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Accounts Receivable, Net
9 Months Ended
May 31, 2016
Receivables [Abstract]  
Accounts Receivable, Net
Accounts Receivable, Net
Accounts receivable, net consist of the following as of the respective period ends:
($ in thousands)
May 31,
2016
 
August 31,
2015
Student accounts receivable
$
225,379

 
$
234,204

Less allowance for doubtful accounts
(44,871
)
 
(42,259
)
Net student accounts receivable
180,508

 
191,945

Other receivables
12,969

 
6,514

Total accounts receivable, net
$
193,477

 
$
198,459


Student accounts receivable is composed primarily of amounts due related to tuition and educational services. The following summarizes the activity in allowance for doubtful accounts for the respective periods:
 
Three Months Ended
May 31,
 
Nine Months Ended
May 31,
($ in thousands)
2016
 
2015
 
2016
 
2015
Beginning allowance for doubtful accounts
$
48,125

 
$
49,891

 
$
42,259

 
$
50,145

Provision for uncollectible accounts receivable
15,716

 
13,005

 
43,812

 
42,372

Write-offs, net of recoveries
(19,638
)
 
(15,791
)
 
(41,376
)
 
(43,861
)
Currency translation adjustment
668

 
(214
)
 
176

 
(1,765
)
Ending allowance for doubtful accounts
$
44,871

 
$
46,891

 
$
44,871

 
$
46,891