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Financing Receivables (Tables) | 12 Months Ended
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Dec. 31, 2019
Receivables [Abstract] |
Schedule of Financing Receivable | The reconciliations of the beginning and ending balances of the Allowance for doubtful accounts were as follows:
For the years ended December 31, | 2019 |  | 2018 |  | 2017
Balance at beginning of period | $ | 163,670 |  |  | $ | 178,392 |  |  | $ | 165,713 |
Additions: charges to bad debt expense | 94,290 |  |  | 102,877 |  |  | 109,342 |
Additions: charges to other accounts (a) | 9,510 |  |  | — |  |  | — |
Deductions (b) | (73,312 | ) |  | (117,599 | ) |  | (96,663 | )
Balance at end of period | $ | 194,158 |  |  | $ | 163,670 |  |  | $ | 178,392 |
(a) Charges to other accounts includes reclassifications. (b) Deductions includes accounts receivable written off against the allowance (net of recoveries), reclassifications, and foreign currency translation. The beginning and ending balances of the Allowance for doubtful accounts include the current portion, as shown on the face of Consolidated Balance Sheets, in addition to the noncurrent portion that is included in Notes receivable, net on the Consolidated Balance Sheets. Laureate’s financing receivables balances were as follows:
| December 31, 2019 |  | December 31, 2018
Financing receivables | $ | 28,856 |  |  | $ | 16,531 |
Allowance for doubtful accounts | (5,909 | ) |  | (6,395 | )
Financing receivables, net of allowances | $ | 22,947 |  |  | $ | 10,136 |
Summary of Aging of Financing Receivables By Country | The aging of financing receivables grouped by country portfolio was as follows:
| Chile |  | Other |  | Total
As of December 31, 2019 |  |  |  |  |
Amounts past due less than one year | $ | 10,687 |  |  | $ | 1,556 |  |  | $ | 12,243 |
Amounts past due one year or greater | 3,295 |  |  | 62 |  |  | 3,357 |
Total past due (on non-accrual status) | 13,982 |  |  | 1,618 |  |  | 15,600 |
Not past due | 12,556 |  |  | 700 |  |  | 13,256 |
Total financing receivables | $ | 26,538 |  |  | $ | 2,318 |  |  | $ | 28,856 |
As of December 31, 2018 |  |  |  |  |
Amounts past due less than one year | $ | 7,618 |  |  | $ | 644 |  |  | $ | 8,262 |
Amounts past due one year or greater | 2,879 |  |  | 192 |  |  | 3,071 |
Total past due (on non-accrual status) | 10,497 |  |  | 836 |  |  | 11,333 |
Not past due | 4,980 |  |  | 218 |  |  | 5,198 |
Total financing receivables | $ | 15,477 |  |  | $ | 1,054 |  |  | $ | 16,531 |
Summary of Allowance For Credit Losses On Financing Receivables | The following is a rollforward of the Allowance for doubtful accounts related to financing receivables for the years ended December 31, 2019, 2018, and 2017, grouped by country portfolio:
| Chile |  | Other |  | Total
Balance at December 31, 2016 | $ | (6,209 | ) |  | $ | (877 | ) |  | $ | (7,086 | )
Charge-offs | 1,910 |  |  | 328 |  |  | 2,238 |
Recoveries | (24 | ) |  | — |  |  | (24 | )
Provision | (1,309 | ) |  | 221 |  |  | (1,088 | )
Currency adjustments | (475 | ) |  | (37 | ) |  | (512 | )
Balance at December 31, 2017 | $ | (6,107 | ) |  | $ | (365 | ) |  | $ | (6,472 | )
Charge-offs | 1,428 |  |  | 54 |  |  | 1,482 |
Recoveries | (675 | ) |  | — |  |  | (675 | )
Provision | (1,424 | ) |  | 17 |  |  | (1,407 | )
Currency adjustments | 670 |  |  | 7 |  |  | 677 |
Balance at December 31, 2018 | $ | (6,108 | ) |  | $ | (287 | ) |  | $ | (6,395 | )
Charge-offs | 1,453 |  |  | 499 |  |  | 1,952 |
Recoveries | — |  |  | — |  |  | — |
Provision | (1,479 | ) |  | (463 | ) |  | (1,942 | )
Currency adjustments | 480 |  |  | (4 | ) |  | 476 |
Balance at December 31, 2019 | $ | (5,654 | ) |  | $ | (255 | ) |  | $ | (5,909 | )
Summary of Troubled Debt Restructuring | The number of financing receivable accounts and the pre- and post-modification account balances modified under the terms of a TDR during the years ended December 31, 2019, 2018 and 2017 were as follows:
| Number of Financing Receivable Accounts |  | Pre-Modification Balance Outstanding |  | Post-Modification Balance Outstanding
2019 | 386 |  |  | $ | 1,537 |  |  | $ | 1,152 |
2018 | 469 |  |  | $ | 1,405 |  |  | $ | 1,308 |
2017 | 446 |  |  | $ | 2,319 |  |  | $ | 2,109 |
The preceding table represents accounts modified under the terms of a TDR during the year ended December 31, 2019, whereas the following table represents accounts modified as a TDR between January 1, 2018 and December 31, 2019 that defaulted during the year ended December 31, 2019:
| Number of Financing Receivable Accounts |  | Balance at Default
Total | 217 |  |  | $ | 519 |
The following table represents accounts modified as a TDR between January 1, 2017 and December 31, 2018 that defaulted during the year ended December 31, 2018:
| Number of Financing Receivable Accounts |  | Balance at Default
Total | 143 |  |  | $ | 487 |
The following table represents accounts modified as a TDR between January 1, 2016 and December 31, 2017 that defaulted during the year ended December 31, 2017:
| Number of Financing Receivable Accounts |  | Balance at Default
Total | 200 |  |  | $ | 890 |

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