XML 34 R25.htm IDEA: XBRL DOCUMENT v3.8.0.1

FINANCING RECEIVABLES (Tables)

3 Months Ended

Sep. 30, 2017

Receivables [Abstract]

Institutional Loan Balances and Related Allowances for Credit Losses

The following table details the institutional loan balances along with the related allowances for credit losses (in thousands).

		September 30, 2017						June 30, 2017						September 30, 2016
Gross Institutional Loans					$	59,788					$	59,489					$	71,669
Allowance for Credit Losses:
Balance at July 1		$	(12,071)					$	(20,800)					$	(20,800)
Charge-offs and Adjustments			651						17,949						2,513
Recoveries			(44)						(573)						(316)
Additional Provision			(1,499)						(8,647)						(2,854)
Balance at End of Period						(12,963)						(12,071)						(21,457)
Net Institutional Loans					$	46,825					$	47,418					$	50,212

Credit Risk Profiles of Institutional Student Loan Balances

The following tables detail the credit risk profiles of the institutional loan balances based on payment activity and an aging analysis of past due institutional loans (in thousands).

		September 30,			June 30,			September 30,
		2017			2017			2016
Institutional Loans:
Performing		$	48,131		$	48,731		$	51,234
Nonperforming			11,657			10,758			20,435
Total Institutional Loans		$	59,788		$	59,489		$	71,669

Institutional Student Loans Past Due

											Greater
		30-59			60-89			90-119			Than 120									Total
		Days Past			Days Past			Days Past			Days Past			Total						Institutional
		Due			Due			Due			Due			Past Due			Current			Loans
Institutional Loans:
September 30, 2017		$	7,536		$	2,068		$	1,266		$	11,657		$	22,527		$	37,261		$	59,788
June 30, 2017		$	7,538		$	2,234		$	651		$	10,758		$	21,181		$	38,308		$	59,489
September 30, 2016		$	7,892		$	2,680		$	1,782		$	20,435		$	32,789		$	38,880		$	71,669

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration