Accounts Receivable, Net (Tables)

12 Months Ended

Aug. 31, 2011

Accounts Receivable, Net (Tables) [Abstract]

Accounts receivable, net

Accounts receivable, net consist of the following as of August 31:

($ in thousands)	2011			2010
Student accounts receivable	$	324,324		$	419,714
Less allowance for doubtful accounts	(128,897		)	(192,857		)
Net student accounts receivable	195,427			226,857
Other receivables	20,140			37,520
Total accounts receivable, net	$	215,567		$	264,377

Allowance for doubtful accounts

The following table summarizes the activity in allowance for doubtful accounts for the fiscal years 2011, 2010 and 2009:

	Year Ended August 31,
($ in thousands)	2011			2010			2009
Beginning allowance for doubtful accounts	$	192,857		$	110,420		$	78,362
Provision for uncollectible accounts receivable	181,297			282,628			152,490
Write-offs, net of recoveries	(245,257		)	(200,191		)	(120,432		)
Ending allowance for doubtful accounts	$	128,897		$	192,857		$	110,420