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Receivables, net | 12 Months Ended
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Sep. 30, 2024
Receivables [Abstract] |
Receivables, net | Note 6 - 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 |
The allowance for credit losses is estimated using our expected uncollectible loss rate 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 credit losses at the time we transfer the balance to a third-party collection agency. 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 |
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 The entire disclosure for claims held for amounts due to 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 -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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