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Receivables, net (Tables)

12 Months Ended

Sep. 30, 2020

Receivables [Abstract]

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.

Summary of the Activity for our Allowance for Uncollectible Accounts

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

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447

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No definition available.

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
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