Receivables (Tables)

9 Months Ended

Jan. 31, 2012

Receivables [Abstract]

Schedule Of Short-Term Receivables

			(in 000s)
As of	January 31, 2012	January 31, 2011	April 30, 2011
Emerald Advance lines of credit	$ 443,717	$ 674,317	$ 31,645
Receivables for tax preparation and related fees	333,636	280,364	38,930
Royalties from franchisees	88,597	84,049	11,645
Loans to franchisees	81,415	85,269	62,181
Receivable from M&P	32,342	—	—
RAC fees receivable	28,942	51,704	—
Tax client receivables related to RALs	1,727	4,874	2,412
Other	89,665	95,732	131,302
	1,100,041	1,276,309	278,115
Allowance for doubtful accounts	(64,139 )	(102,837 )	(47,943 )
	$ 1,035,902	$ 1,173,472	$ 230,172

Schedule Of Loans Receivable

			(in 000s)
	Emerald Advance Lines of  Credit	Tax Client Receivables - RALs	Loans to Franchisees
As of January 31, 2012:
Short-term	$ 443,717	$ 1,727	$ 81,415
Long-term	15,001	5,120	134,136
	$ 458,718	$ 6,847	$ 215,551
As of January 31, 2011:
Short-term	$ 674,317	$ 4,874	$ 85,269
Long-term	13,608	5,856	131,340
	$ 687,925	$ 10,730	$ 216,609
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	Tax Client
	Lines of Credit	Receivables - RALs
Credit Quality Indicator – Year of origination:
2012	$ 410,648	$ —
2011	21,913	—
2010	4,848	—
2009	4,866	2,034
2008 and prior	2,045	4,813
Revolving loans	14,398	—
	$ 458,718	$ 6,847

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	$ —	$ —	$ 43,543	$ 47,943
Provision	33,570	—	—	17,062	50,632
Charge-offs	—	—	—	(34,436 )	(34,436 )
Balance as of January 31, 2012	$ 37,970	$ —	$ —	$ 26,169	$ 64,139
Balance as of April 30, 2010	$ 35,239	$ 12,191	$ 4	$ 43,723	$ 91,157
Provision	71,325	2	—	22,961	94,288
Charge-offs	(32,919 )	(12,193 )	(4 )	(37,492 )	(82,608 )
Balance as of January 31, 2011	$ 73,645	$ —	$ —	$ 29,192	$ 102,837