Receivables (Tables)

3 Months Ended

Jul. 31, 2013

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

Schedule Of Short-Term Receivables

Short-term receivables consist of the following:

(in 000s)
As of	July 31, 2013			July 31, 2012			April 30, 2013
Loans to franchisees	$	64,041		$	60,459		$	65,413
Receivables for tax preparation and related fees	37,547			35,194			49,356
Canadian CashBack receivables	2,412			6,601			47,658
Emerald Advance lines of credit	22,649			24,215			23,218
Royalties from franchisees	4,070			2,096			10,722
Credit cards	7,309			—			7,733
Other	35,887			31,269			53,134
	173,915			159,834			257,234
Allowance for doubtful accounts	(52,606		)	(43,477		)	(50,399		)
	$	121,309		$	116,357		$	206,835

Schedule Of Loans Receivable

The short-term portion of Emerald Advance lines of credit (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 July 31, 2013:
Short-term	$	22,649	$	64,041	$	2,412	$	7,309
Long-term	6,906		106,119		—		15,446
	$	29,555	$	170,160	$	2,412	$	22,755
As of July 31, 2012:
Short-term	$	24,215	$	60,459	$	6,601	$	—
Long-term	11,689		112,810		—		—
	$	35,904	$	173,269	$	6,601	$	—
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

Schedule Of Receivables Based On Year Of Origination

These amounts as of July 31, 2013, by year of origination, are as follows:

(in 000s)
Credit Quality Indicator – Year of origination:
2013	$	8,657
2012	1,177
2011	2,083
2010 and prior	6,297
Revolving loans	11,341
	$	29,555

Credit Card Receivables by Risk Tier

Credit card receivable balances as of July 31, 2013, by credit tier, are as follows:

(in 000s)
Tier 1	$	5,127
Tier 2	9,532
Tier 3	2,815
Tier 4	5,281
	$	22,755

Credit Card Receivables, Aging Schedule

An aging of our credit card receivable balances as of July 31, 2013 is as follows :

(in 000s)
Current	$	13,740
Less than 30 days past due	1,778
30 - 59 days past due	1,262
60 - 89 days past due	1,312
90 days or more past due	4,663
	$	22,755

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 three months ended July 31, 2013 and 2012 is as follows:

(in 000s)
	EAs		Loans to Franchisees		CashBack			Credit Cards			All Other			Total
Balance as of May 1, 2013	$	7,390	$	—	$	2,769		$	7,304		$	40,240		$	57,703
Provision	—		—		158			2,367			534			3,059
Charge-offs	—		—		(673		)	(2,523		)	(688		)	(3,884		)
Balance as of July 31, 2013	$	7,390	$	—	$	2,254		$	7,148		$	40,086		$	56,878
Balance as of May 1, 2012	$	6,200	$	—	$	2,279		$	—		$	36,110		$	44,589
Provision	—		—		225			—			72			297
Charge-offs	—		—		(972		)	—			(437		)	(1,409		)
Balance as of July 31, 2012	$	6,200	$	—	$	1,532		$	—		$	35,745		$	43,477