XML 55 R39.htm IDEA: XBRL DOCUMENT
v3.23.2

Accounts Receivable and Credit Losses (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2023
Receivables [Abstract] |
Schedule of classification of our accounts receivable | The classification of our accounts receivable balances was as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 30, 2023
​ | ​ | ​ | Gross | ​ | ​ | Allowance | ​ | ​ | Net
Trade receivables, current | ​ | $ | 129,318 | ​ | $ | (29,190) | ​ | $ | 100,128
Financing receivables, current | ​ | ​ | 4,757 | ​ | ​ | (2,136) | ​ | ​ | 2,621
Accounts receivable, current | ​ | $ | 134,075 | ​ | $ | (31,326) | ​ | $ | 102,749
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financing receivables, current | ​ | $ | 4,757 | ​ | $ | (2,136) | ​ | $ | 2,621
Financing receivables, noncurrent | ​ | ​ | 36,368 | ​ | ​ | (9,332) | ​ | ​ | 27,036
Total financing receivables | ​ | $ | 41,125 | ​ | $ | (11,468) | ​ | $ | 29,657
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 30, 2022
​ | ​ | ​ | Gross | ​ | ​ | Allowance | ​ | ​ | Net
Trade receivables, current | ​ | $ | 109,882 | ​ | $ | (30,897) | ​ | $ | 78,985
Financing receivables, current | ​ | ​ | 6,116 | ​ | ​ | (3,466) | ​ | ​ | 2,650
Accounts receivable, current | ​ | $ | 115,998 | ​ | $ | (34,363) | ​ | $ | 81,635
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financing receivables, current | ​ | $ | 6,116 | ​ | $ | (3,466) | ​ | $ | 2,650
Financing receivables, noncurrent | ​ | ​ | 36,265 | ​ | ​ | (11,425) | ​ | ​ | 24,840
Total financing receivables | ​ | $ | 42,381 | ​ | $ | (14,891) | ​ | $ | 27,490
Schedule of credit quality analysis of financing receivable | The credit quality analysis of financing receivables as of June 30, 2023 was as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortized Cost Basis by Origination Year | ​ | ​ | ​
​ | ​ | Prior | ​ | 2019 | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | 2023 | ​ | Total
1-30 days past due |  | $ | 186 | ​ | $ | 79 |  | $ | 115 |  | $ | 137 |  | $ | 735 |  | $ | 1,944 |  | $ | 3,196
31-60 days past due | ​ | ​ | 61 | ​ | ​ | 34 | ​ | ​ | — | ​ | ​ | 359 | ​ | ​ | 573 | ​ | ​ | 1,103 | ​ | ​ | 2,130
61-90 days past due | ​ | ​ | 97 | ​ | ​ | 39 | ​ | ​ | 110 | ​ | ​ | 65 | ​ | ​ | 559 | ​ | ​ | 368 | ​ | ​ | 1,238
91-120 days past due | ​ | ​ | 2 | ​ | ​ | 17 | ​ | ​ | 2 | ​ | ​ | 13 | ​ | ​ | 77 | ​ | ​ | 200 | ​ | ​ | 311
121-150 days past due | ​ | ​ | 62 | ​ | ​ | 37 | ​ | ​ | 26 | ​ | ​ | 45 | ​ | ​ | 147 | ​ | ​ | 129 | ​ | ​ | 446
Greater than 150 days past due | ​ | ​ | 2,641 | ​ | ​ | 734 | ​ | ​ | 708 | ​ | ​ | 2,071 | ​ | ​ | 1,457 | ​ | ​ | 381 | ​ | ​ | 7,992
Total past due | ​ | ​ | 3,049 | ​ | ​ | 940 | ​ | ​ | 961 | ​ | ​ | 2,690 | ​ | ​ | 3,548 | ​ | ​ | 4,125 | ​ | ​ | 15,313
Current | ​ | ​ | 6,199 | ​ | ​ | 1,112 | ​ | ​ | 820 | ​ | ​ | 5,350 | ​ | ​ | 2,608 | ​ | ​ | 9,723 | ​ | ​ | 25,812
Financing receivables, gross | ​ | $ | 9,248 | ​ | $ | 2,052 | ​ | $ | 1,781 | ​ | $ | 8,040 | ​ | $ | 6,156 | ​ | $ | 13,848 | ​ | $ | 41,125
The credit quality analysis of financing receivables as of June 30, 2022 was as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortized Cost Basis by Origination Year | ​ | ​ | ​
​ | ​ | Prior | ​ | 2018 | ​ | 2019 | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | Total
1-30 days past due |  | $ | 104 | ​ | $ | 140 |  | $ | 114 |  | $ | 191 |  | $ | 699 |  | $ | 782 |  | $ | 2,030
31-60 days past due | ​ | ​ | 278 | ​ | ​ | 38 | ​ | ​ | 214 | ​ | ​ | 145 | ​ | ​ | 691 | ​ | ​ | 332 | ​ | ​ | 1,698
61-90 days past due | ​ | ​ | 58 | ​ | ​ | 29 | ​ | ​ | 217 | ​ | ​ | 8 | ​ | ​ | 668 | ​ | ​ | 273 | ​ | ​ | 1,253
91-120 days past due | ​ | ​ | 97 | ​ | ​ | 139 | ​ | ​ | 113 | ​ | ​ | 45 | ​ | ​ | 670 | ​ | ​ | 14 | ​ | ​ | 1,078
121-150 days past due | ​ | ​ | 17 | ​ | ​ | 30 | ​ | ​ | 20 | ​ | ​ | 41 | ​ | ​ | 206 | ​ | ​ | 81 | ​ | ​ | 395
Greater than 150 days past due | ​ | ​ | 6,978 | ​ | ​ | 876 | ​ | ​ | 1,077 | ​ | ​ | 683 | ​ | ​ | 1,596 | ​ | ​ | 377 | ​ | ​ | 11,587
Total past due | ​ | ​ | 7,532 | ​ | ​ | 1,252 | ​ | ​ | 1,755 | ​ | ​ | 1,113 | ​ | ​ | 4,530 | ​ | ​ | 1,859 | ​ | ​ | 18,041
Current | ​ | ​ | 4,687 | ​ | ​ | 2,229 | ​ | ​ | 1,483 | ​ | ​ | 1,167 | ​ | ​ | 8,910 | ​ | ​ | 5,864 | ​ | ​ | 24,340
Financing receivables, gross | ​ | $ | 12,219 | ​ | $ | 3,481 | ​ | $ | 3,238 | ​ | $ | 2,280 | ​ | $ | 13,440 | ​ | $ | 7,723 | ​ | $ | 42,381
Rollforward of the allowance for credit losses | The following tables provide a roll-forward of the allowance for credit losses (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended June 30, 2023
​ | ​ | Trade | ​ | Financing | ​ | Total
Beginning balance |  | $ | 30,897 | ​ | $ | 14,891 |  | $ | 45,788
Write-offs | ​ | ​ | (43,273) | ​ | ​ | (7,653) | ​ | ​ | (50,926)
Recoveries | ​ | ​ | 12,207 | ​ | ​ | 590 | ​ | ​ | 12,797
Provision for credit losses | ​ | ​ | 29,359 | ​ | ​ | 3,640 | ​ | ​ | 32,999
Ending balance | ​ | $ | 29,190 | ​ | $ | 11,468 | ​ | $ | 40,658
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended June 30, 2022
​ | ​ | Trade | ​ | Financing | ​ | Total
Beginning balance |  | $ | 11,559 | ​ | $ | 16,832 |  | $ | 28,391
Write-offs | ​ | ​ | (15,980) | ​ | ​ | (5,287) | ​ | ​ | (21,267)
Recoveries | ​ | ​ | 11,488 | ​ | ​ | 35 | ​ | ​ | 11,523
Provision for credit losses | ​ | ​ | 23,830 | ​ | ​ | 3,311 | ​ | ​ | 27,141
Ending balance | ​ | $ | 30,897 | ​ | $ | 14,891 | ​ | $ | 45,788

X
- Definition Tabular disclosure of allowance for credit loss on trade and financing receivable. + References No definition available. + Details
Name: | atge_AllowanceForCreditLossesOnTradeAndFinancingReceivablesTableTextBlock
Namespace Prefix: | atge_
Data Type: | dtr-types: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/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration