SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts [Abstract]

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

ITT EDUCATIONAL SERVICES, INC.

VALUATION AND QUALIFYING ACCOUNTS

FOR THE THREE YEARS ENDED DECEMBER 31, 2013

(Amounts in thousands)

Description	Balance at Beginning of Period		Charged to Expenses		Write-offs			Balance at End of Period
Allowance for Doubtful Accounts:
Year Ended December 31, 2013	$	15,663	$	67,640	($	74,129	)	$	9,174
Year Ended December 31, 2012	$	9,175	$	56,818	($	50,330	)	$	15,663
Year Ended December 31, 2011	$	7,526	$	35,655	($	34,006	)	$	9,175