Student Receivables (Tables)

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Changes in Current and Non-Current Receivables Allowance

We define student receivables as a portfolio segment under ASC Topic 326 – Financial Instruments – Credit Losses. Changes in our current and non-current allowance for credit losses related to our student receivable portfolio in accordance with the guidance under ASU 2016-13 for the years ended December 31, 2023, 2022 and 2021 were as follows (dollars in thousands):

	For the year ended December 31,
	2023			2022			2021
Balance, beginning of period	$	43,141		$	39,255		$	42,147
Provision for credit losses		33,215			41,574			44,349
Amounts written-off		(40,590	)		(40,455	)		(50,514	)
Recoveries		2,016			2,767			3,273
Balance, end of period	$	37,782		$	43,141		$	39,255