Question-and-Answer Session
Operator
Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. (Operator Instructions). And your first question comes from Andrew Fones with UBS.
Andrew Fones - UBS,
Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can tell us this relates at all to the letter that you received, that I guess responded to regarding the revenue recognition practices back in February?
Brian Swartz
Hi Andrew, it's Brian. We don't know if it does. That matter was from the division of corporate finance of the SEC and we addressed their comments to their satisfaction in that letter in response to their questions.
Andrew Fones - UBS,
And is this enquiry from that same division within the SEC?
Brian Swartz
No, that letter came from the division of corporate finance, this is from the Division of Enforcement.
Andrew Fones - UBS,
Okay. And then just in terms of the guidance, I was wondering if you could just kind of elaborate in terms of the double digit top-line growth, the break-out there between expected enrolment growth and pricing things.
Brian Swartz
Andrew, what we can say about that is that in general we've been asked about pricing from an industry's perspective and the power group and versus Phoenix perspective and what we have said is that that's going to depend on what's happening in any given year but that generally speaking we see a price increases in the sort of 3 to 5% range overtime. So you can back into what that means for revenue and enrolment growth.
Andrew Fones - UBS,
Thanks. And then just finally on the Qui Tam settlement, I was wondering, if you can detail roughly how much the legal costs for this settlement. And whether there is any difference old tax payment on those two elements? Thanks.
Brian Swartz
Andrew, with regard to the Qui Tam that amounts includes both expected settlement and legal cost and but we don't have any specific break out to offer at this time
Andrew Fones - UBS,
Okay, thank you.
Brian Swartz
Thank you, Andrew.
Operator
Your next question comes from Suzi Stein with Morgan Stanley.
Suzi Stein - Morgan Stanley
Hi, can you just talk about, have you changed the way you recognized revenues? I mean, are you doing anything different from the industry? Is there anything that you can make us aware of that would help shed some light on this?
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