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Schedule II-Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2022
Schedule II-Valuation and Qualifying Accounts [Abstract]  
Schedule II-Valuation and Qualifying Accounts
LINCOLN EDUCATIONAL SERVICES CORPORATION

Schedule II—Valuation and Qualifying Accounts

(in thousands)

Description
 
Balance at
Beginning of
Period
   
Charged to
Expense
   
Accounts
Written-off
   
Balance at
End of
Period
 
Allowance accounts for the year ended:
                       
December 31, 2022
 
                   
Student receivable allowance
 
$
31,921
   
$
34,915
   
$
(31,466
)
 
$
35,370
 
December 31, 2021
                               
Student receivable allowance
 
$
28,639
   
$
26,794
   
$
(23,512
)
 
$
31,921