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Accounts Receivable, Net
 9 Months Ended
May 31, 2013
Receivables [Abstract]  
Accounts Receivable, Net
Accounts Receivable, Net
Accounts receivable, net consist of the following as of May 31, 2013 and August 31, 2012:
($ in thousands)
May 31,
2013
 
August 31,
2012
Student accounts receivable
$
244,541

 
$
287,619

Less allowance for doubtful accounts
(66,727
)
 
(107,230
)
Net student accounts receivable
177,814

 
180,389

Other receivables
20,138

 
17,890

Total accounts receivable, net
$
197,952

 
$
198,279


Student accounts receivable is composed primarily of amounts due related to tuition and educational services. The following summarizes the activity in allowance for doubtful accounts for the three and nine months ended May 31, 2013 and 2012:
 
Three Months Ended
May 31,
 
Nine Months Ended
May 31,
($ in thousands)
2013
 
2012
 
2013
 
2012
Beginning allowance for doubtful accounts
$
84,773

 
$
118,946

 
$
107,230

 
$
128,897

Provision for uncollectible accounts receivable
15,258

 
35,430

 
67,566

 
108,009

Write-offs, net of recoveries
(33,304
)
 
(44,174
)
 
(108,069
)
 
(126,704
)
Ending allowance for doubtful accounts
$
66,727

 
$
110,202

 
$
66,727

 
$
110,202