Bridgepoint Education Inc | 2011 | FY | 3

Receivables
Accounts receivable, net, consist of the following (in thousands):
 
As of December 31,
 
2011
 
2010
Accounts receivable
$
97,783

 
$
86,505

Less allowance for doubtful accounts
(35,627
)
 
(28,090
)
Accounts receivable, net
$
62,156

 
$
58,415

Student loans receivable, net, consist of the following (in thousands):
 
As of December 31,
 
2011
 
2010
Student loans receivable
$
11,593

 
$
3,647

Less allowance for doubtful accounts
(2,338
)
 
(904
)
Student loans receivable, net
$
9,255

 
$
2,743

As of December 31, 2011 and 2010, there was an immaterial amount of current student loans receivable included within accounts receivable.
The following table presents the changes in the allowance for doubtful accounts for both accounts receivable and student loans 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, 2011
$
28,090

 
$
57,077

 
$
(49,540
)
 
$
35,627

For the year ended December 31, 2010
16,171

 
38,918

 
(26,999
)
 
28,090

For the year ended December 31, 2009
18,246

 
23,014

 
(25,089
)
 
16,171

 
 
 
 
 
 
 
 
Allowance for doubtful student loans receivable:
 
 
 
 
 
 
 
For the year ended December 31, 2011
$
904

 
$
1,434

 
$
—

 
$
2,338

For the year ended December 31, 2010
191

 
713

 
—

 
904

For the year ended December 31, 2009
—

 
191

 
—

 
191

(1)
Deductions represent accounts written off, net of recoveries.
The Company monitors the credit quality of its student loans receivable using credit scores, aging history and delinquency trending. The loan reserve methodology is reviewed on a quarterly basis. Delinquency is the main factor of determining if a loan is impaired. If a loan were determined to be impaired, interest would no longer accrue. As of as December 31, 2011, no loans have been impaired or placed on non-accrual status.

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