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VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Jun. 30, 2016
Valuation and Qualifying Accounts [Abstract] |
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES For the Years Ended June 30, 2016, 2015 and 2014
|  |  |  | Charged |  |  |  |  |  |  |  |
|  | Balance at |  | to Costs |  | Charged |  |  |  |  | Balance |
|  | Beginning |  | and |  | to Other |  |  |  | at End of |
Description of Allowances and Reserves |  | of Period |  | Expenses |  | Accounts |  | Deductions |  | Period |
|  | (in thousands) |
FY2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from accounts receivable for refunds |  | $ | 5,766 |  | $ | 46,525 | (c) | $ | - |  | $ | 50,504 | (b) | $ | 1,787 |
Deducted from accounts receivable for uncollectible accounts |  |  | 59,206 |  |  | 35,496 |  |  | (217) | (a)(f) |  | 31,771 | (b) |  | 62,714 |
Deducted from long-term notes receivable for uncollectible notes |  |  | 2,368 |  |  | (1,217) |  |  | (475) | (f) |  | - |  |  | 676 |
Deducted from contributions to Perkins loan program for uncollectible loans |  |  | 2,562 |  |  | - |  |  | - |  |  | - |  |  | 2,562 |
Deducted from deferred tax assets for valuation allowances |  |  | 10,552 |  |  | - |  |  | - |  |  | 1,928 | (h) |  | 8,624 |
Restructuring expense reserve |  |  | 26,992 |  |  | 67,495 |  |  | - |  |  | 46,264 | (e) |  | 48,223 |
FY2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from accounts receivable for refunds |  | $ | 1,488 |  | $ | 42,316 | (c) | $ | - |  | $ | 38,038 | (b) | $ | 5,766 |
Deducted from accounts receivable for uncollectible accounts |  |  | 60,996 |  |  | 47,587 |  |  | 673 | (a)(f) |  | 50,050 | (b) |  | 59,206 |
Deducted from long-term notes receivable for uncollectible notes |  |  | 4,980 |  |  | (19) |  |  | (2,562) | (f) |  | 31 | (b) |  | 2,368 |
Deducted from contributions to Perkins loan program for uncollectible loans |  |  | 2,562 |  |  | - |  |  | - |  |  | - |  |  | 2,562 |
Deducted from deferred tax assets for valuation allowances |  |  | 9,002 |  |  | 1,550 | (h) |  | - |  |  | - |  |  | 10,552 |
Restructuring expense reserve |  |  | 15,392 |  |  | 41,950 |  |  | - |  |  | 30,350 | (e) |  | 26,992 |
FY2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from accounts receivable for refunds |  | $ | 1,240 |  | $ | 36,070 | (c) | $ | 559 | (d) | $ | 36,381 | (b) | $ | 1,488 |
Deducted from accounts receivable for uncollectible accounts (1) |  |  | 54,103 |  |  | 50,600 |  |  | 2,696 | (f)(g) |  | 46,403 | (b) |  | 60,996 |
Deducted from long-term notes receivable for uncollectible notes (1) |  |  | 10,759 |  |  | 1,781 |  |  | (7,248) | (f) |  | 312 | (b) |  | 4,980 |
Deducted from contributions to Perkins loan program for uncollectible loans |  |  | 2,562 |  |  | - |  |  | - |  |  | - |  |  | 2,562 |
Deducted from deferred tax assets for valuation allowances |  |  | 6,538 |  |  | 2,464 | (h) |  | - |  |  | - |  |  | 9,002 |
Restructuring expense reserve (1) |  |  | 13,168 |  |  | 30,034 |  |  | - |  |  | 27,810 | (e) |  | 15,392 |
| (1) | Fiscal year 2014 amounts for Deducted from accounts receivable for uncollectible accounts, Deducted from long-term notes receivable for uncollectible notes and Restructuring expense reserve have been changed from the fiscal year 2014 10-K presentation for correction of errors.
| (a) | Effects of foreign currency translation charged to Accumulated Other Comprehensive Income (Loss).
| (b) | Write-offs of uncollectable amounts and cash refunds.
| (c) | Amounts recorded as a reduction of revenue, including adjustment for withdrawn students.
| (d) | Charged to deferred revenue accounts.
| (e) | Payments and/or adjustments of liabilities for restructuring reserve.
| (f) | Reclassifications between accounts.
| (g) | AAI's balance charged to discontinued operations.
| (h) | Adjustments to valuation allowance include an increase of $2.9 million and a decrease of $4.9 million in fiscal year 2016, an increase of $1.6 million in fiscal year 2015, and an increase of $2.5 million in fiscal year 2014.

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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