| Accounts Receivable |
Accounts receivable, net, consist of the following (in thousands): | | | | | | | | | | As of December 31, | | 2014 | | 2013 | Accounts receivable | $ | 48,841 |
| | $ | 49,854 |
| Less allowance for doubtful accounts | 27,567 |
| | 26,901 |
| Accounts receivable, net | $ | 21,274 |
| | $ | 22,953 |
|
Student loans receivable, net, consist of the following (in thousands): | | | | | | | | | | As of December 31, | Short-term: | 2014 | | 2013 | Student loans receivable (non-tuition related) | $ | 509 |
| | $ | 587 |
| Student loans receivable (tuition related) | 626 |
| | 621 |
| Current student loans receivable | 1,135 |
| | 1,208 |
| Less allowance for doubtful accounts | 132 |
| | 165 |
| Student loans receivable, net | $ | 1,003 |
| | $ | 1,043 |
| | | | | | As of December 31, | Long-term: | 2014 | | 2013 | Student loans receivable (non-tuition related) | $ | 4,805 |
| | $ | 7,347 |
| Student loans receivable (tuition related) | 6,068 |
| | 6,417 |
| Non-current student loans receivable | 10,873 |
| | 13,764 |
| Less allowance for doubtful accounts | 1,363 |
| | 1,979 |
| Student loans receivable, net | $ | 9,510 |
| | $ | 11,785 |
|
|
| Changes in the Allowance for Doubtful Accounts |
The following table presents the changes in the allowance for doubtful accounts for accounts receivable for the periods indicated (in thousands): | | | | | | | | | | | | | | | | | | Beginning Balance | | Charged to Expense | | Deductions(1) | | Ending Balance | Allowance for doubtful accounts receivable: | | | | | | | | For the year ended December 31, 2014 | $ | 26,901 |
| | $ | 27,853 |
| | $ | (27,187 | ) | | $ | 27,567 |
| For the year ended December 31, 2013 | 31,466 |
| | 46,851 |
| | (51,416 | ) | | 26,901 |
| For the year ended December 31, 2012 | 24,688 |
| | 52,794 |
| | (46,016 | ) | | 31,466 |
|
| | (1) | Deductions represent accounts written off, net of recoveries. |
The following table presents the changes in the allowance for doubtful accounts for student loans receivable (tuition related) for the periods indicated (in thousands): | | | | | | | | | | | | | | | | | | Beginning Balance | | Charged to Expense | | Deductions(1) | | Ending Balance | Allowance for doubtful student loans receivable: | | | | | | | | For the year ended December 31, 2014 | $ | 2,144 |
| | $ | 331 |
| | $ | (980 | ) | | $ | 1,495 |
| For the year ended December 31, 2013 | 1,895 |
| | 268 |
| | (19 | ) | | 2,144 |
| For the year ended December 31, 2012 | 2,070 |
| | (27 | ) | | (148 | ) | | 1,895 |
|
| | (1) | Deductions represent accounts written off, net of recoveries. |
|