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Receivables, net
 12 Months Ended
Sep. 30, 2024
Receivables [Abstract]  
Receivables, net
Note 6 - Receivables, net
Receivables, net consist of the following:
 September 30,
20242023
Tuition and fees receivables$35,290 $29,616 
Tax receivables2,333 740 
Other receivables3,849 3,858 
Total receivables41,472 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,
202420232022
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 losses7,547 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,
20242023
Long-term receivables$8,461 $5,927 
Less: allowance for credit losses(1,956)(1,445)
Long-term receivables, net$6,505 $4,482