Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

6. Valuation and Qualifying Accounts

	Balance at				Balance at
	Beginning of		Charged to	Deductions/	End of
	Period		Expense	Transfers(1)(2)	Period
Allowance for doubtful accounts receivable
Year ended December 31, 2019	$	—	—	—	$	—
Year ended December 31, 2018	$	5,907	8,669	(14,576)	$	—
Year ended December 31, 2017	$	5,918	18,478	(18,489)	$	5,907

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

(2) $6,093 included in the deductions column for the year ended December 31, 2018, represents the allowance that was transferred to GCU with other educational assets and liabilities on July 1, 2018. See Note 2.