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Business Combinations and Disposals (Tables)
 12 Months Ended
Apr. 30, 2011
Business Combinations and Disposals  
Schedule of Assets Acquired, Liabilities Assumed and Resulting Goodwill
(in 000s)  
 
 
Customer relationships(1)
  $ 6,733  
Non-compete agreements(2)
    2,766  
Attest firm affiliation(3)
    7,629  
Goodwill
    27,289  
Fixed assets
    2,500  
Other assets
    831  
Other liabilities
    (1,640 )
Unfavorable leasehold(2)
    (5,890 )
     
 
Total purchase price
  $  40,218  
     

 
(1)  Estimated life of 12 years.
(2)  Estimated life of 7 years.
(3)  Estimated life of 18 years. Represents the benefits to be received from the Alternative Practice Structure arrangement and affiliation with attest clients.