Allowance for Doubtful Accounts (Tables)

9 Months Ended

Sep. 30, 2019

Allowance for Doubtful Accounts

Schedule of Allowance for Doubtful Accounts

	Balance at					Balance at
	Beginning of		Charged to	Deductions/		End of
	Period		Expense	Transfers(1)(2)	Transfers(2)	Period
Allowance for doubtful accounts receivable
Nine months ended September 30, 2019	$	—	—	—	—	$	—
Nine months ended September 30, 2018	$	5,907	8,669	(8,483)	(6,093)	$	—

(1) Deductions represent accounts written off, net of recoveries.

(2) Allowance was transferred to GCU with other educational assets and liabilities on July 1, 2018. See Note 2.