XML 108 R95.htm IDEA: XBRL DOCUMENT v3.7.0.1
SCHEDULE II (Valuation and Qualifying Accounts and Reserves) (Detail) - USD ($)
$ in Thousands
12 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Jun. 30, 2015
Deductions   $ 4,900  
Allowance for accounts receivable for refunds      
Balance at Beginning of period $ 1,787 5,766 $ 1,488
Charged to Costs and Expenses [1] 47,219 46,525 42,316
Charged to Other Accounts 0 0 0
Deductions [2] 47,492 50,504 38,038
Balance at End of period 1,514 1,787 5,766
Allowance for accounts receivable for uncollectible accounts      
Balance at Beginning of period 62,714 59,206 60,996
Charged to Costs and Expenses 40,298 35,496 47,587
Charged to Other Accounts [3] (240) (217) 673 [4]
Deductions [2] 59,485 31,771 50,050
Balance at End of period 43,287 62,714 59,206
Allowance for long-term notes receivable for uncollectible notes      
Balance at Beginning of period 676 2,368 4,980
Charged to Costs and Expenses (1) (1,217) (19)
Charged to Other Accounts 0 (475) [4] (2,562) [4]
Deductions 4 [2] 0 31 [2]
Balance at End of period 671 676 2,368
Allowance for contributions to Perkins loan program for uncollectible loans      
Balance at Beginning of period 2,562 2,562 2,562
Charged to Costs and Expenses 0 0 0
Charged to Other Accounts 0 0 0
Deductions 0 0 0
Balance at End of period 2,562 2,562 2,562
Deferred tax assets, valuation allowances      
Balance at Beginning of period 8,624 10,552 9,002
Charged to Costs and Expenses 883 0 1,550 [5]
Charged to Other Accounts 1,865 0 0
Deductions 1,916 1,928 [5] 0
Balance at End of period 9,456 8,624 10,552
Restructuring expense reserve      
Balance at Beginning of period 48,223 26,992 15,392
Charged to Costs and Expenses 27,620 67,495 41,950
Charged to Other Accounts 0 0 0
Deductions [6] 29,728 46,264 30,350
Balance at End of period $ 46,115 $ 48,223 $ 26,992
[1] Amounts recorded as a reduction of revenue, including adjustment for withdrawn students.
[2] Write-offs of uncollectable amounts and cash refunds.
[3] Effects of foreign currency translation charged to Accumulated Other Comprehensive Income (Loss).
[4] Reclassifications between accounts.
[5] 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.
[6] Payments and/or adjustments of liabilities for restructuring reserve.