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Student Receivables (Tables)
 12 Months Ended
Dec. 31, 2020
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 effective January 1, 2020 under ASU 2016-13 for the years ended December 31, 2020, 2019 and 2018 were as follows (dollars in thousands):

 

 

 

For the year ended December 31,

 

 

 

2020

 

 

2019

 

 

2018

 

Balance, beginning of period

 

$

31,964

 

 

$

24,836

 

 

$

22,534

 

Beginning balance related to business acquisition

 

 

2,174

 

 

 

-

 

 

 

-

 

Provision for credit losses

 

 

47,561

 

 

 

43,470

 

 

 

32,042

 

Amounts written-off

 

 

(42,227

)

 

 

(38,921

)

 

 

(35,434

)

Recoveries

 

 

2,675

 

 

 

2,579

 

 

 

5,694

 

Balance, end of period

 

$

42,147

 

 

$

31,964

 

 

$

24,836