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Student Receivables (Tables)
 9 Months Ended
Sep. 30, 2020
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 receivables allowance related to our student receivable portfolio in accordance with the guidance effective January 1, 2020 under ASU 2016-13 for the quarters and years to date ended September 30, 2020 and 2019 were as follows (dollars in thousands):

 

 

 

For the Quarter Ended September 30,

 

 

For the Year to Date Ended September 30,

 

 

 

2020

 

 

2019

 

 

2020

 

 

2019

 

Balance, beginning of period

 

$

39,044

 

 

$

30,730

 

 

$

31,964

 

 

$

24,836

 

Beginning balance related to business acquisition

 

 

-

 

 

 

-

 

 

 

2,174

 

 

 

-

 

Provision for credit losses

 

 

11,519

 

 

 

8,888

 

 

 

36,706

 

 

 

32,042

 

Amounts written-off

 

 

(10,479

)

 

 

(11,202

)

 

 

(32,213

)

 

 

(29,888

)

Recoveries

 

 

637

 

 

 

581

 

 

 

2,090

 

 

 

2,007

 

Balance, end of period

 

$

40,721

 

 

$

28,997

 

 

$

40,721

 

 

$

28,997