Accounts Receivable, Net

3 Months Ended

Nov. 30, 2011

Notes to Condensed Consolidated Financial Statements [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable, net consist of the following as of November 30, 2011 and August 31, 2011:

($ in thousands)	November 30, 2011			August 31, 2011
Student accounts receivable	$	351,388		$	324,324
Less allowance for doubtful accounts	(122,590		)	(128,897		)
Net student accounts receivable	228,798			195,427
Other receivables	22,097			20,140
Total accounts receivable, net	$	250,895		$	215,567

Student accounts receivable is composed primarily of amounts due related to tuition and educational services. The following table summarizes the activity in allowance for doubtful accounts for the three months ended November 30, 2011 and 2010:

	Three Months Ended November 30,
($ in thousands)	2011			2010
Beginning allowance for doubtful accounts	$	128,897		$	192,857
Provision for uncollectible accounts receivable	41,583			56,909
Write-offs, net of recoveries	(47,890		)	(73,430		)
Ending allowance for doubtful accounts	$	122,590		$	176,336