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Student Receivables (Tables)
 3 Months Ended
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