Receivables (Tables)

12 Months Ended

Apr. 30, 2013

Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract]

Short-term receivables consist of the following:



(in 000s)
As of April 30,	2013			2012
Loans to franchisees	$	65,413		$	61,252
Receivables for tax preparation and related fees	49,356			42,286
CashBack receivables	47,658			56,846
Emerald Advance lines of credit	23,218			23,717
Royalties from franchisees	10,722			5,781
Credit cards	7,733			—
Other	53,134			48,565
	257,234			238,447
Allowance for doubtful accounts	(50,399		)	(44,589		)
	$	206,835		$	193,858

Schedule Of Loans Receivable

The short-term portion of EAs, loans made to franchisees, CashBack balances and credit card balances 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)
	EAs		Loans to Franchisees		CashBack		Credit Cards
As of April 30, 2013:
Short-term	$	23,218	$	65,413	$	47,658	$	7,733
Long-term	9,819		103,047		—		15,538
	$	33,037	$	168,460	$	47,658	$	23,271
As of April 30, 2012:
Short-term	$	23,717	$	61,252	$	56,846	$	—
Long-term	13,007		109,837		—		—
	$	36,724	$	171,089	$	56,846	$	—

Schedule Of Receivables Based On Year Of Origination

These amounts as of April 30, 2013, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2013	$	11,548
2012	1,480
2011	2,412
2010 and prior	6,434
Revolving loans	11,163
	$	33,037

Credit Card Receivables by Risk Tier

Credit card receivable balances as of April 30, 2013, by credit tier, are as follows:



(in 000s)
Tier 1	$	4,708
Tier 2	9,912
Tier 3	2,895
Tier 4	5,756
	$	23,271

Credit Card Receivables, Aging Schedule

An aging of our credit card receivable balances as of April 30, 2013 is as follows :



(in 000s)
Current	$	14,447
Less than 30 days past due	2,479
30 - 59 days past due	1,716
60 - 89 days past due	1,149
90 days or more past due	3,480
	$	23,271

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for our short-term and long-term receivables for the years ended April 30, 2013, 2012 and 2011 is as follows:



(in 000s)
	EAs			Loans to Franchisees			CashBack			Credit Cards			All Other			Total
Balance as of May 1, 2010	$	35,239		$	4		$	3,850		$	—		$	52,064		$	91,157
Provision	91,546			—			4,853			—			41,540			137,939
Charge-offs	(122,385		)	(4		)	(4,811		)	—			(53,953		)	(181,153		)
Balance as of April 30, 2011	4,400			—			3,892			—			39,651			47,943
Provision	28,057			—			1,631			—			36,974			66,662
Charge-offs	(26,257		)	—			(3,244		)	—			(40,515		)	(70,016		)
Balance as of April 30, 2012	6,200			—			2,279			—			36,110			44,589
Provision	28,430			—			4,647			7,349			35,300			75,726
Charge-offs	(27,240		)	—			(4,157		)	(45		)	(31,170		)	(62,612		)
Balance as of April 30, 2013	$	7,390		$	—		$	2,769		$	7,304		$	40,240		$	57,703