$9.67
Vested	(1,570)	$11.04
Nonvested at December 31, 2022	3,871	$9.87

Summary of Stock Option Transactions Relating to Non-Qualified Stock Option Plans

Stock option transactions relating to CoreCivic's non-qualified stock option plans are summarized below (in thousands, except exercise prices):


	No. of options			Weighted- Average Exercise Price of options		Weighted- Average Remaining Contractual Term		Aggregate Intrinsic Value
Outstanding at December 31, 2021		301		$	22.77
Granted		—			—
Exercised		—			—
Cancelled		(301	)		22.77
Outstanding at December 31, 2022		—		$	—		—	$	—
Exercisable at December 31, 2022		—		$	—		—	$	—

EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Calculation of Numerator and Denominator in Earnings Per Share


	For the Years Ended December 31,
	2022		2021			2020
NUMERATOR
Basic:
Net income (loss) attributable to common stockholders	$	122,320	$	(51,896	)	$	54,157
Diluted:
Net income (loss) attributable to common stockholders	$	122,320	$	(51,896	)	$	54,157
Net income attributable to non-controlling interest		—		—			1,181
Diluted net income (loss) attributable to common stockholders	$	122,320	$	(51,896	)	$	55,338
DENOMINATOR
Basic:
Weighted average common shares outstanding		118,199		120,192			119,559
Diluted:
Weighted average common shares outstanding		118,199		120,192			119,559
Effect of dilutive securities:
Restricted stock-based awards		899		—			28
Non-controlling interest - Operating Partnership Units		—		—			1,342
Weighted average shares and assumed conversions		119,098		120,192			120,929
BASIC EARNINGS (LOSS) PER SHARE	$	1.03	$	(0.43	)	$	0.45
DILUTED EARNINGS (LOSS) PER SHARE	$	1.03	$	(0.43	)	$	0.45

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Revenue and Net Operating Income for Each of the Three Segments and a Reconciliation to CoreCivic's Operating Income


	For the Years Ended December 31,
	2022			2021			2020
Revenue:
Safety	$	1,684,035		$	1,693,968		$	1,706,232
Community		103,263			99,435			105,990
Properties		57,873			68,934			93,098
Total segment revenue		1,845,171			1,862,337			1,905,320
Operating expenses:
Safety		1,313,567			1,236,938			1,288,938
Community		86,016			81,610			88,903
Properties		13,682			18,155			28,128
Total segment operating expenses		1,413,265			1,336,703			1,405,969
Facility net operating income:
Safety		370,468			457,030			417,294
Community		17,247			17,825			17,087
Properties		44,191			50,779			64,970
Total facility net operating income		431,906			525,634			499,351
Other revenue (expense):
Other revenue		158			279			165
Other operating expense		(527	)		(362	)		(407	)
General and administrative		(127,700	)		(135,770	)		(124,338	)
Depreciation and amortization		(127,906	)		(134,738	)		(150,861	)
Contingent consideration for acquisition of businesses		—			—			(620	)
Shareholder litigation expense		(1,900	)		(54,295	)		—
Asset impairments		(4,392	)		(11,378	)		(60,628	)
Interest expense, net		(84,974	)		(85,542	)		(83,299	)
Expenses associated with debt repayments and refinancing transactions		(8,077	)		(56,279	)		(7,141	)
Gain (loss) on sale of real estate assets, net		87,728			38,766			(13,023	)
Other income (expense)		986			(212	)		525
Income before income taxes	$	165,302		$	86,103		$	59,724

Summary of Capital Expenditures Including Accrued Amounts

The following table summarizes capital expenditures including accrued amounts for the years ended December 31, 2022, 2021, and 2020 (in thousands):


	For the Years Ended December 31,
	2022		2021		2020
Capital expenditures:
Safety	$	70,399	$	56,978	$	42,577
Community		2,362		2,631		2,548
Properties		3,560		9,081		107,487
Corporate and other		7,123		12,804		6,877
Total capital expenditures	$	83,444	$	81,494	$	159,489

Schedule of Total Assets

The total assets are as follows (in thousands):


	December 31,
	2022		2021
Assets:
Safety	$	2,433,126	$	2,532,319
Community		216,303		233,179
Properties		362,908		352,681
Corporate and other		232,432		380,759
Total assets	$	3,244,769	$	3,498,938

Organization and Operations - Additional Information (Detail) ft² in Millions	12 Months Ended
	Dec. 31, 2022 ft² Property Facility Segment Bed	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of Operating segments \| Segment	3
Number of properties for lease to third parties and used by government agencies \| Property	8
Minimum distribution percentage of taxable income to qualify for real estate investment trust		90.00%
CoreCivic Safety
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of facilities operated by the company	44
Number of facilities owned by the company	40
Number of beds at the facility \| Bed	66,000
CoreCivic Community
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of centers owned and operated by company	23
Number of beds at the center \| Bed	5,000
CoreCivic Properties
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of properties for lease to third parties and used by government agencies \| Property	8
Number of square feet \| ft²	1.8

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Facility	Dec. 31, 2021 USD ($)	Dec. 31, 2020	Mar. 31, 2020 USD ($)
Organization And Operations [Line Items]
Restricted cash	$ 12,764	$ 11,062
Accounts receivable, net of credit loss reserve	312,435	282,809
Accounts receivable, credit loss reserve	$ 8,000	7,900
Number of facilities accounted for as service concession arrangements \| Facility	4
Equity method investment description	Investments in affiliates that are equal to or less than 50%-owned over which CoreCivic can exercise significant influence are accounted for using the equity method of accounting.
Revenue, performance obligation, description of timing	one to thirty days
Percentage of likelihood required for a tax position to be measured	50.00%
Net charge to accumulated deficit	$ (376,431)	$ (498,690)
Revision of Prior Period Accounting Standards Update Adjustment \| Accounting Standards Update 2016-13
Organization And Operations [Line Items]
Net charge to accumulated deficit				$ 1,000
Government Contracts Concentration Risk \| Sales Revenue, Net \| Federal Correctional And Detention Authorities
Organization And Operations [Line Items]
Percentage of revenues generated from government management contracts	54.00%	56.00%	52.00%
Government Contracts Concentration Risk \| Sales Revenue, Net \| United States Immigration And Customs Enforcement
Organization And Operations [Line Items]
Percentage of revenues generated from government management contracts	29.00%	30.00%	28.00%
Government Contracts Concentration Risk \| Sales Revenue, Net \| United States Marshals Service
Organization And Operations [Line Items]
Percentage of revenues generated from government management contracts	22.00%	23.00%	21.00%
Government Contracts Concentration Risk \| Sales Revenue, Net \| Federal Bureau Of Prisons
Organization And Operations [Line Items]
Percentage of revenues generated from government management contracts	3.00%	3.00%	3.00%
Government Contracts Concentration Risk \| Sales Revenue, Net \| State Correctional Authorities
Organization And Operations [Line Items]
Percentage of revenues generated from government management contracts	36.00%	32.00%	33.00%
Percentage of revenues generated from government management contracts State Of Tennessee	10.00%
Minimum
Organization And Operations [Line Items]
Renewal of contract terms	2 years
Maximum
Organization And Operations [Line Items]
Renewal of contract terms	5 years

Schedule of Useful Life of Property and Equipment (Detail)	12 Months Ended
	Dec. 31, 2022
Land Improvements \| Minimum
Property, Plant and Equipment [Line Items]
Average number of useful life in years	5 years
Land Improvements \| Maximum
Property, Plant and Equipment [Line Items]
Average number of useful life in years	20 years
Building and Improvements \| Minimum
Property, Plant and Equipment [Line Items]
Average number of useful life in years	5 years
Building and Improvements \| Maximum
Property, Plant and Equipment [Line Items]
Average number of useful life in years	50 years
Equipment And Software \| Minimum
Property, Plant and Equipment [Line Items]
Average number of useful life in years	3 years
Equipment And Software \| Maximum
Property, Plant and Equipment [Line Items]
Average number of useful life in years	10 years
Office Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Average number of useful life in years	5 years

Schedule of Financial Instruments Having Difference Between Carrying Amount and Fair Value (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Note receivable from APM, Carrying Amount	$ 2,741	$ 3,063
Debt, Carrying Amount	(1,264,522)	(1,551,932)
Note receivable from APM, Fair Value	3,076	3,491
Debt, Fair Value	$ (1,247,201)	$ (1,560,346)

Goodwill - Additional Information (Detail) $ in Thousands	12 Months Ended
Goodwill - Additional Information (Detail) $ in Thousands	Dec. 31, 2022 USD ($) Bed	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill	$ 4,844	$ 4,844
Asset impairments	4,392	11,378	$ 60,628
CoreCivic Safety segment
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill	$ 4,800	$ 4,800
Number of beds at the facility \| Bed	66,000

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Real Estate and Related Assets - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Property Facility	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Property, Plant and Equipment [Line Items]
Number of real estate properties owned \| Facility	63
Number of properties for lease to third parties and used by government agencies \| Property	8
Number of facilities owned by government partners, managed \| Facility	4
Interest capitalization cost on construction in progress	$ 1,000	$ 400	$ 500
Depreciation expense	$ 126,700	132,900	$ 141,700
Number of facilities accounting for as service concession arrangements \| Facility	4
Other real estate assets	$ 208,181	218,915
Contract Cost
Property, Plant and Equipment [Line Items]
Other real estate assets	136,300	140,500
Service Contract
Property, Plant and Equipment [Line Items]
Other real estate assets	$ 71,900	$ 78,400

REAL ESTATE AND RELATED ASSETS (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Land and improvements	$ 238,707	$ 247,525
Buildings and improvements	3,115,101	3,175,090
Equipment and software	445,658	436,831
Office furniture and fixtures	38,523	38,256
Construction in progress	54,392	43,263
Property and equipment, gross	3,892,381	3,940,965
Less: Accumulated depreciation	(1,716,283)	(1,657,709)
Property, and Equipment, total	$ 2,176,098	$ 2,283,256

Leases - Additional Information (Detail) $ in Thousands	12 Months Ended
Leases - Additional Information (Detail) $ in Thousands	Dec. 31, 2022 USD ($) Property	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jan. 24, 2018
Lessee Lease Description [Line Items]
ROU asset	$ 145,539	$ 169,968
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net of accumulated depreciation of $1,716,283 and $1,657,709, respectively	Property and equipment, net of accumulated depreciation of $1,716,283 and $1,657,709, respectively
Current portion of lease liability	$ 32,696	$ 31,055
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accounts payable and accrued expenses	Accounts payable and accrued expenses
Long-term portion of liability	$ 96,918	$ 121,348
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Weighted-average lease term of operating leases	4 years 4 months 24 days
Weighted average discount rate associated with the operating leases	6.20%
Future minimum lease payments	$ 138,334
CoreCivic Properties
Lessee Lease Description [Line Items]
Number of properties for lease to third parties and used by government agencies \| Property	8
Company owned property and equipment	$ 198,300
Operating and finance leases latest expiration year	2040
Kansas Department Of Corrections
Lessee Lease Description [Line Items]
Lease term				20 years
South Texas Family Residential Center
Lessee Lease Description [Line Items]
Future minimum lease payments	$ 107,800
Accounting Standards Update 2016-02
Lessee Lease Description [Line Items]
ROU asset	145,500	$ 170,000
Current portion of lease liability	24,100	22,600
Long-term portion of liability	96,900	121,300
Operating lease expense inclusive of short-term and variable leases, exclusive of non-lease food services component	$ 34,200	$ 34,600	$ 34,900
Accounting Standards Update 2016-02 \| ICE
Lessee Lease Description [Line Items]
Agreement notice period for termination	60 days
Accounting Standards Update 2016-02 \| Third Party Lessor
Lessee Lease Description [Line Items]
ROU asset	$ 116,000
Lease agreement, Option to extend the term of agreement	CoreCivic's lease agreement with the lessor is over a base period concurrent with an inter-governmental service agreement ("IGSA") with ICE, which was amended in September 2020 to extend the term of the agreement through September 2026.
Non lease component for food services, rate of consideration paid	44.00%

Schedule of Future Minimum Lease Payments (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Lessee Lease Description [Line Items]
2023	$ 32,955
2024	32,832
2025	32,705
2026	25,219
2027	3,019
Thereafter	11,604
Total future minimum lease payments	138,334
Less amount representing interest	$ (17,324)
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Total present value of minimum lease payments
Total present value of minimum lease payments	$ 121,010

Schedule of Future Undiscounted Cash Flows to be Received from Third-Party Lessees for Company's Operating Leases and Finance Leases (Detail) - Accounting Standards Update 2016-02 $ in Thousands	Dec. 31, 2022 USD ($)
Lessee Lease Description [Line Items]
2023	$ 62,847
2024	31,783
2025	20,619
2026	21,042
2027	21,471
Thereafter	$ 246,506

Real Estate Transactions - Additional Information (Detail) $ in Thousands, shares in Millions						1 Months Ended		3 Months Ended				12 Months Ended
	Nov. 30, 2022 USD ($)	Jul. 25, 2022 USD ($)	Jun. 29, 2021 Properties	Dec. 23, 2020 USD ($) Properties	Jan. 02, 2020 USD ($) Properties shares	Jul. 31, 2022 USD ($)	Oct. 31, 2021 USD ($)	Dec. 31, 2022 USD ($) Bed	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) Facility Bed	Dec. 31, 2021 USD ($) Facility	Dec. 31, 2020 USD ($)	Dec. 31, 2018 Properties	Jan. 24, 2018 Bed	Dec. 31, 2017 Properties
Facility Activations Developments And Closures [Line Items]
Net book value of property and equipment													$ 7,000
Asset Impairment Charges												$ 4,392	11,378	$ 60,628
Purchase price of real estate					$ 83,200
Aggregate Net Sales Proceeds											$ 9,300
Purchase price, net tangible assets					77,400
Purchase price, identifiable intangible assets					$ 7,500
Net proceeds from sale of assets						$ 4,800				$ 1,500		157,680	$ 320,754	113,602
Number of properties acquired \| Properties				28	28										14		14
Cash payments to acquire properties					$ 7,700
Debt assumed on acquisition of property					$ 52,200									52,217
Conversion holding period of operating partnership units					2 years
Operating partnership units description					one-for-one basis
Purchase price, tenant improvements					$ 4,900
Number of properties sold			1	42									5
Real estate investment property aggregate selling price				$ 106,500
Net proceeds after the repayment of debt				$ 27,800									$ 125,000
Net loss on sale properties, after recognizing tax protection payments													17,900
Net gain (loss) on sale of properties									$ 4,200	$ 1,100	2,300		$ 38,700
Number of real estate assets held for sale \| Facility													2
Revenues												1,845,329	$ 1,862,616	1,905,485
Operating Costs and Expenses												$ 1,413,792	1,337,065	$ 1,406,376
CoreCivic Safety segment
Facility Activations Developments And Closures [Line Items]
Number of beds at the facility \| Bed								66,000				66,000
CoreCivic Community
Facility Activations Developments And Closures [Line Items]
Number of beds at the center \| Bed								5,000				5,000
Other Assets
Facility Activations Developments And Closures [Line Items]
Financing receivable,								$ 142,200				$ 142,200	145,000
Kansas Department Of Corrections
Facility Activations Developments And Closures [Line Items]
Lease term																20 years
Number of beds at the facility \| Bed																2,432
Construction of new facility commencement description														Construction of the facility commenced in the first quarter of 2018, and construction was completed in January 2020,
Revenues												2,500	4,500
Interest income												8,700	8,800
West Tennessee Detention Facility
Facility Activations Developments And Closures [Line Items]
Net carrying value								19,581				$ 19,581	20,622
West Tennessee Detention Facility And Midwest Regional Reception Center
Facility Activations Developments And Closures [Line Items]
Operating Costs and Expenses											$ 3,500
Roth Hall Residential Reentry Center and the Walker Hall Residential Reentry Center [Member]
Facility Activations Developments And Closures [Line Items]
Net book value of property and equipment									5,800
Stockton Female Community Corrections Facility and Long Beach Community Corrections Center
Facility Activations Developments And Closures [Line Items]
Net gain (loss) on sale of properties									2,300
Stockton Female Community Corrections Facility and Long Beach Community Corrections Center \| CoreCivic Properties
Facility Activations Developments And Closures [Line Items]
Net proceeds from sale of assets						$ 10,900
Idled Correctional Facilities
Facility Activations Developments And Closures [Line Items]
Number of facility \| Facility												7
Idled Non-Core Facilities \| CoreCivic Safety segment
Facility Activations Developments And Closures [Line Items]
Net carrying value								$ 3,000				$ 3,000
Number of beds at the facility \| Bed								240				240
Number of facility \| Facility												1
Idle Facilities
Facility Activations Developments And Closures [Line Items]
Operating Costs and Expenses												$ 9,700	$ 7,600	$ 7,300
Idle Facilities \| CoreCivic Community
Facility Activations Developments And Closures [Line Items]
Net carrying value								$ 3,500				$ 3,500
Number of beds at the facility \| Bed								450				450
Number of facility \| Facility												2
Idle Facilities \| West Tennessee Detention Facility
Facility Activations Developments And Closures [Line Items]
Operating Costs and Expenses							$ 2,200
GRES
Facility Activations Developments And Closures [Line Items]
Number of properties acquired \| Properties					24
Class A Common interest shares issued \| shares					1.3
Purchase And Sale Agreement [Member] \| CoreCivic Community
Facility Activations Developments And Closures [Line Items]
Asset Impairment Charges									$ 3,500
Net proceeds from sale of assets	$ 900
Purchase And Sale Agreement [Member] \| Columbine Facility \| CoreCivic Community
Facility Activations Developments And Closures [Line Items]
Gross Sale Price												$ 1,300
Net Book Value Of Properties								$ 1,200				$ 1,200
Asset Impairment Charges								$ 700
Purchase And Sale Agreement [Member] \| McRae Correctional Facility \| CoreCivic Safety segment
Facility Activations Developments And Closures [Line Items]
Gross Sale Price		$ 130,000
Net proceeds from sale of assets		129,700
Net gain (loss) on sale of properties		$ 77,500

Idled Facilities and Respective Carrying Values Excluding Equipment and Other Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Prairie Correctional Facility
Facility Activations Developments And Closures [Line Items]
Net carrying value	$ 14,165	$ 14,416
Huerfano County Correctional Center
Facility Activations Developments And Closures [Line Items]
Net carrying value	14,580	15,230
Diamondback Correctional Facility
Facility Activations Developments And Closures [Line Items]
Net carrying value	35,587	36,917
Marion Adjustment Center
Facility Activations Developments And Closures [Line Items]
Net carrying value	10,326	10,743
Kit Carson Correctional Center
Facility Activations Developments And Closures [Line Items]
Net carrying value	49,444	50,950
West Tennessee Detention Facility
Facility Activations Developments And Closures [Line Items]
Net carrying value	19,581	20,622
Midwest Regional Reception Center
Facility Activations Developments And Closures [Line Items]
Net carrying value	51,938	54,162
Idle Facilities
Facility Activations Developments And Closures [Line Items]
Net carrying value	$ 195,621	$ 203,040

Investment in Affiliate - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments In And Advances To Affiliates [Line Items]
Duration of prison management contract with an agency of the United Kingdom government			25 years
Working capital loan to APM			$ 2,741,000	$ 3,063,000
Equity earnings (losses) of joint venture			(124,000)	$ (138,000)	$ (192,000)
Other Assets
Investments In And Advances To Affiliates [Line Items]
Equity in net deficit of Affiliate			$ 100,000
GRES
Investments In And Advances To Affiliates [Line Items]
Percentage of voting control	100.00%
Stockholders' Equity, Period Increase (Decrease)		$ 17,400,000
Agecroft Prison Management Ltd
Investments In And Advances To Affiliates [Line Items]
Variable interest entity, ownership percentage			50.00%

Schedule of Other Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Assets [Line Items]
Intangible assets, less accumulated amortization of $2,435 and $12,236, respectively	$ 7,724	$ 8,998
Financing receivable - Kansas lease	$ 142,214	$ 145,036
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, Plant and Equipment, Net	Property, Plant and Equipment, Net
ROU asset	$ 145,539	$ 169,968
Lease incentive assets	3,529	4,171
Debt issuance costs for revolving credit facility, less accumulated amortization of $765 and $3,173, respectively	3,343	1,020
Cash equivalents and cash surrender value of life insurance held in Rabbi trust	15,988	15,453
Straight-line rent receivable	2,378	648
Insurance receivable	14,144	13,522
Note receivable from APM	2,741	3,063
Other	4,376	2,660
Other assets, total	$ 341,976	$ 364,539

Schedule of Other Assets (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Assets [Line Items]
Intangible assets, accumulated amortization	$ 2,435	$ 12,236
Debt issuance costs, accumulated amortization	$ 765	$ 3,173

Other Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Other Assets [Line Items]
Gross carrying amount of intangible assets	$ 10.1	$ 21.2
Amortization expense related to intangible assets	$ 1.3	$ 1.9	$ 9.1

Estimated Amortization Expense Related to Intangible Assets (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Finite-Lived Intangible Assets [Line Items]
2023	$ 531
2024	466
2025	462
2026	454
2027	$ 454

Schedule of Accounts Payable and Accrued Expenses (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts Payable and Accrued Liabilities [Line Items]
Trade accounts payable	$ 89,683	$ 90,809
Accrued salaries and wages	49,345	51,893
Income taxes payable	2,190	1,995
Accrued dividends on RSUs	406	1,144
Accrued workers' compensation and auto liability	9,208	8,526
Accrued litigation	6,905	6,844
Accrued employee medical insurance	7,233	6,444
Accrued property taxes	26,460	27,634
Accrued interest	15,733	16,742
Lease liabilities	$ 32,696	$ 31,055
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accounts payable and accrued expenses, total	Accounts payable and accrued expenses, total
Deferred revenue	$ 10,903	$ 10,896
Construction payable	3,034	2,282
Deferred employer payroll taxes	0	14,795
Other	31,430	34,533
Accounts payable and accrued expenses, total	$ 285,226	$ 305,592

Other Long Term Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Long Term Liabilities [Line Items]
Intangible contract liability	$ 4,256	$ 4,643
Accrued workers' compensation	33,308	32,311
Accrued deferred compensation	12,992	11,905
Lease financing obligation	7,039	7,358
Lease liabilities	$ 96,918	$ 121,348
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Other	$ 31	$ 183
Other liabilities	$ 154,544	$ 177,748

Schedule of Debt Outstanding (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Sep. 29, 2021
Debt Instrument [Line Items]
Total debt	$ 1,264,522,000	$ 1,551,932,000
Unamortized debt issuance costs	(14,763,000)	(20,588,000)
Net unamortized original issue premium (discount)	624,000	(3,922,000)
Current portion of long-term debt	(165,525,000)	(35,376,000)
Long-term debt, net	1,084,858,000	1,492,046,000
Term Loan A Due in May 2026
Debt Instrument [Line Items]
Total debt	96,250,000	170,000,000
Unamortized debt issuance costs	(1,400,000)
Term Loan B [Member]
Debt Instrument [Line Items]
Total debt		128,750,000
Unamortized debt issuance costs		(2,000,000.0)
Senior Notes 4.625% Due 2023
Debt Instrument [Line Items]
Total debt	153,754,000	173,650,000
Unamortized debt issuance costs	(0.0)	(400,000)
Senior Notes 4.75% Due 2027
Debt Instrument [Line Items]
Total debt	250,000,000	250,000,000
Unamortized debt issuance costs	(1,900,000)	(2,300,000)
Senior Notes 8.25% Due 2026
Debt Instrument [Line Items]
Total debt	614,113,000	675,000,000	$ 675,000,000.0
Unamortized debt issuance costs	(8,700,000)	(12,900,000)
Lansing Correctional Center Non Recourse Mortgage Note 4.43% Due 2040
Debt Instrument [Line Items]
Total debt	150,405,000	154,532,000
Unamortized debt issuance costs	$ (2,800,000)	$ (3,000,000.0)

Schedule of Debt Outstanding (Parenthetical) (Detail) - USD ($)		1 Months Ended			12 Months Ended
	Dec. 18, 2019	Apr. 30, 2021	Oct. 31, 2017	Apr. 30, 2013	Dec. 31, 2022	Dec. 31, 2021	Sep. 29, 2021	Apr. 14, 2021
Debt Instrument [Line Items]
Unamortized debt issuance costs					$ 14,763,000	$ 20,588,000
Term Loan A Due in May 2026
Debt Instrument [Line Items]
Debt interest rate					7.50%	1.40%
Debt maturity date					May 31, 2026
Interest payable dates					Interest payable periodically at variable interest rates
Unamortized debt issuance costs					$ 1,400,000
Term Loan B
Debt Instrument [Line Items]
Debt interest rate						5.50%
Interest payable dates					Interest was payable periodically at variable interest rates
Unamortized debt issuance costs						$ 2,000,000.0
Senior Notes 4.625% Due 2023
Debt Instrument [Line Items]
Stated interest rate				4.625%	4.625%
Debt maturity date				May 01, 2023	May 31, 2023
Unamortized debt issuance costs					$ 0.0	400,000
Senior Notes 4.75% Due 2027
Debt Instrument [Line Items]
Stated interest rate			4.75%	4.625%	4.75%
Debt maturity date			Oct. 15, 2027		Oct. 31, 2027
Unamortized debt issuance costs					$ 1,900,000	2,300,000
Senior Notes 8.25% Due 2026
Debt Instrument [Line Items]
Stated interest rate		8.25%			8.25%		8.25%	8.25%
Debt maturity date		Apr. 15, 2026			Apr. 30, 2026
Unamortized debt issuance costs					$ 8,700,000	12,900,000
Lansing Correctional Center Non Recourse Mortgage Note 4.43% Due 2040
Debt Instrument [Line Items]
Stated interest rate					4.43%
Debt maturity date					Jan. 31, 2040
Unamortized debt issuance costs					$ 2,800,000	$ 3,000,000.0
Term Loan A Due in April 2023
Debt Instrument [Line Items]
Interest payable dates						Interest payable periodically at variable interest rates.
Term Loan B Due in December 2024
Debt Instrument [Line Items]
Debt maturity date	Dec. 18, 2024
Interest payable dates						Interest payable periodically at variable interest rates.
Revolving Credit Facility \| Revolving Credit Facility Due in May 2026
Debt Instrument [Line Items]
Interest payable dates					Interest payable periodically at variable interest rates
Revolving Credit Facility maturity date					May 31, 2026
Revolving Credit Facility \| Revolving Credit Facility Due in April 2023
Debt Instrument [Line Items]
Interest payable dates						Interest payable periodically at variable interest rates.

Debt - Additional Information (Detail) - USD ($)									1 Months Ended				3 Months Ended			12 Months Ended
Debt - Additional Information (Detail) - USD ($)	May 19, 2022	May 12, 2022	Sep. 29, 2021	Apr. 14, 2021	Dec. 23, 2020	Jan. 02, 2020	Dec. 18, 2019	Apr. 20, 2018	Oct. 31, 2021	Apr. 30, 2021	Oct. 31, 2017	Apr. 30, 2013	Dec. 31, 2022	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 01, 2023	Sep. 30, 2021
Debt Instrument [Line Items]
Borrowings outstanding under credit facility													$ 0			$ 0
Total debt													1,264,522,000			1,264,522,000	$ 1,551,932,000
Debt Instrument outstanding balance													1,264,522,000			1,264,522,000	1,551,932,000
Expenses associated with debt repayments and refinancing transactions																$ 8,077,000	56,279,000	$ 7,141,000
Percentage of Senior Notes offer price in connection with change in control																101.00%
Purchase price of real estate						$ 83,200,000
Real estate investment property aggregate selling price					$ 106,500,000
Net proceeds after the repayment of debt					$ 27,800,000												125,000,000.0
Business acquisition assumed in-place financing						$ 52,200,000												$ 52,217,000
Combined Subsidiary Guarantors
Debt Instrument [Line Items]
Ownership percentage of subsidiaries																100.00%
Non-Recourse Senior Secured Notes \| Private Placement
Debt Instrument [Line Items]
Debt maturity date								Jan. 31, 2040
Debt Instrument outstanding balance													150,400,000			$ 150,400,000
Debt instrument, term								20 years
Aggregate principal amount								$ 159,500,000
Stated interest rate								4.43%
Expected project completion period								January 2020
Notes issuance costs								$ 3,400,000
Credit Agreement
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 350,000,000.0
Debt maturity period		May 31, 2026
Line of credit facility, aggregate principal amount of additional borrowing		$ 200,000,000.0
Line of credit facility, consolidated EBITDA		50.00%
Credit Agreement \| Term Loan A Due in May 2026
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 100,000,000.0
Term Loan B Due in December 2024
Debt Instrument [Line Items]
Debt maturity date							Dec. 18, 2024
Debt Instrument outstanding balance							$ 250,000,000.0
Percentage of loan to value of certain specified real property assets secured by a first lien							80.00%
Debt instrument, issued price percentage of principal							95.00%
Unamortized original issue discount							$ 12,500,000
Capitalized loan costs							$ 5,100
Repayments of debt	$ 124,100,000								$ 90,000,000.0
Pro rata write-off of unamortized debt issuance costs and original issue discount									$ 4,100,000
Write-off of remaining unamortized debt issuance costs, original issue discount, and fees and fees associated with the voluntary repayment	$ 6,000,000.0
Term Loan B Due in December 2024 \| Base Rate
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate							3.50%
Term Loan B Due in December 2024 \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate							4.50%
Libor floor rate							1.00%
Senior Notes 4.625% Due 2023
Debt Instrument [Line Items]
Debt maturity date												May 01, 2023				May 31, 2023
Debt Instrument outstanding balance													$ 153,754,000			$ 153,754,000	173,650,000
Aggregate principal amount												$ 350,000,000.0
Stated interest rate												4.625%	4.625%			4.625%
Debt instrument redemption percentage of par												100.00%
Senior Notes 4.625% Due 2023 \| Subsequent Event
Debt Instrument [Line Items]
Debt Instrument outstanding balance																			$ 153,800,000
Senior Notes 4.75% Due 2027
Debt Instrument [Line Items]
Debt maturity date											Oct. 15, 2027					Oct. 31, 2027
Debt Instrument outstanding balance													$ 250,000,000			$ 250,000,000	250,000,000
Aggregate principal amount											$ 250,000,000.0
Stated interest rate											4.75%	4.625%	4.75%			4.75%
Debt instrument redemption percentage of par											100.00%
Senior Notes 8.25% Due 2026
Debt Instrument [Line Items]
Debt maturity date										Apr. 15, 2026						Apr. 30, 2026
Debt Instrument outstanding balance			$ 675,000,000.0										$ 614,113,000			$ 614,113,000	$ 675,000,000
Aggregate principal amount										$ 614,100,000										$ 675,000,000.0
Stated interest rate			8.25%	8.25%						8.25%			8.25%			8.25%
Senior Notes 8.25% Due 2026 \| Redemption Beginning on April 15, 2024
Debt Instrument [Line Items]
Debt instrument redemption percentage of par																104.125%
Debt instrument redemption beginning period																Apr. 15, 2024
Senior Notes 8.25% Due 2026 \| Redemption Beginning on April 15, 2025
Debt Instrument [Line Items]
Debt instrument redemption percentage of par																100.00%
Debt instrument redemption beginning period																Apr. 15, 2025
Term Loan A
Debt Instrument [Line Items]
Total debt													$ 96,300,000			$ 96,300,000
Original 8.25% Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount				$ 450,000,000.0
Stated interest rate				8.25%													8.25%
Debt instrument price				99.00%
Debt instrument interest rate effective percentage				8.50%
Net proceeds from issuance of debt				$ 435,100,000
5.0% Senior Notes
Debt Instrument [Line Items]
Debt maturity date				Oct. 15, 2022
Aggregate principal amount				$ 250,000,000.0
Stated interest rate				5.00%
Debt instrument redemption amount				$ 15,500,000
4.625% Senior Notes
Debt Instrument [Line Items]
Write-off of loan costs													100,000
Debt Instrument outstanding balance													$ 153,800,000			$ 153,800,000	$ 173,700,000
Stated interest rate													4.625%			4.625%
Debt instrument repurchase amount				149,000,000.0										$ 19,900,000			27,300,000
Aggregate purchase price				151,200,000
4.625% Senior Notes \| Minimum
Debt Instrument [Line Items]
Debt Instrument outstanding balance				201,000,000.0
4.625% Senior Notes \| Maximum
Debt Instrument [Line Items]
Debt Instrument outstanding balance				$ 350,000,000.0
5.0% Senior Notes and 4.625% Senior Notes
Debt Instrument [Line Items]
Expenses associated with debt repayments and refinancing transactions															$ 19,200,000
Additional 8.25% Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount			$ 225,000,000.0
Stated interest rate			8.25%
Debt instrument price			102.25%
Debt instrument interest rate effective percentage			7.65%
Net proceeds from issuance of debt			$ 225,500,000
Previous Bank Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 1,000,000,000.0
Debt maturity period		Apr. 30, 2023
Write-off of loan costs														$ 800,000
Previous Bank Credit Facility \| Minimum
Debt Instrument [Line Items]
Fixed Charge Coverage Ratio		1.75
Previous Bank Credit Facility \| Maximum
Debt Instrument [Line Items]
Leverage Ratio		5.50
Secured leverage ratio		3.25
Previous Bank Credit Facility \| Term Loan A Due in April 2023
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 200,000,000.0
Senior Notes 8.25%
Debt Instrument [Line Items]
Write-off of loan costs																$ 1,200,000
Debt Instrument outstanding balance													$ 614,100,000			$ 614,100,000
Stated interest rate													8.25%			8.25%
Debt instrument repurchase amount													$ 60,900,000			$ 60,900,000
Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, remaining borrowing capacity													233,200,000			233,200,000
Revolving Credit Facility letters of credit outstanding													16,800,000			$ 16,800,000
Percentage of capital stock of foreign subsidiary secured by pledge under Revolving Credit Facilities		65.00%
Percentage of loan to value		50.00%
Revolving Credit Facility \| Maximum
Debt Instrument [Line Items]
Leverage Ratio		4.50
Net unrestricted cash and cash equivalents related to leverage ratio		$ 100,000,000.0
Secured leverage ratio		2.50
Net unrestricted cash and cash equivalents related to secured leverage ratio		$ 100,000,000.0
Consolidated leverage ratio		4.00
Revolving Credit Facility \| Base Rate
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate																2.25%
Revolving Credit Facility \| Base Rate \| Minimum
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate		1.75%
Revolving Credit Facility \| Base Rate \| Maximum
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate		3.50%
Revolving Credit Facility \| Bloomberg Short-Term Bank Yield Index (BSBY)
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate																3.25%
Revolving Credit Facility \| Bloomberg Short-Term Bank Yield Index (BSBY) \| Minimum
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate		2.75%
Revolving Credit Facility \| Bloomberg Short-Term Bank Yield Index (BSBY) \| Maximum
Debt Instrument [Line Items]
Debt instrument, percentage points added to reference rate		4.50%
Revolving Credit Facility \| Credit Agreement
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 250,000,000.0
Revolving Credit Facility \| Previous Bank Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		800,000,000.0
New Revolving Credit Facility
Debt Instrument [Line Items]
Sublimit swing line loans		25,000,000.0
Percentage of commitment fee to unfunded balance																0.45%
Sublimit for issuance of standby letters of credit		$ 100,000,000.0
Revolving Credit Facility letters of credit outstanding													$ 16,800,000			$ 16,800,000	$ 13,900,000

Schedule of Principal Payments (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
2023	$ 165,525
2024	14,722
2025	17,698
2026	688,563
2027	256,855
Thereafter	121,159
Total debt	$ 1,264,522	$ 1,551,932

Deferred Revenue - Additional Information (Detail) $ in Thousands	1 Months Ended			3 Months Ended			12 Months Ended
	Sep. 30, 2020	Oct. 31, 2016	Sep. 30, 2014 Facility	Dec. 31, 2020 USD ($)	Sep. 30, 2020 USD ($)	Dec. 31, 2014 USD ($) Installment	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Deferred Revenue Arrangement [Line Items]
Revenue							$ 1,845,329	$ 1,862,616	$ 1,905,485
South Texas Family Residential Center
Deferred Revenue Arrangement [Line Items]
Management contract, expiration date	2026-09	2021-09
ICE
Deferred Revenue Arrangement [Line Items]
Deferred Revenue - Noncurrent						$ 70,000
Non-cash revenue per quarter				$ 700	$ 3,400
Decrease in non-cash revenue per quarter				$ 2,700
Revenue							156,100	159,700	$ 167,700
Deferred revenue							$ 9,900	$ 12,600
ICE \| Installment Payment
Deferred Revenue Arrangement [Line Items]
Amount to be settled as an installment						$ 35,000
Number of installments \| Installment						2
Installments due						Dec. 31, 2014
Maximum \| South Texas Family Residential Center
Deferred Revenue Arrangement [Line Items]
Number of beds at the facility \| Facility			2,400
Management contract, initial term			4 years
Minimum \| South Texas Family Residential Center
Deferred Revenue Arrangement [Line Items]
Agreement notice period for termination			60 days

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Line Items]
Minimum Distribution Percentage of Taxable Income to Qualify for Real Estate Investment Trust			90.00%
Income tax expense	$ 42,982,000	$ 137,999,000	$ 4,386,000
Effective tax rate	26.00%	160.30%	7.30%
Deferred employer side social security payments due in December 31, 2022			$ 29,600,000
Liabilities for uncertain tax positions	$ 0	$ 0
Excise tax rate	1.00%
Resulting From Revaluation Of Deferred Tax Liabilities
Income Taxes [Line Items]
Income tax expense		$ 114,200,000
Lansing Correctional Facility
Income Taxes [Line Items]
Lease expiration term			20 years
Deferred tax asset revalued upon conversion of TRS to QRS			$ 0
Income tax expense deferred during construction period			$ 3,100,000
Employee Retention Credit
Income Taxes [Line Items]
Federal income tax expense	$ 1,800,000
Offset operating expenses	$ 7,000,000.0

Components of Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Expenses [Line Items]
Current income tax expense (benefit), Federal	$ 25,681	$ 32,137	$ (1,928)
Current income tax expense (benefit), State	5,840	6,592	1,369
Current income tax expense (benefit), Total	31,521	38,729	(559)
Deferred income tax expense (benefit), Federal	11,484	86,703	3,878
Deferred income tax expense (benefit), State	(23)	12,567	1,067
Deferred income tax expense (benefit), Total	11,461	99,270	4,945
Income tax expense	$ 42,982	$ 137,999	$ 4,386

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred Income Tax Assets And Liabilities [Line Items]
Asset reserves and liabilities not yet deductible for tax	$ 29,514	$ 37,612
Depreciation	8,502	8,478
ROU lease assets	33,226	41,440
Losses and tax credit carryforwards	1,807	7,647
Intangible assets	7,836	9,150
Other	9,954	13,715
Total noncurrent deferred tax assets	90,839	118,042
Less valuation allowance	(848)	(6,352)
Total noncurrent deferred tax assets	89,991	111,690
Depreciation	(148,255)	(149,189)
Lease liabilities	(32,663)	(40,900)
Intangible liabilities	(7,557)	(8,532)
Other	(1,134)	(1,226)
Total noncurrent deferred tax liabilities	(189,609)	(199,847)
Net total noncurrent deferred tax (liabilities)	$ (99,618)	$ (88,157)

Reconciliation of Income Tax Provision at Statutory Income Tax Rate and Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation Of Provision Of Income Taxes [Line Items]
Statutory federal rate	21.00%	21.00%	21.00%
Revaluation of deferred tax liabilities		132.70%
Dividends paid deduction			(24.90%)
State taxes, net of federal tax benefit	3.40%	4.80%	1.90%
Permanent differences	1.70%	2.80%	2.20%
Deferred tax expense on Kansas lease structure			5.20%
Tax benefit of equity-based compensation		2.60%	1.10%
Other items, net	(0.10%)	(3.60%)	0.80%
Effective income tax rate, Total	26.00%	160.30%	7.30%

Tax Characterization of Dividends per Share on Common Shares (Detail) - $ / shares

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Dividends Payable [Line Items]

Total Per Share

$ 0

$ 0.44

Dividend Payment 1st

Dividends Payable [Line Items]

Feb. 20, 2020

Apr. 01, 2020

Apr. 15, 2020

^[1]

$ 0.440000

Total Per Share

$ 0.44

[1]	(1) $0.040745 of this amount constitutes a "Qualified Dividend", as defined by the IRS.

Tax Characterization of Dividends per Share on Common Shares (Parenthetical) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividends Payable [Line Items]
DIVIDENDS DECLARED PER SHARE	$ 0	$ 0	$ 0.44
Qualified dividend as defined by the IRS
Dividends Payable [Line Items]
DIVIDENDS DECLARED PER SHARE			$ 0.040745

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions		1 Months Ended	12 Months Ended
	Aug. 02, 2022	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 12, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock Repurchase Program, Authorized Amount						$ 150.0
Number Of Shares Repurchased Under Share Repurchase Program		6,600,000
Cost of Repurchase of Shares Under Share Repurchase Program			$ 74.5
Vesting description			The RSUs awarded to officers and executive officers in 2020, 2021 and 2022 consist of a combination of awards with performance-based conditions and time-based conditions. Unless earlier vested under the terms of the RSU agreements, the RSUs with time-based vesting conditions vest in equal amounts over three years on the later of (i) the anniversary date of the grant or (ii) the delivery of the audited financial statements by the Company's independent registered public accountant for the applicable fiscal year. The RSUs with performance-based vesting conditions are divided into one-third increments, each of which is subject to vesting based upon satisfaction of certain annual performance criteria established at the beginning of the fiscal years ending December 31, 2020, 2021, and 2022 for the 2020 awards, December 31, 2021, 2022, and 2023 for the 2021 awards, and December 31, 2022, 2023, and 2024 for the 2022 awards, and which can be increased up to 150% or decreased to 0% based on performance relative to the annual performance criteria, and further increased or decreased using a modifier of 80% to 120% based on CoreCivic's total shareholder return relative to a peer group. Based on performance achieved for 2022, the RSUs subject to performance-based vesting criteria were decreased by 45.6%; however, the decrease was partially offset by a 120% modifier based on CoreCivic's total shareholder return relative to the peer group. Because the performance criteria for the fiscal years ending December 31, 2023 and 2024 have not yet been established, the values of the third RSU increment of the 2021 awards and of the second and third increments of the 2022 awards for financial reporting purposes will not be determined until such criteria are established.
Common stock, par value		$ 0.01	$ 0.01	$ 0.01
Common stock, shares issued		114,988,000	114,988,000	120,285,000
Preferred stock, shares authorized		50,000,000	50,000,000	50,000,000
Preferred stock, shares par value		$ 0.01	$ 0.01	$ 0.01
2020 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Number of shares authorized for issuance of awards		5,900,000	5,900,000
Number of shares available for issuance		7,300,000	7,300,000
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock Repurchase Program, Authorized Amount	$ 225.0
Share Repurchase Program Additional Amount Authorized To Be Repurchased	$ 75.0
Other Employees
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Vesting period, continuous service requirement			3 years
Restricted stock based awards
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Fair value of restricted common stock units issued by CoreCivic to certain of its employees and non-employee directors			$ 21.5	$ 21.8
Allocated share-based compensation expense			17.6	18.7	$ 17.3
Unrecognized compensation cost		$ 15.2	$ 15.2
Remaining period for recognizing the unrecognized compensation cost, in years			1 year 8 months 12 days
Total fair value of RSUs that vested			$ 18.3	6.4	12.8
Restricted stock based awards \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Increase Decrease in vesting percentage based on performance relative to annual performance criteria			0.00%
Increase Decrease in vesting percentage based on shareholder return relative to peer group			80.00%
Restricted stock based awards \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Increase Decrease in vesting percentage based on performance relative to annual performance criteria			150.00%
Increase Decrease in vesting percentage based on shareholder return relative to peer group			120.00%
Restricted stock based awards \| General and Administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Allocated share-based compensation expense			$ 16.1	17.1	15.6
Restricted stock based awards \| Operating
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Allocated share-based compensation expense			$ 1.5	$ 1.6	$ 1.7
Restricted stock based awards \| Employees And Non Employee Directors
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Restricted common stock units issued by CoreCivic			2,100,000	2,700,000
Restricted stock based awards \| Employees And Non Employee Directors \| General and Administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Restricted common stock units issued by CoreCivic			1,900,000	2,500,000
Restricted stock based awards \| Employee \| Operating
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Restricted common stock units issued by CoreCivic			200,000	200,000
Restricted stock based awards \| Officers And Executive Officers
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Percent of awards eligible to vest				33.33%
Stock options
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Term of options			10 years
Stock options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Vesting period				3 years
Stock options \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Vesting period			4 years
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Increase Decrease in vesting percentage based on performance relative to annual performance criteria			45.60%
Modifier based on shareholder return relative to peer group			120.00%

Summary of Nonvested RSU Transactions (Detail) - Restricted stock based awards shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of RSUs, Nonvested at December 31, 2021 \| shares	3,465
Shares of RSUs, Granted \| shares	2,120
Shares of RSUs, Cancelled \| shares	(144)
Shares of RSUs, Vested \| shares	(1,570)
Shares of RSUs, Nonvested at December 31, 2022 \| shares	3,871
Weighted average grant date fair value, Nonvested at December 31, 2021 \| $ / shares	$ 10.35
Weighted average grant date fair value, Granted \| $ / shares	10.14
Weighted average grant date fair value, Cancelled \| $ / shares	9.67
Weighted average grant date fair value, Vested \| $ / shares	11.04
Weighted average grant date fair value, Nonvested at December 31, 2022 \| $ / shares	$ 9.87

Summary of Stock Option Transactions Relating to Non-Qualified Stock Option Plans (Detail) - Stock options	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Number of Shares
No. of options, Outstanding at December 31, 2021 \| shares	301,000
No. of options, Granted \| shares	0
No. of options, Exercised \| shares	0
No. of options, Cancelled \| shares	(301,000)
No. of options, Outstanding at December 31, 2022 \| shares	0
No. of options, Exercisable at December 31, 2022 \| shares	0
Weighted-Average Exercise Price per Share
Weighted-Average Exercise Price of options, Outstanding at December 31, 2021 \| $ / shares	$ 22.77
Weighted-Average Exercise Price of options, Granted \| $ / shares	0
Weighted-Average Exercise Price of options, Exercised \| $ / shares	0
Weighted-Average Exercise Price of options, Cancelled \| $ / shares	22.77
Weighted-Average Exercise Price of options, Outstanding at December 31, 2022 \| $ / shares	0
Weighted-Average Exercise Price of options, Exercisable at December 31, 2022 \| $ / shares	$ 0
Weighted Average Remaining Contractual Term (in years)
Outstanding at December 31, 2022	0 years
Exercisable at December 31, 2022	0 years
Aggregate Intrinsic Value
Outstanding at December 31, 2022 \| $	$ 0
Exercisable at December 31, 2022 \| $	$ 0

Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income (loss) attributable to common stockholders	$ 122,320	$ (51,896)	$ 54,157
Net income (loss) attributable to common stockholders	122,320	(51,896)	54,157
Net income attributable to non-controlling interest, Diluted	0	0	1,181
Diluted net income (loss) attributable to common stockholders	$ 122,320	$ (51,896)	$ 55,338
Weighted average common shares outstanding, Basic	118,199,000	120,192,000	119,559,000
Weighted average shares and assumed conversions	119,098,000	120,192,000	120,929,000
BASIC EARNINGS (LOSS) PER SHARE	$ 1.03	$ (0.43)	$ 0.45
DILUTED EARNINGS (LOSS) PER SHARE	$ 1.03	$ (0.43)	$ 0.45
Restricted stock based awards
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Effect of dilutive securities	899	0	28
Non-controlling interest - Operating Partnership Units
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Effect of dilutive securities	0	0	1,342,000

Earnings Per Share - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restricted stock based awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from computation of earnings (loss) per share because they were anti-dilutive		0.5
Non-controlling interest - Operating Partnership Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from computation of earnings (loss) per share because they were anti-dilutive		1.0
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from computation of earnings (loss) per share because they were anti-dilutive	0.1	0.3	0.5

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2021 USD ($)	Dec. 31, 2022 USD ($) CompensationPlan	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Loss Contingencies [Line Items]
Payments for shareholder litigation settlement	$ 56,000
Shareholder litigation expense		$ 1,900	$ 54,295	$ 0
Total cash compensation under Deferred Compensation Plans		5.00%	5.00%	5.00%
Percentage of fixed return from Deferred Compensation Plans to participants		5.00%	5.00%	5.00%
Deferred Compensation Plans
Loss Contingencies [Line Items]
Employer discretionary matching contribution equal to employee's contribution		100.00%	100.00%	100.00%
Number of qualified deferred compensation plans \| CompensationPlan		2
Time period when distributions are paid, minimum years subsequent to the date an individual becomes a participant in the Plan		5 years
Distributions to senior executives commencement period, days after participant's separation from service		60 days
Distributions to senior executives commencement period following individual attains age sixty five		15 days
Matching contributions as general and administrative expense associated with the Deferred Compensation Plans		$ 300	$ 200	$ 300
Deferred Compensation Plans assets		16,000	15,500
Deferred Compensation Plans liability		$ 13,800	$ 12,500
Deferred Compensation Plans \| Executive Officer
Loss Contingencies [Line Items]
Contribution as percentage of salary		50.00%
Contribution as percentage of cash bonus		100.00%
Deferred Compensation Plans \| Non Employee Directors
Loss Contingencies [Line Items]
Contribution as percentage of retainer and meeting fees		100.00%
Deferred Compensation Plans \| After two years of service
Loss Contingencies [Line Items]
Vested percentage of employer contributions and investment earnings or losses		20.00%
Deferred Compensation Plans \| After three years of service
Loss Contingencies [Line Items]
Vested percentage of employer contributions and investment earnings or losses		40.00%
Deferred Compensation Plans \| After four years of service
Loss Contingencies [Line Items]
Vested percentage of employer contributions and investment earnings or losses		80.00%
Deferred Compensation Plans \| After five or more years of service
Loss Contingencies [Line Items]
Vested percentage of employer contributions and investment earnings or losses		100.00%
401(k) Savings and Retirement Plan (the "Plan")
Loss Contingencies [Line Items]
Minimum qualified service required to participate in the Savings and Retirement Plan, years		6 months
Eligible employee contribution on eligible compensation		90.00%
Employer discretionary matching contribution equal to employee's contribution		100.00%	100.00%	100.00%
Maximum percentage of employer discretionary matching contribution of employee's eligible compensation		5.00%	5.00%	5.00%
Minimum number of hours of employment in the plan year for discretionary matching contribution		500
Discretionary contributions to the plan		$ 15,300	$ 15,200	$ 15,000
401(k) Savings and Retirement Plan (the "Plan") \| Minimum
Loss Contingencies [Line Items]
Age limit for participating in the Savings and Retirement Plan, years			18 years

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2022 Property Facility Segment
Segment Reporting Information [Line Items]
Number of Operating segments \| Segment	3
Number of properties for lease to third parties and used by government agencies \| Property	8
CoreCivic Safety
Segment Reporting Information [Line Items]
Number of facilities operated by the company	44
Number of facilities owned by the company	40
CoreCivic Community
Segment Reporting Information [Line Items]
Number of centers owned and operated by company	23
CoreCivic Properties
Segment Reporting Information [Line Items]
Number of properties for lease to third parties and used by government agencies \| Property	8

Schedule of Revenue and Net Operating Income for Each of the Three Segments and a Reconciliation to CoreCivic's Operating Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 1,845,329	$ 1,862,616	$ 1,905,485
Operating expenses	1,413,792	1,337,065	1,406,376
General and administrative	(127,700)	(135,770)	(124,338)
Depreciation and amortization	(127,906)	(134,738)	(150,861)
Contingent consideration for acquisition of businesses	0	0	(620)
Shareholder litigation expense	(1,900)	(54,295)	0
Asset impairments	(4,392)	(11,378)	(60,628)
Interest expense, net	(84,974)	(85,542)	(83,299)
Expenses associated with debt repayments and refinancing transactions	(8,077)	(56,279)	(7,141)
Gain (loss) on sale of real estate assets, net	(87,728)	(38,766)	13,023
Other income (expense)	986	(212)	525
Income before income taxes	165,302	86,103	59,724
Operating Segments
Segment Reporting Information [Line Items]
Revenue	1,845,171	1,862,337	1,905,320
Operating expenses	1,413,265	1,336,703	1,405,969
Operating income	431,906	525,634	499,351
Operating Segments \| CoreCivic Safety segment
Segment Reporting Information [Line Items]
Revenue	1,684,035	1,693,968	1,706,232
Operating expenses	1,313,567	1,236,938	1,288,938
Operating income	370,468	457,030	417,294
Operating Segments \| Community
Segment Reporting Information [Line Items]
Revenue	103,263	99,435	105,990
Operating expenses	86,016	81,610	88,903
Operating income	17,247	17,825	17,087
Operating Segments \| CoreCivic Properties
Segment Reporting Information [Line Items]
Revenue	57,873	68,934	93,098
Operating expenses	13,682	18,155	28,128
Operating income	44,191	50,779	64,970
Segment Reconciling Items
Segment Reporting Information [Line Items]
Other operating expense	(527)	(362)	(407)
General and administrative	(127,700)	(135,770)	(124,338)
Depreciation and amortization	(127,906)	(134,738)	(150,861)
Contingent consideration for acquisition of businesses			(620)
Shareholder litigation expense	(1,900)	(54,295)
Asset impairments	(4,392)	(11,378)	(60,628)
Interest expense, net	(84,974)	(85,542)	(83,299)
Expenses associated with debt repayments and refinancing transactions	(8,077)	(56,279)	(7,141)
Gain (loss) on sale of real estate assets, net	87,728	38,766	(13,023)
Other income (expense)	986	(212)	525
Segment Reconciling Items \| Other Revenue
Segment Reporting Information [Line Items]
Revenue	$ 158	$ 279	$ 165

Summary of Capital Expenditures Including Accrued Amounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Total capital expenditures	$ 83,444	$ 81,494	$ 159,489
CoreCivic Safety segment
Segment Reporting Information [Line Items]
Total capital expenditures	70,399	56,978	42,577
Community
Segment Reporting Information [Line Items]
Total capital expenditures	2,362	2,631	2,548
CoreCivic Properties
Segment Reporting Information [Line Items]
Total capital expenditures	3,560	9,081	107,487
Corporate and Other
Segment Reporting Information [Line Items]
Total capital expenditures	$ 7,123	$ 12,804	$ 6,877

Schedule of Total Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total assets	$ 3,244,769	$ 3,498,938
CoreCivic Safety segment
Segment Reporting Information [Line Items]
Total assets	2,433,126	2,532,319
Community
Segment Reporting Information [Line Items]
Total assets	216,303	233,179
CoreCivic Properties
Segment Reporting Information [Line Items]
Total assets	362,908	352,681
Corporate and Other
Segment Reporting Information [Line Items]
Total assets	$ 232,432	$ 380,759

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-Subparagraph (SX 210.13-01(a)(4)(iii))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

+ Details

Subsequent Events - Additional Information (Detail) - USD ($) shares in Millions, $ in Millions	1 Months Ended	12 Months Ended
	Feb. 28, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Vesting description		The RSUs awarded to officers and executive officers in 2020, 2021 and 2022 consist of a combination of awards with performance-based conditions and time-based conditions. Unless earlier vested under the terms of the RSU agreements, the RSUs with time-based vesting conditions vest in equal amounts over three years on the later of (i) the anniversary date of the grant or (ii) the delivery of the audited financial statements by the Company's independent registered public accountant for the applicable fiscal year. The RSUs with performance-based vesting conditions are divided into one-third increments, each of which is subject to vesting based upon satisfaction of certain annual performance criteria established at the beginning of the fiscal years ending December 31, 2020, 2021, and 2022 for the 2020 awards, December 31, 2021, 2022, and 2023 for the 2021 awards, and December 31, 2022, 2023, and 2024 for the 2022 awards, and which can be increased up to 150% or decreased to 0% based on performance relative to the annual performance criteria, and further increased or decreased using a modifier of 80% to 120% based on CoreCivic's total shareholder return relative to a peer group. Based on performance achieved for 2022, the RSUs subject to performance-based vesting criteria were decreased by 45.6%; however, the decrease was partially offset by a 120% modifier based on CoreCivic's total shareholder return relative to the peer group. Because the performance criteria for the fiscal years ending December 31, 2023 and 2024 have not yet been established, the values of the third RSU increment of the 2021 awards and of the second and third increments of the 2022 awards for financial reporting purposes will not be determined until such criteria are established.
Restricted stock based awards
Subsequent Event [Line Items]
Fair value of restricted common stock units issued by CoreCivic to certain of its employees and non-employee directors		$ 21.5	$ 21.8
Restricted stock based awards \| Employees And Non Employee Directors
Subsequent Event [Line Items]
Restricted common stock units issued by CoreCivic		2.1	2.7
Subsequent Event \| Employees, Time-Based
Subsequent Event [Line Items]
Restricted common stock units issued by CoreCivic	1.3
Vesting description	Unless earlier vested under the terms of the RSU agreement, approximately 1.3 million RSUs with time-based vesting conditions vest in equal amounts over three years on the later of (i) the anniversary date of the grant or (ii) the delivery of the audited financial statements by the Company's independent registered public accountant for the applicable fiscal year.
Subsequent Event \| Restricted stock based awards
Subsequent Event [Line Items]
Fair value of restricted common stock units issued by CoreCivic to certain of its employees and non-employee directors	$ 22.0
Subsequent Event \| Restricted stock based awards \| Employees And Non Employee Directors
Subsequent Event [Line Items]
Restricted common stock units issued by CoreCivic	1.9
Subsequent Event \| Restricted stock based awards \| Officers and Executive Officers, Performance-Based
Subsequent Event [Line Items]
Restricted common stock units issued by CoreCivic	0.5
Vesting description	Approximately 0.5 million RSUs with performance-based vesting conditions issued to officers and executive officers are divided into one-third increments, each of which is subject to vesting based upon satisfaction of certain annual performance criteria for the fiscal years ending December 31, 2023, 2024, and 2025, and which can be increased or decreased based on performance relative to the annual performance criteria, and further increased or decreased based on total shareholder return relative to a peer group.
Subsequent Event \| Restricted stock based awards \| Non Employee Directors, Time-Based
Subsequent Event [Line Items]
Restricted common stock units issued by CoreCivic	0.1
Vesting description	Approximately 0.1 million RSUs issued to non-employee directors vest on the first anniversary of the award. Any RSUs that become vested will be settled in shares of CoreCivic's common stock.

Schedule III - Real Estate Assets and Accumulated Depreciation (Parenthetical) (Detail) $ in Billions	12 Months Ended
	Dec. 31, 2022 USD ($)
SEC Schedule III, Real Estate Assets and Accumulated Depreciation [Line Items]
Aggregate cost of properties for federal Income Tax purposes	$ 3.7
Maximum
SEC Schedule III, Real Estate Assets and Accumulated Depreciation [Line Items]
Prison facilities, estimated useful lives of depreciable assets	50 years

Schedule III - Real Estate Assets and Accumulated Depreciation Summary of Transactions (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

SEC Schedule III, Real Estate Assets and Accumulated Depreciation [Line Items]

Investment in Real Estate, balance at beginning of period

$ 3,352,942

$ 3,595,278

$ 3,605,137

Additions through capital expenditures

41,449

27,217

29,142

Acquisitions

82,324

Asset impairments

(4,241)

(3,335)

(10,154)

Disposals/Other

(101,436)

(266,218)

(111,171)

Investment in Real Estate, balance at end of period

3,288,714

^[1]

3,352,942

3,595,278

Accumulated Depreciation, balance at beginning of period

(1,194,051)

(1,128,563)

(1,053,670)

Depreciation

(81,937)

(81,693)

(89,008)

Disposals/Other

31,944

16,205

14,115

Accumulated Depreciation, balance at end of period

$ (1,244,044)

^[2]

$ (1,194,051)

$ (1,128,563)

[1]	The aggregate cost of properties for federal income tax purposes is approximately $3.7 billion at December 31, 2022.
[2]	Depreciation is calculated using estimated useful lives of depreciable assets up to 50 years for prison facilities.