XML 24 R12.htm IDEA: XBRL DOCUMENT v3.3.1.900
Accounts Receivable, Net
6 Months Ended
Feb. 29, 2016
Receivables [Abstract]  
Accounts Receivable, Net
Accounts Receivable, Net
Accounts receivable, net consist of the following as of the respective period ends:
($ in thousands)
February 29,
2016
 
August 31,
2015
Student accounts receivable
$
278,804

 
$
234,204

Less allowance for doubtful accounts
(48,125
)
 
(42,259
)
Net student accounts receivable
230,679

 
191,945

Other receivables
7,947

 
6,514

Total accounts receivable, net
$
238,626

 
$
198,459


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
 
Six Months Ended
($ in thousands)
February 29, 2016
 
February 28, 2015
 
February 29, 2016
 
February 28, 2015
Beginning allowance for doubtful accounts
$
48,038

 
$
52,682

 
$
42,259

 
$
50,145

Provision for uncollectible accounts receivable
12,783

 
11,969

 
28,096

 
29,367

Write-offs, net of recoveries
(12,247
)
 
(13,664
)
 
(21,738
)
 
(28,070
)
Currency translation adjustment
(449
)
 
(1,096
)
 
(492
)
 
(1,551
)
Ending allowance for doubtful accounts
$
48,125

 
$
49,891

 
$
48,125

 
$
49,891