Receivables (Tables)

6 Months Ended

Oct. 31, 2012

Receivables [Abstract]

Schedule Of Short-Term Receivables

						(in 000s)
As of		October 31, 2012		October 31, 2011		April 30, 2012
Loans to franchisees	$	69,110	$	67,594	$	61,252
Receivables for tax preparation and related fees		34,083		34,561		42,286
Emerald Advance lines of credit		23,630		29,929		23,717
Royalties from franchisees		8,744		5,389		5,781
Other		31,705		39,001		105,411
		167,272		176,474		238,447
Allowance for doubtful accounts		(42,761)		(48,412)		(44,589)
	$	124,511	$	128,062	$	193,858

Schedule Of Loans Receivable

				(in 000s)
		Emerald Advance		Loans
		Lines of Credit		to Franchisees
As of October 31, 2012:
Short-term	$	23,630	$	69,110
Long-term		10,825		119,102
	$	34,455	$	188,212
As of October 31, 2011:
Short-term	$	29,929	$	67,594
Long-term		17,749		130,280
	$	47,678	$	197,874
As of April 30, 2012:
Short-term	$	23,717	$	61,252
Long-term		13,007		109,837
	$	36,724	$	171,089

Schedule Of Receivables Based On Year Of Origination

		(in 000s)
2012	$	7,187
2011		6,260
2010		3,509
2009 and prior		5,085
Revolving loans		12,414
	$	34,455

Schedule Of Activity In The Allowance For Doubtful Accounts

								(in 000s)
		Emerald Advance		Loans		All
		Lines of Credit		to Franchisees		Other		Total
Balance as of April 30, 2012	$	6,200	$	-	$	38,389	$	44,589
Provision		310		-		840		1,150
Charge-offs		-		-		(2,978)		(2,978)
Balance as of October 31, 2012	$	6,510	$	-	$	36,251	$	42,761
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