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STUDENT RECEIVABLES (Tables)
3 Months Ended
Mar. 31, 2014
Receivables [Abstract]  
Changes in Current and Non-Current Receivables Allowance

Changes in our current and non-current receivables allowance for the quarters ended March 31, 2014 and 2013 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 March 31, 2014

   $ 27,953       $ 5,866       $ (8,056   $ 25,763   
  

 

 

    

 

 

    

 

 

   

 

 

 

For the quarter ended March 31, 2013

   $ 39,163       $ 5,751       $ (11,179   $ 33,735   
  

 

 

    

 

 

    

 

 

   

 

 

 

 

 

(1) Charges to expense include an offset for recoveries of amounts previously written off of $2.3 million and $2.1 million for the quarters ended March 31, 2014 and 2013, respectively.