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Accounts Receivable, Net (Tables)
 9 Months Ended
May 31, 2012
Accounts Receivable, Net (Tables) [Abstract]  
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
Allowance for doubtful accounts
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