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Financing Receivables (Tables)
 12 Months Ended
Dec. 31, 2019
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,
2019
 
2018
 
2017
Balance at beginning of period
$
163,670

 
$
178,392

 
$
165,713

    Additions: charges to bad debt expense
94,290

 
102,877

 
109,342

    Additions: charges to other accounts (a)
9,510

 
—

 
—

    Deductions (b)
(73,312
)
 
(117,599
)
 
(96,663
)
Balance at end of period
$
194,158

 
$
163,670

 
$
178,392


(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, 2019
 
December 31, 2018
Financing receivables
$
28,856

 
$
16,531

Allowance for doubtful accounts
(5,909
)
 
(6,395
)
Financing receivables, net of allowances
$
22,947

 
$
10,136
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, 2019
 
 
 
 
 
Amounts past due less than one year
$
10,687

 
$
1,556

 
$
12,243

Amounts past due one year or greater
3,295

 
62

 
3,357

Total past due (on non-accrual status)
13,982

 
1,618

 
15,600

Not past due
12,556

 
700

 
13,256

Total financing receivables
$
26,538

 
$
2,318

 
$
28,856

 
 
 
 
 
 
As of December 31, 2018
 
 
 
 
 
Amounts past due less than one year
$
7,618

 
$
644

 
$
8,262

Amounts past due one year or greater
2,879

 
192

 
3,071

Total past due (on non-accrual status)
10,497

 
836

 
11,333

Not past due
4,980

 
218

 
5,198

Total financing receivables
$
15,477

 
$
1,054

 
$
16,531
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, 2019, 2018, and 2017, grouped by country portfolio:
 
Chile
 
Other
 
Total
Balance at December 31, 2016
$
(6,209
)
 
$
(877
)
 
$
(7,086
)
Charge-offs
1,910

 
328

 
2,238

Recoveries
(24
)
 
—

 
(24
)
Provision
(1,309
)
 
221

 
(1,088
)
Currency adjustments
(475
)
 
(37
)
 
(512
)
Balance at December 31, 2017
$
(6,107
)
 
$
(365
)
 
$
(6,472
)
Charge-offs
1,428

 
54

 
1,482

Recoveries
(675
)
 
—

 
(675
)
Provision
(1,424
)
 
17

 
(1,407
)
Currency adjustments
670

 
7

 
677

Balance at December 31, 2018
$
(6,108
)
 
$
(287
)
 
$
(6,395
)
Charge-offs
1,453

 
499

 
1,952

Recoveries
—

 
—

 
—

Provision
(1,479
)
 
(463
)
 
(1,942
)
Currency adjustments
480

 
(4
)
 
476

Balance at December 31, 2019
$
(5,654
)
 
$
(255
)
 
$
(5,909
)
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, 2019, 2018 and 2017 were as follows:
 
Number of Financing Receivable Accounts
 
Pre-Modification Balance Outstanding
 
Post-Modification Balance Outstanding
2019
386

 
$
1,537

 
$
1,152

2018
469

 
$
1,405

 
$
1,308

2017
446

 
$
2,319

 
$
2,109


The preceding table represents accounts modified under the terms of a TDR during the year ended December 31, 2019, whereas the following table represents accounts modified as a TDR between January 1, 2018 and December 31, 2019 that defaulted during the year ended December 31, 2019:
 
Number of Financing Receivable Accounts
 
Balance at Default
Total
217

 
$
519


The following table represents accounts modified as a TDR between January 1, 2017 and December 31, 2018 that defaulted during the year ended December 31, 2018:
 
Number of Financing Receivable Accounts
 
Balance at Default
Total
143

 
$
487


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

 
$
890