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STUDENT RECEIVABLES (Tables)
12 Months Ended
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.