Accounts Receivable, Net

3 Months Ended

Nov. 30, 2013

Receivables [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable, net consist of the following as of the respective periods:

($ in thousands)	November 30, 2013			August 31, 2013
Student accounts receivable	$	251,860		$	243,660
Less allowance for doubtful accounts	(55,895		)	(59,744		)
Net student accounts receivable	195,965			183,916
Other receivables	18,260			31,485
Total accounts receivable, net	$	214,225		$	215,401

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 respective periods:

	Three Months Ended November 30,
($ in thousands)	2013			2012
Beginning allowance for doubtful accounts	$	59,744		$	107,230
Provision for uncollectible accounts receivable	13,978			33,406
Write-offs, net of recoveries	(17,827		)	(38,843		)
Ending allowance for doubtful accounts	$	55,895		$	101,793