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Receivables, net
12 Months Ended
Sep. 30, 2020
Receivables [Abstract]  
Receivables, net Receivables, net
Receivables, net consist of the following:
 September 30,
20202019
Tuition receivables$23,565 $11,800 
Tax receivables(1)
7,145 156 
Other receivables6,494 7,078 
Receivables37,204 19,034 
Less: allowance for uncollectible accounts(1,793)(1,097)
Receivables, net$35,411 $17,937 
(1) Primarily related to an income tax receivable recorded as a result of the net operation loss provisions in the CARES Act. See Note 13 “Income Taxes” for further discussion.
The allowance for uncollectible accounts is estimated using our historical write-off experience applied to the receivable balances for students who are no longer attending school due to graduation or withdrawal or who are in school and have
receivable balances in excess of financial aid available to them. We write off receivable balances against the allowance for uncollectible accounts at the time we transfer the balance to a third party collection agency.
 
The following table summarizes the activity for our allowance for uncollectible accounts for the years ended September 30, 2020, 2019 and 2018:
Year Ended September 30,
202020192018
Balance at beginning of period$1,097 $999 $579 
Additions to bad debt expense1,767 1,166 1,511 
Write-offs of uncollectible accounts(1,071)(1,068)(1,091)
Balance at end of period$1,793 $1,097 $999