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VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
 12 Months Ended
Jun. 30, 2015
Valuation and Qualifying Accounts [Abstract]  
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
For the Years Ended June 30, 2015, 2014 and 2013
 
Description of Allowances and Reserves
 
Balance at
Beginning
of Period
 
Charged to
Costs and
Expenses
 
 
Charged to
Other
Accounts
 
Deductions
 
 
Balance at
End of
Period
 
 
 
(Dollars in thousands)
 
FY2015
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deducted from accounts receivable for refunds
 
$
1,488
 
$
42,316
(c)
 
$
-
 
$
38,038
(b)
 
$
5,766
 
Deducted from accounts receivable for uncollectible accounts
 
 
60,996
 
 
47,587
 
 
 
673
(a)(g)
 
50,050
(b)
 
 
59,206
 
Deducted from long-term notes receivable for uncollectible notes
 
 
4,980
 
 
(19)
 
 
 
(2,562)
(g)
 
31
(b)
 
 
2,368
 
Deducted from contributions to Perkins loan program for uncollectible loans
 
 
2,562
 
 
-
 
 
 
-
 
 
-
 
 
 
2,562
 
Deducted from deferred tax assets for valuation allowances
 
 
9,002
 
 
1,550
 
 
 
-
 
 
-
 
 
 
10,552
 
Restructuring expense reserve
 
 
15,392
 
 
41,950
 
 
 
-
 
 
30,350
(f)
 
 
26,992
 
FY2014
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deducted from accounts receivable for refunds
 
$
1,240
 
$
36,070
(c)
 
$
559
(e)
$
36,381
(b)
 
$
1,488
 
Deducted from accounts receivable for uncollectible accounts (1)
 
 
54,103
 
 
50,600
 
 
 
2,696
(g)(h)
 
46,403
(b)
 
 
60,996
 
Deducted from long-term notes receivable for uncollectible notes (1)
 
 
10,759
 
 
1,781
 
 
 
(7,248)
(g)
 
312
(b)
 
 
4,980
 
Deducted from contributions to Perkins loan program for uncollectible loans
 
 
2,562
 
 
-
 
 
 
-
 
 
-
 
 
 
2,562
 
Deducted from deferred tax assets for valuation allowances
 
 
6,538
 
 
2,464
 
 
 
-
 
 
-
 
 
 
9,002
 
Restructuring expense reserve (1)
 
 
13,168
 
 
30,034
 
 
 
-
 
 
27,810
(f)
 
 
15,392
 
FY2013
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deducted from accounts receivable for refunds
 
$
3,737
 
$
40,201
(c)
 
$
(1,019)
(e)
$
41,679
(b)
 
$
1,240
 
Deducted from accounts receivable for uncollectible accounts
 
 
55,184
 
 
48,947
 
 
 
(521)
(a)
 
49,507
(b)
 
 
54,103
 
Deducted from long-term notes receivable for uncollectible notes
 
 
10,748
 
 
2,506
 
 
 
-
 
 
2,495
(b)
 
 
10,759
 
Deducted from contributions to Perkins loan program for uncollectible loans
 
 
2,562
 
 
-
 
 
 
-
 
 
-
 
 
 
2,562
 
Deducted from deferred tax assets for valuation allowances
 
 
7,043
 
 
-
 
 
 
(505)
(d)
 
-
 
 
 
6,538
 
Restructuring expense reserve
 
 
5,678
 
 
16,462
 
 
 
-
 
 
8,972
(f)
 
 
13,168
 
 
(1)
Fiscal year 2014 amounts for Deducted from accounts receivable for uncollectible accounts Deducted from long-term notes receivable for uncollectible notes and Restructuring expense reserve have been changed from the prior year presentation for correction of errors.
 
(a)
Effects of foreign currency translation charged to Accumulated Other Comprehensive Income.
(b)
Write-offs of uncollectable amounts and cash refunds.
(c)
Amounts recorded as a reduction of revenue, including adjustment for withdrawn students.
(d)
Change in related deferred tax balances.
(e)
Charged to deferred revenue accounts.
(f)
Payments and/or adjustments of liabilities for restructuring reserve.
(g)
Reclassifications between accounts.
(h)
AAI's balance charged to discontinued operations.