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Valuation and Qualifying Accounts

12 Months Ended

Jun. 30, 2020

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Adtalem Global Education Inc.

Schedule II

Valuation and Qualifying Accounts

Years Ended June 30, 2020, 2019, and 2018

(in thousands)


		Balance at			Charged to			Charged to						Balance at
		Beginning			Costs and			Other						End
Description of Allowances and Reserves		of Year			Expenses			Accounts			Deductions			of Year
Year Ended June 30, 2020
Credit losses deducted from accounts and notes receivable		$	14,532		$	16,152		$	—		$	4,169	(a)	$	26,515
Valuation allowances deducted from deferred tax assets			9,943			71			(77)			—			9,937
Restructuring reserve			25,083			4,955			(25,030)	(f)		3,573	(c)		1,435
Year Ended June 30, 2019
Refund allowance deducted from accounts receivable		$	387		$	—		$	(387)	(d)	$	—		$	—
Credit losses deducted from accounts and notes receivable			18,838			9,817			832	(e)		14,955	(a)		14,532
Valuation allowances deducted from deferred tax assets			11,496			6,767			4			8,324			9,943
Restructuring reserve			38,927			8,870			—			22,714	(c)		25,083
Year Ended June 30, 2018
Refund allowance deducted from accounts receivable		$	450		$	14,007	(b)	$	—		$	14,070	(a)	$	387
Credit losses deducted from accounts and notes receivable			15,806			7,115			—			4,083	(a)		18,838
Valuation allowances deducted from deferred tax assets			9,456			2,266			(19)			207			11,496
Restructuring reserve			46,115			19,893			—			27,081	(c)		38,927

(a)	Write-offs of uncollectable amounts and cash refunds.

(b)	Amounts recorded as a reduction of revenue, including adjustment for withdrawn students.

(c)	Payments and/or adjustments of liabilities for restructuring reserve.

(d)	Reclassification between accounts.

(e)	OnCourse Learning’s acquired balance.

(f)	ASC 842 (leases) reclassification to operating lease liabilities.