Receivables (Tables)

6 Months Ended

Oct. 31, 2011

Receivables [Abstract]

Schedule Of Short-Term Receivables

		(in 000s)
As of		October 31, 2011			April 30, 2011
Loans to franchisees	$	67,594		$	62,181
Receivables for tax preparation and related fees		34,561			38,930
Emerald Advance lines of credit		29,929			31,645
Royalties from franchisees		5,389			11,645
Tax client receivables related to RALs		1,933			2,412
Other		37,068			131,302
		176,474			278,115
Allowance for doubtful accounts		(48,412	)		(47,943	)
	$	128,062		$	230,172

Schedule Of Loans Receivable

	(in 000s)
	Emerald Advance Lines of Credit		Tax Client Receivables - RALs		Loans to Franchisees
As of October 31, 2011:
Short-term	$	29,929	$	1,933	$	67,594
Long-term		17,749		5,260		130,280
	$	47,678	$	7,193	$	197,874
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

	(in 000s)
	Emerald Advance Lines of Credit		Tax Client Receivables - RALs
Credit Quality Indicator – Year of origination:
2011	$	24,829	$	—
2010		4,950		85
2009		4,930		2,122
2008 and prior		2,072		4,986
Revolving loans		10,897		—
	$	47,678	$	7,193

Schedule Of Allowance For Doubtful Accounts

		(in 000s)
As of		October 31, 2011		April 30, 2011
Allowance related to:
Emerald Advance lines of credit	$	5,930	$	4,400
Tax client receivables related to RALs		—		—
Loans to franchisees		—		—
All other receivables		42,482		43,543
	$	48,412	$	47,943

Schedule Of Activity In The Allowance For Doubtful Accounts

	(in 000s)
	Emerald Advance Lines of Credit		Tax Client Receivables - RALs		Loans to Franchisees			All Other			Total
Balance as of April 30, 2011	$	4,400	$	—	$	—		$	43,543		$	47,943
Provision		1,530		—		—			828			2,358
Charge-offs		—		—		—			(1,889	)		(1,889	)
Balance as of October 31, 2011	$	5,930	$	—	$	—		$	42,482		$	48,412
Balance as of April 30, 2010	$	35,239	$	12,191	$	4		$	43,723		$	91,157
Provision		1,120		2		—			984			2,106
Charge-offs		—		—		(4	)		(1,526	)		(1,530	)
Balance as of October 31, 2010	$	36,359	$	12,193	$	—		$	43,181		$	91,733