Accounts Receivable, Net

9 Months Ended

May 31, 2012

Notes to Condensed Consolidated Financial Statements [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable, net consists of the following as of May 31, 2012 and August 31, 2011:

($ in thousands)	May 31, 2012			August 31, 2011
Student accounts receivable	$	282,642		$	324,324
Less allowance for doubtful accounts	(110,202		)	(128,897		)
Net student accounts receivable	172,440			195,427
Other receivables	19,225			20,140
Total accounts receivable, net	$	191,665		$	215,567

Student accounts receivable primarily represents amounts due related to tuition and educational services. The following table summarizes the activity in allowance for doubtful accounts for the three and nine months ended May 31, 2012 and 2011:

	Three Months Ended May 31,						Nine Months Ended May 31,
($ in thousands)	2012			2011			2012			2011
Beginning allowance for doubtful accounts	$	118,946		$	159,882		$	128,897		$	192,857
Provision for uncollectible accounts receivable	35,430			39,217			108,009			141,666
Write-offs, net of recoveries	(44,174		)	(53,172		)	(126,704		)	(188,596		)
Ending allowance for doubtful accounts	$	110,202		$	145,927		$	110,202		$	145,927