Receivables (Tables)

3 Months Ended

Jul. 31, 2011

Receivables

Schedule Of Short-Term Receivables

					(in 000s)
As of		July 31, 2011			April 30, 2011
Business Services receivables	$	224,631		$	281,847
Loans to franchisees		62,313			62,181
Receivables for tax preparation and related fees		36,203			38,930
Emerald Advance lines of credit		30,699			31,645
Royalties from franchisees		707			11,645
Tax client receivables related to RALs		1,971			2,412
Other		40,446			131,096
		396,970			559,756
Allowance for doubtful accounts		(67,582	)		(67,466	)
	$	329,388		$	492,290

Schedule Of Loans Receivable

						(in 000s)
		Emerald Advance		Tax Client		Loans
		Lines of Credit		Receivables - RALs		to Franchisees
As of July 31, 2011:
Short-term	$	30,699	$	1,971	$	62,313
Long-term		18,539		5,271		123,962
	$	49,238	$	7,242	$	186,275
As of April 30, 2011:
Short-term	$	31,645	$	2,412	$	62,181
Long-term		21,619		5,855		110,420
	$	53,264	$	8,267	$	172,601

Schedule Of Receivables Based On Year Of Origination

		Emerald Advance		Tax Client
		Lines of Credit		Receivables - RALs
Credit Quality Indicator – Year of origination:
2011	$	25,738	$	-
2010		5,006		86
2009		4,953		2,124
2008 and prior		2,082		5,032
Revolving loans		11,459		-
	$	49,238	$	7,242

Schedule Of Allowance For Doubtful Accounts

				(in 000s)
As of		July 31, 2011		April 30, 2011
Allowance related to:
Emerald Advance lines of credit	$	5,350	$	4,400
Tax client receivables related to RALs		-		-
Loans to franchisees		-		-
All other receivables		62,232		63,066
	$	67,582	$	67,466

Schedule Of Activity In The Allowance For Doubtful Accounts

												(in 000s)
Emerald Advance				Tax Client		Loans			All
	Lines of Credit Receivables - RALs to Franchisees								Other			Total
Balance as of April 30, 2011	$	4,400	$	-	$	-		$	63,066		$	67,466
Provision		950		-		-			1,955			2,905
Recoveries		-		-		-			51			51
Charge-offs		-		-		-			(2,840	)		(2,840	)
Balance as of July 31, 2011	$	5,350	$	-	$	-		$	62,232		$	67,582
Balance as of April 30, 2010	$	35,239	$	12,191	$	4		$	65,041		$	112,475
Provision		710		2		-			1,078			1,790
Recoveries		-		-		-			128			128
Charge-offs		-		-		(4	)		(2,015	)		(2,019	)
Balance as of July 31, 2010	$	35,949	$	12,193	$	-		$	64,232		$	112,374