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Student Receivables (Tables)
 6 Months Ended
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