Receivables (Tables)

9 Months Ended

Jan. 31, 2014

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

Schedule Of Short-Term Receivables

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

Schedule Of Loans Receivable

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

Schedule Of Receivables Based On Year Of Origination

mounts 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

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 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