Student Receivables (Tables)

3 Months Ended

Mar. 31, 2022

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 quarters ended March 31, 2022 and 2021 were as follows (dollars in thousands):

	For the Quarter Ended March 31,
	2022			2021
Balance, beginning of period	$	39,255		$	42,147
Provision for credit losses		13,715			13,724
Amounts written-off		(10,264	)		(13,067	)
Recoveries		951			981
Balance, end of period	$	43,657		$	43,785