Student Receivables (Tables)

3 Months Ended

Mar. 31, 2023

Receivables [Abstract]

Changes in Current and Non-Current Receivables Allowance

We define student receivables as a portfolio segment under ASC Topic 326 – Financial Instruments – Credit Losses. Changes in our current and non-current allowance for credit losses related to our student receivable portfolio in accordance with the guidance under ASU 2016-13 for the quarters ended March 31, 2023 and 2022 were as follows (dollars in thousands):

	For the Quarter Ended March 31,
	2023			2022
Balance, beginning of period	$	43,141		$	39,255
Provision for credit losses		10,757			13,715
Amounts written-off		(10,528	)		(10,264	)
Recoveries		574			951
Balance, end of period	$	43,944		$	43,657