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Receivables, net | 12 Months Ended
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Sep. 30, 2020
Receivables [Abstract] |
Receivables, net | Receivables, net Receivables, net consist of the following:
|  | September 30,
2020 |  | 2019
Tuition receivables |  | $ | 23,565 |  |  | $ | 11,800 |
Tax receivables(1) |  | 7,145 |  |  | 156 |
Other receivables |  | 6,494 |  |  | 7,078 |
Receivables |  | 37,204 |  |  | 19,034 |
Less: allowance for uncollectible accounts |  | (1,793) |  |  | (1,097) |
Receivables, net |  | $ | 35,411 |  |  | $ | 17,937 |
(1) Primarily related to an income tax receivable recorded as a result of the net operation loss provisions in the CARES Act. See Note 13 “Income Taxes” for further discussion. The allowance for uncollectible accounts is estimated using our historical write-off experience applied to the receivable balances for students who are no longer attending school due to graduation or withdrawal or who are in school and have receivable balances in excess of financial aid available to them. We write off receivable balances against the allowance for uncollectible accounts at the time we transfer the balance to a third party collection agency. The following table summarizes the activity for our allowance for uncollectible accounts for the years ended September 30, 2020, 2019 and 2018:
|  | Year Ended September 30,
|  | 2020 |  | 2019 |  | 2018
Balance at beginning of period |  | $ | 1,097 |  |  | $ | 999 |  |  | $ | 579 |
Additions to bad debt expense |  | 1,767 |  |  | 1,166 |  |  | 1,511 |
Write-offs of uncollectible accounts |  | (1,071) |  |  | (1,068) |  |  | (1,091) |
Balance at end of period |  | $ | 1,793 |  |  | $ | 1,097 |  |  | $ | 999 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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