3. Receivables

Short-term receivables of our continuing operations consist of the following:


						(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

The short-term portion of Emerald Advance lines of credit (EAs) and loans made to franchisees is included in receivables, while the long-term portion is included in other assets in the consolidated balance sheets. These amounts are as follows:


				(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

We review the credit quality of our EA receivables based on pools, which are segregated by the year of origination, with older years being deemed more unlikely to be repaid. These amounts as of October 31, 2012, by year of origination, are as follows:


		(in 000s)

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

As of October 31, 2012 and April 30, 2012, $30.3 million and $31.4 million, respectively, of EAs were on non-accrual status and classified as impaired, or more than 60 days past due.

Loans made to franchisees at October 31, 2012 totaled $188.2 million, and consisted of $136.9 million in term loans and $51.3 million in revolving lines of credit made to existing franchisees primarily for the purpose of funding off-season working capital needs. Loans made to franchisees at April 30, 2012 totaled $171.1 million, and consisted of $127.0 million in term loans and $44.1 million in revolving lines of credit. As of October 31, 2012, we had no loans to franchisees that were past due or on non-accrual status.

Activity in the allowance for doubtful accounts for the six months ended October 31, 2012 and 2011 is as follows:


								(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

There were no changes to our methodology related to the calculation of our allowance for doubtful accounts during the six months ended October 31, 2012.