Student Receivables (Tables)

3 Months Ended

Mar. 31, 2024

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, 2024 and 2023 were as follows (dollars in thousands):

	For the Quarter Ended March 31,
	2024			2023
Balance, beginning of period	$	37,782		$	43,141
Provision for credit losses		6,556			10,757
Amounts written-off		(6,232	)		(10,528	)
Recoveries		448			574
Balance, end of period	$	38,554		$	43,944