Summary of Significant Accounting Policies (Tables)

12 Months Ended

Apr. 30, 2012

Summary of Significant Accounting Policies [Abstract]

Net sales return reserves by balance sheet account

Net sales return reserves amounted to $35.8 million and $48.9 million as of April 30, 2012 and 2011, respectively. The reserves are reflected in the following accounts of the Consolidated Statements of Financial Position - increase (decrease):

	2012	2011
Accounts Receivable	$(48,612)	$(65,664)
Inventory	7,246	9,485
Accounts and Royalties Payable	(5,593)	(7,270)
Decrease in Net Assets	$(35,773)	$(48,909)