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VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
 12 Months Ended
Jun. 30, 2017
Valuation and Qualifying Accounts [Abstract]  
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
Years Ended June 30, 2017, 2016 and 2015
 
 
 
 
 
Charged
 
 
 
 
 
 
 
 
 
Balance at
 
to Costs
 
Charged
 
 
 
Balance
 
 
 
Beginning
 
and
 
to Other
 
 
 
at End
 
Description of Allowances and Reserves
 
of Period
 
Expenses
 
Accounts
 
Deductions
 
of Period
 
 
 
(in thousands)
 
FY2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deducted from accounts receivable for refunds
 
$
1,787
 
$
47,219
(c)
$
-
 
$
47,492
(b)
$
1,514
 
Deducted from accounts receivable for uncollectible accounts
 
 
62,714
 
 
40,298
 
 
(240)
(a)
 
59,485
(b)
 
43,287
 
Deducted from long-term notes receivable for uncollectible notes
 
 
676
 
 
(1)
 
 
-
 
 
4
(b)
 
671
 
Deducted from contributions to Perkins loan program for uncollectible loans
 
 
2,562
 
 
-
 
 
-
 
 
-
 
 
2,562
 
Deducted from deferred tax assets for valuation allowances
 
 
8,624
 
 
883
 
 
1,865
 
 
1,916
 
 
9,456
 
Restructuring expense reserve
 
 
48,223
 
 
27,620
 
 
-
 
 
29,728
(d)
 
46,115
 
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)
 
31,771
(b)
 
62,714
 
Deducted from long-term notes receivable for uncollectible notes
 
 
2,368
 
 
(1,217)
 
 
(475)
(e)
 
-
 
 
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
(f)
 
8,624
 
Restructuring expense reserve
 
 
26,992
 
 
67,495
 
 
-
 
 
46,264
(d)
 
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)(e)
 
50,050
(b)
 
59,206
 
Deducted from long-term notes receivable for uncollectible notes
 
 
4,980
 
 
(19)
 
 
(2,562)
(e)
 
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
(f)
 
-
 
 
-
 
 
10,552
 
Restructuring expense reserve
 
 
15,392
 
 
41,950
 
 
-
 
 
30,350
(d)
 
26,992
 
 
(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) Payments and/or adjustments of liabilities for restructuring reserve.
(e) Reclassifications between accounts.
(f) Adjustments to valuation allowance include increase of $2.9 million and a decrease of $4.9 million in fiscal year 2016, and an increase of $1.6 million in fiscal year 2015.