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Student Receivables (Tables) | 3 Months Ended
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Mar. 31, 2020
Receivables [Abstract] |
Changes in Current and Non-Current Receivables Allowance | We define student receivables as a portfolio segment under ASC Topic 326 – Financial Instruments – Credit Losses. Changes in our current and non-current receivables allowance related to our student receivable portfolio in accordance with the guidance effective January 1, 2020 under ASU 2016-13 for the quarters ended March 31, 2020 and 2019 were as follows (dollars in thousands):
|  | For the Quarter Ended March 31, 2020 |  |  | For the Quarter Ended March 31, 2019 |
Balance, beginning of period |  | $ | 31,964 |  |  | $ | 24,836 |
Beginning balance related to business acquisition |  |  | 2,174 |  |  |  | - |
Provision for credit losses |  |  | 12,862 |  |  |  | 11,722 |
Amounts written-off |  |  | (11,601 | ) |  |  | (9,499 | )
Recoveries |  |  | 696 |  |  |  | 870 |
Balance, end of period |  | $ | 36,095 |  |  | $ | 27,929 |

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