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Receivables (Schedule of Short-Term Receivables) (Details) (USD $) In Thousands	Apr. 30, 2011	Apr. 30, 2010
Receivables, gross	$ 559,756	$ 630,461
Allowance for doubtful accounts	(67,466)	(112,475)
Receivables, net	492,290	517,986
Emerald Advance Lines of Credit [Member]
Receivables, gross	31,645	57,914
Allowance for doubtful accounts	(4,400)	(35,239)
Business Services Receivables [Member]
Receivables, gross	281,847	326,681
Receivables for Tax Preparation and Related Fees [Member]
Receivables, gross	38,930	45,248
Loans to Franchisees [Member]
Receivables, gross	62,181	55,047
Allowance for doubtful accounts		(4)
Royalties from Franchisees [Member]
Receivables, gross	11,645	3,845
Tax Client Receivables - RALs [Member]
Receivables, gross	2,412	21,646
Allowance for doubtful accounts		(12,191)
Other [Member]
Receivables, gross	$ 131,096	$ 120,080

An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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