Accounts Receivable, Net (Tables)

3 Months Ended

Nov. 30, 2011

Accounts Receivable, Net (Tables) [Abstract]

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

Allowance for doubtful accounts

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