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Student Receivables (Tables) | 12 Months Ended
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Dec. 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 allowance for credit losses related to our student receivable portfolio in accordance with the guidance effective January 1, 2020 under ASU 2016-13 for the years ended December 31, 2020, 2019 and 2018 were as follows (dollars in thousands):
|  | For the year ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Balance, beginning of period |  | $ | 31,964 |  |  | $ | 24,836 |  |  | $ | 22,534 |
Beginning balance related to business acquisition |  |  | 2,174 |  |  |  | - |  |  |  | - |
Provision for credit losses |  |  | 47,561 |  |  |  | 43,470 |  |  |  | 32,042 |
Amounts written-off |  |  | (42,227 | ) |  |  | (38,921 | ) |  |  | (35,434 | )
Recoveries |  |  | 2,675 |  |  |  | 2,579 |  |  |  | 5,694 |
Balance, end of period |  | $ | 42,147 |  |  | $ | 31,964 |  |  | $ | 24,836 |

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