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Receivables, net (Tables) | 12 Months Ended
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Sep. 30, 2024
Receivables [Abstract] |
Schedule of Receivables, Net | Receivables, net consist of the following:
|  | September 30,
2024 |  | 2023
Tuition and fees receivables |  | $ | 35,290 |  |  | $ | 29,616 |
Tax receivables |  | 2,333 |  |  | 740 |
Other receivables |  | 3,849 |  |  | 3,858 |
Total receivables |  | 41,472 |  |  | 34,214 |
Less: allowance for credit losses |  | (10,376) |  |  | (9,053) |
Receivables, net |  | $ | 31,096 |  |  | $ | 25,161 |
Schedule of the Activity for our Allowance for Uncollectible Accounts | The following table summarizes the activity for our allowance for credit losses for the years ended September 30, 2024, 2023 and 2022:
|  | Year Ended September 30,
|  | 2024 |  | 2023 |  | 2022
Balance at beginning of period |  | $ | 9,053 |  |  | $ | 5,634 |  |  | $ | 2,787 |
Additions due to opening balance of Concorde acquisition |  | — |  |  | 6,740 |  |  | — |
Additions due to opening balance of MIAT acquisition |  | — |  |  | — |  |  | 1,682 |
Provision for credit losses |  | 7,547 |  |  | 3,319 |  |  | 2,510 |
Write-offs of credit losses, net of recoveries |  | (6,224) |  |  | (6,640) |  |  | (1,345) |
Balance at end of period |  | $ | 10,376 |  |  | $ | 9,053 |  |  | $ | 5,634 |
Schedule of Contract with Customer, Asset and Liability | The following table provides information about receivables and deferred revenue resulting from our enrollment agreements with students:
|  | September 30,
|  | 2024 |  | 2023
Receivables (1) |  | $ | 72,080 |  |  | $ | 59,863 |
Deferred revenue |  | 92,538 |  |  | 85,738 |
(1) Receivables, net of allowances, includes tuition receivables, retail installment contract receivables and notes receivable, both current and long term. The long-term portion of the retail installment contract receivables and related allowance for credit losses is presented in “Other assets” on our consolidated balance sheets and consists of the following:
|  | September 30,
2024 |  | 2023
Long-term receivables |  | $ | 8,461 |  |  | $ | 5,927 |
Less: allowance for credit losses |  | (1,956) |  |  | (1,445) |
Long-term receivables, net |  | $ | 6,505 |  |  | $ | 4,482 |

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- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
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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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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