Accounts Receivable, Net

3 Months Ended

Nov. 30, 2012

Receivables [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable, net consist of the following as of November 30, 2012 and August 31, 2012:

($ in thousands)	November 30, 2012			August 31, 2012
Student accounts receivable	$	283,424		$	287,619
Less allowance for doubtful accounts	(101,793		)	(107,230		)
Net student accounts receivable	181,631			180,389
Other receivables	19,825			17,890
Total accounts receivable, net	$	201,456		$	198,279

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, 2012 and 2011:

	Three Months Ended November 30,
($ in thousands)	2012			2011
Beginning allowance for doubtful accounts	$	107,230		$	128,897
Provision for uncollectible accounts receivable	33,406			41,583
Write-offs, net of recoveries	(38,843		)	(47,890		)
Ending allowance for doubtful accounts	$	101,793		$	122,590