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Financing Receivables (Tables)
 12 Months Ended
Dec. 31, 2017
Receivables [Abstract]  
Schedule of financing receivable
The reconciliations of the beginning and ending balances of the Allowance for doubtful accounts were as follows:
For the years ended December 31,
2017
 
2016
 
2015
Balance at beginning of period
$
196,270

 
$
161,658

 
$
170,140

    Additions: charges to bad debt expense
124,308

 
108,019

 
107,162

    Additions: charges to other accounts (a)
—

 
6,908

 
—

    Deductions (b)
(116,326
)
 
(80,315
)
 
(115,644
)
Balance at end of period
$
204,252

 
$
196,270

 
$
161,658


(a) Charges to other accounts includes reclassifications.
(b) Deductions includes accounts receivable written off against the allowance (net of recoveries), reclassifications, and foreign
currency translation. The beginning and ending balances of the Allowance for doubtful accounts include the current
portion, as shown on the face of Consolidated Balance Sheets, in addition to the noncurrent portion that is included in
Notes receivable, net on the Consolidated Balance Sheets.

Laureate’s financing receivables balances were as follows:
 
December 31, 2017
 
December 31, 2016
Financing receivables
$
22,977

 
$
29,776

Allowance for doubtful accounts
(8,411
)
 
(9,175
)
Financing receivables, net of allowances
$
14,566

 
$
20,601
Summary of aging of financing receivables by country
The aging of financing receivables grouped by country portfolio was as follows:
 
Chile
 
Other
 
Total
As of December 31, 2017
 
 
 
 
 
Amounts past due less than one year
$
6,800

 
$
1,300

 
$
8,100

Amounts past due one year or greater
3,551

 
1,335

 
4,886

Total past due (on non-accrual status)
10,351

 
2,635

 
12,986

Not past due
8,494

 
1,497

 
9,991

Total financing receivables
$
18,845

 
$
4,132

 
$
22,977

 
 
 
 
 
 
As of December 31, 2016
 
 
 
 
 
Amounts past due less than one year
$
8,711

 
$
834

 
$
9,545

Amounts past due one year or greater
3,899

 
1,482

 
5,381

Total past due (on non-accrual status)
12,610

 
2,316

 
14,926

Not past due
11,758

 
3,092

 
14,850

Total financing receivables
$
24,368

 
$
5,408

 
$
29,776
Summary of allowance for credit losses on financing receivables
The following is a rollforward of the Allowance for doubtful accounts related to financing receivables for the years ended December 31, 2017, 2016, and 2015, grouped by country portfolio:
 
Chile
 
Other
 
Total
Balance at December 31, 2014
$
(11,063
)
 
$
(4,177
)
 
$
(15,240
)
Charge-offs
3,648

 
232

 
3,880

Recoveries
—

 
4

 
4

Reclassifications
—

 
(16
)
 
(16
)
Provision
(1,105
)
 
(46
)
 
(1,151
)
Currency adjustments
1,280

 
667

 
1,947

Balance at December 31, 2015
$
(7,240
)
 
$
(3,336
)
 
$
(10,576
)
Charge-offs
4,631

 
660

 
5,291

Recoveries
—

 
(175
)
 
(175
)
Reclassifications
—

 
—

 
—

Provision
(3,304
)
 
(60
)
 
(3,364
)
Currency adjustments
(296
)
 
(55
)
 
(351
)
Balance at December 31, 2016
$
(6,209
)
 
$
(2,966
)
 
$
(9,175
)
Charge-offs
1,910

 
589

 
2,499

Recoveries
(24
)
 
(72
)
 
(96
)
Reclassifications
—

 
75

 
75

Provision
(1,309
)
 
91

 
(1,218
)
Currency adjustments
(475
)
 
(21
)
 
(496
)
Balance at December 31, 2017
$
(6,107
)
 
$
(2,304
)
 
$
(8,411
)
Summary of troubled debt restructuring
The number of financing receivable accounts and the pre- and post-modification account balances modified under the terms of a TDR during the years ended December 31, 2017, 2016 and 2015 were as follows:
 
Number of Financing Receivable Accounts
 
Pre-Modification Balance Outstanding
 
Post-Modification Balance Outstanding
2017
446

 
$
2,319

 
$
2,109

2016
676

 
$
3,665

 
$
3,165

2015
1044
 
$
5,251

 
$
4,796


The preceding table represents accounts modified under the terms of a TDR during the year ended December 31, 2017, whereas the following table represents accounts modified as a TDR between January 1, 2016 and December 31, 2017 that subsequently defaulted during the year ended December 31, 2017:
 
Number of Financing Receivable Accounts
 
Balance at Default
Total
200

 
$
890


The following table represents accounts modified as a TDR between January 1, 2015 and December 31, 2016 that subsequently defaulted during the year ended December 31, 2016:
 
Number of Financing Receivable Accounts
 
Balance at Default
Total
360

 
$
1,352


The following table represents accounts modified as a TDR between January 1, 2014 and December 31, 2015 that subsequently defaulted during the year ended December 31, 2015:
 
Number of Financing Receivable Accounts
 
Balance at Default
Total
705

 
$
2,864