Receivables (Schedule of Receivables Based on Year of Origination) (Details) (USD $)	Apr. 30, 2011
Emerald Advance Lines of Credit [Member] \| Year of Origination 2011 [Member]
Receivables, Net	$ 28,800,000
Emerald Advance Lines of Credit [Member] \| Year of Origination 2010 [Member]
Receivables, Net	5,236,000
Tax Client Receivables - RALs [Member] \| Year of Origination 2010 [Member]
Receivables, Net	446,000
Emerald Advance Lines of Credit [Member] \| Year of Origination 2009 [Member]
Receivables, Net	4,443,000
Tax Client Receivables - RALs [Member] \| Year of Origination 2009 [Member]
Receivables, Net	2,270,000
Emerald Advance Lines of Credit [Member] \| Year of Origination 2008 and Prior [Member]
Receivables, Net	2,722,000
Tax Client Receivables - RALs [Member] \| Year of Origination 2008 and Prior [Member]
Receivables, Net	5,551,000
Emerald Advance Lines of Credit [Member] \| Revolving Loans [Member]
Receivables, Net	12,063,000
Emerald Advance Lines of Credit [Member]
Receivables, Net	53,264,000
Non accrual status loans	46,800,000
Tax Client Receivables - RALs [Member]
Receivables, Net	$ 8,267,000

- Definition

Reflects the sum of the gross carrying amounts of the various categories of unpaid commercial loans and leases receivable, primarily issued to businesses. Includes: (1) commercial and industrial loans, consisting of general purpose loans to entities involved in producing, transporting, or merchandising products sold in the course of commerce; (2) agricultural loans consisting of borrowings used to finance major equipment and machinery purchases and expenses, livestock or crop production (including fisheries), and to supplement working capital needs of an entity engaged in farming operations; (3) mortgage loans secured by a [legal] security interest in real property [commercial building or business real property]; (4) obligation in the form of [promissory] notes, used for the funding of construction projects; (5) interbank and other loans to financial institutions for the purpose of liquidity management on the part of the borrower; (6) draws against credit facilities provided to companies involved in mortgage banking activities (warehousing); (7) amounts lent to businesses engaged in international activities (trade financing); (8) lease financings; and (9) loans to governmental entities.

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