Accounts Receivable, Net

6 Months Ended

Feb. 28, 2015

Receivables [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

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

($ in thousands)	February 28, 2015			August 31, 2014
Student accounts receivable	$	274,295		$	255,134
Less allowance for doubtful accounts	(49,891		)	(50,145		)
Net student accounts receivable	224,404			204,989
Other receivables	11,049			20,409
Total accounts receivable, net	$	235,453		$	225,398

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 February 28,						Six Months Ended February 28,
($ in thousands)	2015			2014			2015			2014
Beginning allowance for doubtful accounts	$	52,682		$	55,895		$	50,145		$	59,744
Provision for uncollectible accounts receivable	11,969			11,534			29,367			25,512
Write-offs, net of recoveries	(14,760		)	(14,391		)	(29,621		)	(32,218		)
Ending allowance for doubtful accounts	$	49,891		$	53,038		$	49,891		$	53,038