Receivables (Tables)

12 Months Ended

Apr. 30, 2012

Receivables [Abstract]

Schedule Of Short-Term Receivables

	(in 000s)
As of April 30,	2012		2011
Loans to franchisees	$	61,252	$	62,181
Receivables for tax preparation and related fees		42,286		38,930
Emerald Advance lines of credit		23,717		31,645
Royalties from franchisees		5,781		11,645
Tax client receivables related to RALs		648		2,412
Other		104,763		131,302
		238,447		278,115
Allowance for doubtful accounts		(44,589)		(47,943)
	$	193,858	$	230,172

Schedule Of Loans Receivable

	(in 000s)
	Emerald Advance Lines of Credit		Tax Client Receivables - RALs		Loans to Franchisees
As of April 30, 2012:
Short-term	$	23,717	$	648	$	61,252
Long-term		13,007		4,624		109,837
	$	36,724	$	5,272	$	171,089
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:
2012	$	8,948	$	—
2011		6,940		—
2010		3,601		—
2009 and prior		5,150		5,272
Revolving loans		12,085		—
	$	36,724	$	5,272

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 May 1, 2009	$	42,875	$	14,136	$	4	$	51,700	$	108,715
Provision		33,919		12,193		—		56,811		102,923
Charge-offs		(41,555)		(14,138)		—		(64,788)		(120,481)
Balance as of April 30, 2010		35,239		12,191		4		43,723		91,157
Provision		91,546		2		—		46,391		137,939
Charge-offs		(122,385)		(12,193)		(4)		(46,571)		(181,153)
Balance as of April 30, 2011		4,400		—		—		43,543		47,943
Provision		28,057		—		—		38,605		66,662
Charge-offs		(26,257)		—		—		(43,759)		(70,016)
Balance as of April 30, 2012	$	6,200	$	—	$	—	$	38,389	$	44,589