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Student Receivables (Tables)
 9 Months Ended
Sep. 30, 2022
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 September 30, 2022 and 2021 were as follows (dollars in thousands):

 

 

 

For the Quarter Ended September 30,

 

 

For the Year to Date Ended September 30,

 

 

 

2022

 

 

2021

 

 

2022

 

 

2021

 

Balance, beginning of period

 

$

43,786

 

 

$

42,876

 

 

$

39,255

 

 

$

42,147

 

Provision for credit losses

 

 

7,905

 

 

 

10,192

 

 

 

32,284

 

 

 

36,364

 

Amounts written-off

 

 

(8,610

)

 

 

(13,802

)

 

 

(30,132

)

 

 

(41,122

)

Recoveries

 

 

608

 

 

 

756

 

 

 

2,282

 

 

 

2,633

 

Balance, end of period

 

$

43,689

 

 

$

40,022

 

 

$

43,689

 

 

$

40,022