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STUDENT RECEIVABLES (Tables) | 12 Months Ended
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Dec. 31, 2013
Receivables [Abstract] |
Changes in Current and Non-Current Receivables Allowance | Changes in our current and non-current receivables allowance for the years ended December 31, 2013, 2012 and 2011 were as follows (dollars in thousands):
|  | Balance, Beginning of Period |  |  | Charges to Expense (1) |  |  | Amounts Written-off |  |  | Balance, End of Period |
For the year ended December 31, 2013 |  | $ | 39,865 |  |  | $ | 27,641 |  |  | $ | (39,419 | ) |  | $ | 28,087 |
For the year ended December 31, 2012 |  | $ | 56,325 |  |  | $ | 37,949 |  |  | $ | (54,409 | ) |  | $ | 39,865 |
For the year ended December 31, 2011 |  | $ | 83,028 |  |  | $ | 50,699 |  |  | $ | (77,402 | ) |  | $ | 56,325 |
(1) | Charges to expense include an offset for recoveries of amounts previously written off of $7.5 million, $7.8 million and $8.8 million for the years ended December 31, 2013, 2012 and 2011, respectively.

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