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STUDENT RECEIVABLES (Tables)
6 Months Ended
Jun. 30, 2014
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 June 30, 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 June 30, 2014

   $ 25,522       $ 6,474       $ (7,226   $ 24,770   
  

 

 

    

 

 

    

 

 

   

 

 

 

For the quarter ended June 30, 2013

   $ 32,898       $ 6,811       $ (7,409   $ 32,300   
  

 

 

    

 

 

    

 

 

   

 

 

 

For the year to date ended June 30, 2014

   $ 27,646       $ 12,263       $ (15,139   $ 24,770   
  

 

 

    

 

 

    

 

 

   

 

 

 

For the year to date ended June 30, 2013

   $ 38,206       $ 12,383       $ (18,289   $ 32,300   
  

 

 

    

 

 

    

 

 

   

 

 

 

 

(1) Charges to expense include an offset for recoveries of amounts previously written off of $2.2 million and $2.1 million for the quarters ended June 30, 2014 and 2013, respectively, and $4.5 million and $4.2 million for the years to date ended June 30, 2014 and 2013, respectively.