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Accounts Receivable, Net (Tables)
9 Months Ended
May 31, 2013
Receivables [Abstract]  
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

Allowance for doubtful accounts
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