Student Receivables (Tables)

9 Months Ended

Sep. 30, 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 and years to date ended September 30, 2023 and 2022 were as follows (dollars in thousands):

	For the Quarter Ended September 30,						For the Year to Date Ended September 30,
	2023			2022			2023			2022
Balance, beginning of period	$	43,055		$	43,786		$	43,141		$	39,255
Provision for credit losses		7,592			7,905			26,519			32,284
Amounts written-off		(11,397	)		(8,610	)		(31,533	)		(30,132	)
Recoveries		458			608			1,581			2,282
Balance, end of period	$	39,708		$	43,689		$	39,708		$	43,689