Receivables (Tables)

6 Months Ended

Oct. 31, 2013

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

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

Schedule Of Loans Receivable

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

Schedule Of Receivables Based On Year Of Origination

mounts 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

Credit Card Receivables by Risk Tier

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

Credit Card Receivables, Aging Schedule

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

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 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