Accounts Receivable, Net

12 Months Ended

Aug. 31, 2014

Receivables [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable, net consist of the following as of August 31:

($ in thousands)	2014			2013
Student accounts receivable	$	255,134		$	243,660
Less allowance for doubtful accounts	(50,145		)	(59,744		)
Net student accounts receivable	204,989			183,916
Other receivables	20,409			31,485
Total accounts receivable, net	$	225,398		$	215,401

Student accounts receivable is composed primarily of amounts due related to tuition and educational services. Our student receivables are not collateralized; however, credit risk is reduced as the amount owed by any individual student is small relative to the total student receivables and the customer base is geographically diverse.

The following summarizes the activity in allowance for doubtful accounts for the respective periods:

	Year Ended August 31,
($ in thousands)	2014			2013			2012
Beginning allowance for doubtful accounts	$	59,744		$	107,230		$	128,897
Provision for uncollectible accounts receivable	53,819			83,798			146,742
Write-offs, net of recoveries	(63,418		)	(131,284		)	(168,409		)
Ending allowance for doubtful accounts	$	50,145		$	59,744		$	107,230