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Student Receivables (Tables) | 6 Months Ended
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Jun. 30, 2021
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 under ASU 2016-13 for the quarters and years to date ended June 30, 2021 and 2020 were as follows (dollars in thousands):
|  | For the quarter ended June 30, |  |  | For the year to date ended June 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Balance, beginning of period |  | $ | 43,785 |  |  | $ | 36,095 |  |  | $ | 42,147 |  |  | $ | 31,964 |
Beginning balance related to business acquisition |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,174 |
Provision for credit losses |  |  | 12,448 |  |  |  | 12,325 |  |  |  | 26,172 |  |  |  | 25,187 |
Amounts written-off |  |  | (14,253 | ) |  |  | (10,133 | ) |  |  | (27,320 | ) |  |  | (21,734 | )
Recoveries |  |  | 896 |  |  |  | 757 |  |  |  | 1,877 |  |  |  | 1,453 |
Balance, end of period |  | $ | 42,876 |  |  | $ | 39,044 |  |  | $ | 42,876 |  |  | $ | 39,044 |

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- Definition Tabular disclosure related to changes in short term and long term allowance for credit losses. + References No definition available. + Details
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