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Student Receivables (Tables) | 9 Months Ended
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Sep. 30, 2024
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, 2024 and 2023 were as follows (dollars in thousands):
|  | For the Quarter Ended September 30, |  |  | For the Year to Date Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Balance, beginning of period |  | $ | 37,271 |  |  | $ | 43,055 |  |  | $ | 37,782 |  |  | $ | 43,141 |
Provision for credit losses |  |  | 8,733 |  |  |  | 7,592 |  |  |  | 21,364 |  |  |  | 26,519 |
Amounts written-off |  |  | (8,032 | ) |  |  | (11,397 | ) |  |  | (22,085 | ) |  |  | (31,533 | )
Recoveries |  |  | 361 |  |  |  | 458 |  |  |  | 1,272 |  |  |  | 1,581 |
Balance, end of period |  | $ | 38,333 |  |  | $ | 39,708 |  |  | $ | 38,333 |  |  | $ | 39,708 |

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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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