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STUDENT RECEIVABLES (Tables)
 9 Months Ended
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.