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VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Jun. 30, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES Years Ended June 30, 2018, 2017 and 2016
Description of Allowances and Reserves |  | Balance at ‎ Beginning ‎ of Year |  |  | Charged ‎ to Costs ‎ and ‎ Expenses |  |  | Charged ‎ to Other ‎ Accounts |  |  | Deductions |  |  | Balance ‎ at End of ‎ Year |
|  | (in thousands) |
FY2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from accounts receivable for refunds |  | $ | 450 |  |  | $ | 16,882 | (c) |  | $ | - |  |  | $ | 16,945 | (b) |  | $ | 387 |
Deducted from accounts receivable for uncollectible accounts |  |  | 24,570 |  |  |  | 16,925 |  |  |  | (1,283 | ) (a) |  |  | 12,630 | (b) |  |  | 27,582 |
Deducted from long-term notes receivable for uncollectible notes |  |  | 15 |  |  |  | (5 | ) |  |  | - |  |  |  | - |  |  |  | 10 |
Deducted from deferred tax assets for valuation allowances |  |  | 9,456 |  |  |  | 2,266 |  |  |  | (19 | ) |  |  | 207 |  |  |  | 11,496 |
Restructuring expense reserve |  |  | 46,115 |  |  |  | 19,893 |  |  |  | - |  |  |  | 27,081 | (d) |  |  | 38,927 |
FY2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from accounts receivable for refunds |  | $ | 690 |  |  | $ | 15,525 | (c) |  | $ | - |  |  | $ | 15,765 | (b) |  | $ | 450 |
Deducted from accounts receivable for uncollectible accounts |  |  | 25,524 |  |  |  | 19,003 |  |  |  | (240 | )(a) |  |  | 19,717 | (b) |  |  | 24,570 |
Deducted from long-term notes receivable for uncollectible notes |  |  | 16 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | 15 |
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 |  | $ | 412 |  |  | $ | 14,602 | (c) |  | $ | - |  |  | $ | 14,324 | (b) |  | $ | 690 |
Deducted from accounts receivable for uncollectible accounts |  |  | 17,848 |  |  |  | 15,437 |  |  |  | (217 | )(a) |  |  | 7,544 | (b) |  |  | 25,524 |
Deducted from long-term notes receivable for uncollectible notes |  |  | 1,708 |  |  |  | (1,217 | ) |  |  | (475 | )(e) |  |  | - |  |  |  | 16 |
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 |
Prior period amounts in the table have been revised to remove items related to discontinued operations (see "Note 2: Discontinued Operations and Assets Held for Sale"). (a) Effects of foreign currency translation charged to Accumulated Other Comprehensive 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) Reclassification between accounts. (f) Adjustments to valuation allowance include increase of $2.9 million and a decrease of $4.9 million in fiscal year 2016.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -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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