XML 39 R26.htm IDEA: XBRL DOCUMENT v3.25.4
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2025
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, 2025
                    
Student receivable allowance
  $65,572   $58,085   $(53,311)   $70,346 
December 31, 2024
                    
Student receivable allowance
  $53,811   $56,578   $(44,817)   $65,572 
December 31, 2023
                    
Student receivable allowance
  $35,370   $41,637   $(23,196)   $53,811