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STUDENT RECEIVABLES (Tables) | 12 Months Ended
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Dec. 31, 2012
Changes in Current and Non-Current Receivables Allowance | Changes in our current and non-current receivables allowance for the years ended December 31, 2012, 2011 and 2010 were as follows:
|  | Balance, Beginning of Period |  |  | Charges to Expense (1) |  |  | Amounts Written-off |  |  | Balance, End of Period |
|  | (Dollars in thousands) |
For the year ended December 31, 2012 |  | $ | 63,962 |  |  | $ | 39,948 |  |  | $ | (56,678 | ) |  | $ | 47,232 |
For the year ended December 31, 2011 |  | $ | 88,961 |  |  | $ | 54,825 |  |  | $ | (79,824 | ) |  | $ | 63,962 |
For the year ended December 31, 2010 (2) |  | $ | 52,385 |  |  | $ | 104,371 |  |  | $ | (67,795 | ) |  | $ | 88,961 |
(1) | Charges to expense include an offset for recoveries of amounts previously written off of $10.1 million, $10.0 million and $9.6 million for the years ended December 31, 2012, 2011 and 2010, respectively.
(2) | In the first and third quarters of 2010, we increased the reserve rates applied to outstanding student receivables balances attributed to our student extended payment plans and our previously terminated recourse loan programs. The increases resulted from lower repayment history experienced on these programs. The bad debt reserve rates are continually reviewed for appropriateness based upon historical repayment data as it becomes available.

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- Definition Changes in short-term and long-term receivables allowance. + References No definition available. + Details
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