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STUDENT RECEIVABLES (Tables) | 9 Months Ended
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Sep. 30, 2013
Receivables [Abstract] |
Changes in Current and Non-Current Receivables Allowance | Changes in our current and non-current receivables allowance for the quarters and years to date ended September 30, 2013 and 2012 were as follows (dollars in thousands):
|  | Balance, Beginning of Period |  |  | Charges to Expense (1) |  |  | Amounts Written-off |  |  | Balance, End of Period |
For the quarter ended September 30, 2013 |  | $ | 33,460 |  |  | $ | 7,884 |  |  | $ | (10,101 | ) |  | $ | 31,243 |
For the quarter ended September 30, 2012 |  | $ | 46,229 |  |  | $ | 10,847 |  |  | $ | (15,180 | ) |  | $ | 41,896 |
For the year to date ended September 30, 2013 |  | $ | 40,154 |  |  | $ | 21,187 |  |  | $ | (30,098 | ) |  | $ | 31,243 |
For the year to date ended September 30, 2012 |  | $ | 57,232 |  |  | $ | 27,240 |  |  | $ | (42,576 | ) |  | $ | 41,896 |
(1) | Charges to expense include an offset for recoveries of amounts previously written off of $1.5 million and $2.0 million for the quarters ended September 30, 2013 and 2012, respectively and $5.8 million and $6.5 million for the years to date ended September 30, 2013 and 2012, respectively.

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