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Allowance for Doubtful Accounts
9 Months Ended
Sep. 30, 2018
Receivables [Abstract]  
Allowance for Doubtful Accounts

6. Allowance for Doubtful Accounts

 

     Balance at
Beginning
of Period
     Charged to
Expense
     Deductions(1)     Transfers(2)     Balance at
End of
Period
 

Nine months ended September 30, 2018(2)

   $ 5,907        8,669        (8,483     (6,093   $ 0  

Nine months ended September 30, 2017

   $ 5,918        13,351        (12,978     —       $ 6,291  

 

(1)

Deductions represent accounts written off, net of recoveries.

(2)

Allowance was transferred to GCU with other educational assets and liabilities on July 1, 2018. See Note 2.