Receivables (Tables)

9 Months Ended

Jan. 31, 2013

Schedule Of Short-Term Receivables

						(in 000s)
As of		January 31, 2013		January 31, 2012		April 30, 2012
Emerald Advance lines of credit	$	462,576	$	443,717	$	23,717
Receivables for tax preparation and related fees		250,566		333,636		42,286
Loans to franchisees		110,560		81,415		61,252
Royalties from franchisees		69,627		88,597		5,781
RAC fees receivable		31,680		28,942		-
Receivable from McGladrey & Pullen LLP		-		32,342		-
Other		68,980		91,392		105,411
		993,989		1,100,041		238,447
Allowance for doubtful accounts		(44,829)		(64,139)		(44,589)
	$	949,160	$	1,035,902	$	193,858

Schedule Of Loans Receivable

						(in 000s)
		Emerald Advance		Loans		Credit
		Lines of Credit		to Franchisees		Card Balances
As of January 31, 2013:
Short-term	$	462,576	$	110,560	$	4,220
Long-term		10,465		127,274		16,045
	$	473,041	$	237,834	$	20,265
As of January 31, 2012:
Short-term	$	443,717	$	81,415	$	-
Long-term		15,001		134,136		-
	$	458,718	$	215,551	$	-
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)
2013	$	435,117
2012		6,936
2011		5,992
2010		3,493
2009 and prior		5,073
Revolving loans		16,430
	$	473,041

Schedule Of Credit Quality Of Credit Card Receivables

						(in 000s)
Credit Quality Indicators		Purchased from SCC	All Other		Total Portfolio
Occupancy status:
Owner occupied	$	154,470	$	102,180	$	256,650
Non-owner occupied		57,780		57,709		115,489
	$	212,250	$	159,889	$	372,139
Documentation level:
Full documentation	$	68,413	$	116,591	$	185,004
Limited documentation		6,889		16,775		23,664
Stated income		118,100		16,385		134,485
No documentation		18,848		10,138		28,986
	$	212,250	$	159,889	$	372,139
Internal risk rating:
High	$	68,645	$	-	$	68,645
Medium		143,605		-		143,605
Low		-		159,889		159,889
	$	212,250	$	159,889	$	372,139

Schedule Of Activity In The Allowance For Doubtful Accounts

								(in 000s)
		Balance as of						Balance as of
		April 30, 2012		Provision		Charge-offs		January 31, 2013
Emerald Advance lines of credit	$	6,200	$	25,519	$	-	$	31,719
Loans to franchisees		-		42		-		42
Credit cards		-		4,255		-		4,255
All other receivables		38,389		10,666		(40,242)		8,813
	$	44,589	$	40,482	$	(40,242)	$	44,829
		Balance as of						Balance as of
		April 30, 2011		Provision		Charge-offs		January 31, 2012
Emerald Advance lines of credit	$	4,400	$	33,570	$	-	$	37,970
Loans to franchisees		-		-		-		-
Credit cards		-		-		-		-
All other receivables		43,543		17,062		(34,436)		26,169
	$	47,943	$	50,632	$	(34,436)	$	64,139

Credit Card Receivables [Member]

Schedule Of Credit Quality Of Credit Card Receivables

		(in 000s)
Tier 1	$	3,779
Tier 2		8,818
Tier 3		2,660
Tier 4		5,008
	$	20,265