Short-term receivables consist of the following:



(in 000s)
As of	January 31, 2014			January 31, 2013			April 30, 2013
Loans to franchisees	$	104,841		$	110,560		$	65,413
Receivables for tax preparation and related fees	60,162			250,566			49,356
Canadian CashBack receivables	10,099			13,052			47,658
Emerald Advance lines of credit	444,590			462,576			23,218
Royalties from franchisees	30,309			69,627			10,722
RAC fees receivable	13,413			31,680			—
Credit cards	5,610			4,220			7,733
Other	50,913			51,708			53,134
	719,937			993,989			257,234
Allowance for doubtful accounts	(42,716		)	(44,829		)	(50,399		)
	$	677,221		$	949,160		$	206,835

We recognize revenue for tax preparation services when tax returns are electronically filed. We did not recognize revenue and related receivables for 1.8 million tax returns in our fiscal third quarter.

The short-term portions of Emerald Advance lines of credit (EAs), loans made to franchisees, CashBack balances (as discussed below) 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 January 31, 2014:
Short-term	$	444,590	$	104,841	$	10,099	$	5,610
Long-term	5,555		114,676		—		11,378
	$	450,145	$	219,517	$	10,099	$	16,988
As of January 31, 2013:
Short-term	$	462,576	$	110,560	$	13,052	$	4,220
Long-term	10,465		127,274		—		16,045
	$	473,041	$	237,834	$	13,052	$	20,265
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 January 31, 2014, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2014	$	415,081
2013	7,295
2012	1,006
2011	1,912
2010 and prior	6,199
Revolving loans	18,652
	$	450,145

As of January 31, 2014 and 2013 and April 30, 2013, $25.7 million, $30.7 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 January 31, 2014 and 2013 and April 30, 2013, consisted of $132.3 million, $144.5 million and $121.2 million, respectively, in term loans made primarily to finance the purchase of franchises and $87.2 million, $93.3 million and $47.3 million, respectively, in revolving lines of credit primarily for the purpose of funding off-season working capital needs.

As of January 31, 2014 and April 30, 2013, loans with a principal amount of $0.6 million and $0.1 million, respectively, were more than 30 days past due, while we had no loans more than 30 days past due at January 31, 2013. 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 January 31, 2014 and 2013 and April 30, 2013, $0.5 million, $1.3 million and $1.8 million of CashBack balances were more than 60 days old, respectively.

Long-Term Note Receivable – We had a 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 was scheduled to mature in May 2017, along with all accrued interest. In December 2013, we received full payment in cash totaling $64.9 million, which included outstanding principal and accrued interest.

Allowance for Doubtful Accounts – Activity in the allowance for doubtful accounts for our short-term and long-term receivables for the nine months ended January 31, 2014 and 2013 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	24,787		42			248			6,785			5,417			37,279
Charge-offs	—		(2		)	(1,667		)	(8,654		)	(39,412		)	(49,735		)
Balances as of January 31, 2014	$	32,177	$	40		$	1,350		$	5,435		$	6,245		$	45,247

Balances as of May 1, 2012	$	6,200	$	—		$	2,279		$	—		$	36,110		$	44,589
Provision	25,519		42			385			4,255			10,281			40,482
Charge-offs	—		—			(1,292		)	—			(38,950		)	(40,242		)
Balances as of January 31, 2013	$	31,719	$	42		$	1,372		$	4,255		$	7,441		$	44,829

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