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Financing Receivables (Tables) | 3 Months Ended
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Mar. 31, 2020
Receivables [Abstract] |
Schedule of financing receivable | Laureate’s financing receivables balances were as follows:
| March 31, 2020 |  | December 31, 2019
Financing receivables | $ | 30,860 |  |  | $ | 28,856 |
Allowance for doubtful accounts | (6,123) |  |  | (5,909) |
Financing receivables, net of allowances | $ | 24,737 |  |  | $ | 22,947 |
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 March 31, 2020 |  |  |  |  |
Amounts past due less than one year | $ | 8,289 |  |  | $ | 343 |  |  | $ | 8,632 |
Amounts past due one year or greater | 2,550 |  |  | 237 |  |  | 2,787 |
Total past due (on non-accrual status) | 10,839 |  |  | 580 |  |  | 11,419 |
Not past due | 17,563 |  |  | 1,878 |  |  | 19,441 |
Total financing receivables | $ | 28,402 |  |  | $ | 2,458 |  |  | $ | 30,860 |
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 |
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 three months ended March 31, 2020 and 2019, grouped by country portfolio:
| Chile |  | Other |  | Total
Balance at December 31, 2019 | $ | (5,654) |  |  | $ | (255) |  |  | $ | (5,909) |
Charge-offs | 583 |  |  | 3 |  |  | 586 |
Recoveries | — |  |  | — |  |  | — |
Reclassifications | — |  |  | — |  |  | — |
Provision | (1,345) |  |  | (79) |  |  | (1,424) |
Currency adjustments | 608 |  |  | 16 |  |  | 624 |
Balance at March 31, 2020 | $ | (5,808) |  |  | $ | (315) |  |  | $ | (6,123) |
Balance at December 31, 2018 | $ | (6,108) |  |  | $ | (287) |  |  | $ | (6,395) |
Charge-offs | 414 |  |  | 76 |  |  | 490 |
Recoveries | — |  |  | — |  |  | — |
Reclassifications | — |  |  | — |  |  | — |
Provision | (361) |  |  | (72) |  |  | (433) |
Currency adjustments | (124) |  |  | (15) |  |  | (139) |
Balance at March 31, 2019 | $ | (6,179) |  |  | $ | (298) |  |  | $ | (6,477) |
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 three months ended March 31, 2020 and 2019 were as follows:
| Number of Financing Receivable Accounts |  | Pre-Modification Balance Outstanding |  | Post-Modification Balance Outstanding
2020 | 166 |  |  | $ | 421 |  |  | $ | 393 |
2019 | 296 |  |  | $ | 898 |  |  | $ | 867 |
The preceding table represents accounts modified under the terms of a TDR during the three months ended March 31, 2020, whereas the following table represents accounts modified as a TDR between January 1, 2019 and March 31, 2020 that subsequently defaulted during the three months ended March 31, 2020:
| Number of Financing Receivable Accounts |  | Balance at Default
Total | 75 |  |  | $ | 147 |
The following table represents accounts modified as a TDR between January 1, 2018 and March 31, 2019 that subsequently defaulted during the three months ended March 31, 2019:
| Number of Financing Receivable Accounts |  | Balance at Default
Total | 155 |  |  | $ | 251 |

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