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Student Receivables (Tables)
 12 Months Ended
Dec. 31, 2021
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 years ended December 31, 2021, 2020 and 2019 were as follows (dollars in thousands):

 

 

 

For the year ended December 31,

 

 

 

2021

 

 

2020

 

 

2019

 

Balance, beginning of period

 

$

42,147

 

 

$

31,964

 

 

$

24,836

 

Provision for credit losses

 

 

44,349

 

 

 

47,561

 

 

 

43,470

 

Amounts written-off

 

 

(50,514

)

 

 

(40,053

)

 

 

(38,921

)

Recoveries

 

 

3,273

 

 

 

2,675

 

 

 

2,579

 

Balance, end of period

 

$

39,255

 

 

$

42,147

 

 

$

31,964