Short-term receivables consist of the following:



(in 000s)
As of	October 31, 2013			October 31, 2012			April 30, 2013
Loans to franchisees	$	70,390		$	69,110		$	65,413
Receivables for tax preparation and related fees	35,927			34,083			49,356
Canadian CashBack receivables	2,036			3,863			47,658
Emerald Advance lines of credit	21,692			23,630			23,218
Royalties from franchisees	10,732			8,744			10,722
Credit cards	6,115			—			7,733
Other	37,778			27,842			53,134
	184,670			167,272			257,234
Allowance for doubtful accounts	(52,969		)	(42,761		)	(50,399		)
	$	131,701		$	124,511		$	206,835

The short-term portions of Emerald Advance lines of credit (EAs), loans made to franchisees, CashBack balances and credit card balances are included in receivables, while the long-term portions are 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 October 31, 2013:
Short-term	$	21,692	$	70,390	$	2,036	$	6,115
Long-term	6,161		108,874		—		13,603
	$	27,853	$	179,264	$	2,036	$	19,718
As of October 31, 2012:
Short-term	$	23,630	$	69,110	$	3,863	$	—
Long-term	10,825		119,102		—		—
	$	34,455	$	188,212	$	3,863	$	—
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

EAs – We review the credit quality of our EA receivables based on pools, which are segmented by the year of origination, with older years being deemed more unlikely to be repaid. Amounts as of October 31, 2013, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2013	$	7,817
2012	1,069
2011	1,987
2010 and prior	6,238
Revolving loans	10,742
	$	27,853

As of October 31, 2013 and 2012 and April 30, 2013, $26.2 million, $30.3 million and $30.0 million of EAs were on non-accrual status and classified as impaired, or more than 60 days past due, respectively.

Loans to Franchisees – Loans made to franchisees as of October 31, 2013 and 2012 and April 30, 2013, consisted of $126.3 million, $136.9 million and $121.2 million, respectively, in term loans made primarily to finance the purchase of franchises and $53.0 million, $51.3 million and $47.3 million, respectively, in revolving lines of credit primarily for the purpose of funding off-season working capital needs.

As of October 31, 2013 and 2012 and April 30, 2013, loans with a principal amount of $0.1 million, $0.0 million and $0.1 million, respectively, were more than 30 days past due, however we had no loans to franchisees on non-accrual status.

Canadian CashBack Program – During the tax season our Canadian operations advance refunds due to certain clients from the Canada Revenue Agency for a fee (the CashBack program). Refunds advanced under the CashBack program are not subject to credit approval, therefore the primary indicator of credit quality is the age of the receivable amount. CashBack amounts are generally received within 60 days of filing the client's return. In September of each fiscal year, any balances more than 90 days old are charged-off against the related allowance. As of October 31, 2013 and 2012 and April 30, 2013, $0.1 million, $0.4 million and $1.8 million of CashBack balances were more than 60 days old, respectively.

Credit Cards – We utilize a four-tier underwriting approach at origination. Each of the four tiers, with Tier 4 representing the most risk, is comprised of a combination of FICO scores ranging from 521 to 680, generic and custom credit bureau based risk scores and client attributes. The criteria in the tiers are not subsequently updated. The population also includes certain clients which are “unscorable.” Although we utilize the borrower's credit score for underwriting, we do not consider the credit score to be a primary measure of credit quality, since it tends to be a lagging indicator. Credit card receivable balances as of October 31, 2013, by credit tier, are as follows:



(in 000s)
Tier 1	$	4,880
Tier 2	8,078
Tier 3	2,456
Tier 4	4,304
	$	19,718

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



(in 000s)
Current	$	13,069
Less than 30 days past due	1,411
30 - 59 days past due	932
60 - 89 days past due	847
90 days or more past due	3,459
	$	19,718

As of October 31, 2013 and April 30, 2013, a total of $0.3 million and $2.1 million in unamortized deferred fees and costs were capitalized related to our credit card balances, respectively.

Long-Term Note Receivable – We have a long-term note receivable in the amount of $54.0 million due from McGladrey & Pullen LLP (M&P) related to the sale of RSM McGladrey, Inc. (RSM) in November 2011. This note is unsecured and bears interest at a rate of 8.0%, with all principal and accrued interest due in May 2017. As of October 31, 2013, there is no allowance recorded related to this note. We continue to monitor publicly available information relevant to the financial condition of M&P to assess future collectibility. This note is included in other assets on the consolidated balance sheet, with a total of $62.8 million, $58.0 million and $60.4 million in principal and accrued interest recorded as of October 31, 2013 and 2012 and April 30, 2013, respectively.

Allowance for Doubtful Accounts – Activity in the allowance for doubtful accounts for our short-term and long-term receivables for the six months ended October 31, 2013 and 2012 is as follows:



(in 000s)
	EAs		Loans to Franchisees		CashBack			Credit Cards			All Other			Total
Balances as of May 1, 2013	$	7,390	$	—	$	2,769		$	7,304		$	40,240		$	57,703
Provision	—		—		188			4,957			966			6,111
Charge-offs	—		—		(479		)	(6,225		)	(1,049		)	(7,753		)
Balances as of October 31, 2013	$	7,390	$	—	$	2,478		$	6,036		$	40,157		$	56,061

Balances as of May 1, 2012	$	6,200	$	—	$	2,279		$	—		$	36,110		$	44,589
Provision	310		—		290			—			550			1,150
Charge-offs	—		—		(1,507		)	—			(1,471		)	(2,978		)
Balances as of October 31, 2012	$	6,510	$	—	$	1,062		$	—		$	35,189		$	42,761

There were no changes to our methodology for estimating our allowance for doubtful accounts during fiscal year 2014.