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VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
 12 Months Ended
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.