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Financing Receivables (Tables)
 9 Months Ended
Sep. 30, 2017
Receivables [Abstract]  
Schedule of financing receivable
Laureate’s financing receivables balances were as follows:
 
September 30, 2017
 
December 31, 2016
Financing receivables
$
36,501

 
$
29,776

Allowance for doubtful accounts
(8,289
)
 
(9,175
)
Financing receivables, net of allowances
$
28,212

 
$
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 September 30, 2017
 
 
 
 
 
Amounts past due less than one year
$
11,317

 
$
843

 
$
12,160

Amounts past due one year or greater
3,850

 
1,424

 
5,274

Total past due (on non-accrual status)
15,167

 
2,267

 
17,434

Not past due
16,564

 
2,503

 
19,067

Total financing receivables
$
31,731

 
$
4,770

 
$
36,501

 
 
 
 
 
 
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 nine months ended September 30, 2017 and 2016, grouped by country portfolio:
 
Chile
 
Other
 
Total
Balance at December 31, 2016
$
(6,209
)
 
$
(2,966
)
 
$
(9,175
)
Charge-offs
2,798

 
330

 
3,128

Recoveries
—

 
(36
)
 
(36
)
Reclassifications
—

 
69

 
69

Provision
(2,089
)
 
93

 
(1,996
)
Currency adjustments
(360
)
 
81

 
(279
)
Balance at September 30, 2017
$
(5,860
)
 
$
(2,429
)
 
$
(8,289
)
 
 
 
 
 
 
Balance at December 31, 2015
$
(7,240
)
 
$
(3,336
)
 
$
(10,576
)
Charge-offs
3,525

 
104

 
3,629

Recoveries
—

 
(46
)
 
(46
)
Reclassifications
—

 
—

 
—

Provision
(2,152
)
 
181

 
(1,971
)
Currency adjustments
(387
)
 
97

 
(290
)
Balance at September 30, 2016
$
(6,254
)
 
$
(3,000
)
 
$
(9,254
)
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 nine months ended September 30, 2017 and 2016 were as follows:
 
Number of Financing Receivable Accounts
 
Pre-Modification Balance Outstanding
 
Post-Modification Balance Outstanding
2017
355

 
$
1,838

 
$
1,655

2016
559

 
$
8,615

 
$
5,986


The preceding table represents accounts modified under the terms of a TDR during the nine months ended September 30, 2017, whereas the following table represents accounts modified as a TDR between January 1, 2016 and September 30, 2017 that subsequently defaulted during the nine months ended September 30, 2017:
 
Number of Financing Receivable Accounts
 
Balance at Default
Total
156

 
$
721


The following table represents accounts modified as a TDR between January 1, 2015 and September 30, 2016 that subsequently defaulted during the nine months ended September 30, 2016:
 
Number of Financing Receivable Accounts
 
Balance at Default
Total
355

 
$
1,089