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Student Receivables (Tables)
 6 Months Ended
Jun. 30, 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 and years to date ended June 30, 2020 and 2019 were as follows (dollars in thousands):

 

 

 

For the Quarter Ended June 30,

 

 

For the Year to Date Ended June 30,

 

 

 

2020

 

 

2019

 

 

2020

 

 

2019

 

Balance, beginning of period

 

$

36,095

 

 

$

27,929

 

 

$

31,964

 

 

$

24,836

 

Beginning balance related to business acquisition

 

 

-

 

 

 

-

 

 

 

2,174

 

 

 

-

 

Provision for credit losses

 

 

12,325

 

 

 

11,432

 

 

 

25,187

 

 

 

23,154

 

Amounts written-off

 

 

(10,133

)

 

 

(9,187

)

 

 

(21,734

)

 

 

(18,686

)

Recoveries

 

 

757

 

 

 

556

 

 

 

1,453

 

 

 

1,426

 

Balance, end of period

 

$

39,044

 

 

$

30,730

 

 

$

39,044

 

 

$

30,730