Short-term receivables consist of the following:



(in 000s)
As of April 30,	2014			2013
Loans to franchisees	$	63,716		$	65,413
Receivables for tax preparation and related fees	45,619			49,356
Cash Back® receivables	48,812			47,658
Emerald Advance lines of credit	20,577			23,218
Royalties from franchisees	9,978			10,722
Other	55,494			60,867
	244,196			257,234
Allowance for doubtful accounts	(52,578		)	(50,399		)
	$	191,618		$	206,835

The short-term portion of EAs, loans made to franchisees and Cash Back® 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		Cash Back®
As of April 30, 2014:
Short-term	$	20,577	$	63,716	$	48,812
Long-term	3,862		90,747		—
	$	24,439	$	154,463	$	48,812
As of April 30, 2013:
Short-term	$	23,218	$	65,413	$	47,658
Long-term	9,819		103,047		—
	$	33,037	$	168,460	$	47,658

Emerald Advance Lines of Credit. We review the credit quality of our EA receivables based on pools, which are segregated by the year of origination, with older years being deemed more unlikely to be repaid. These amounts as of April 30, 2014, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2014	$	6,065
2013	1,890
2012 and prior	4,677
Revolving loans	11,807
	$	24,439

As of April 30, 2014 and 2013, $20.7 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 April 30, 2014 consisted of $109.1 million in term loans made primarily to finance the purchase of franchises and $45.4 million in revolving lines of credit primarily for the purpose of funding off-season working capital needs. Loans made to franchisees as of April 30, 2013 consisted of $121.2 million in term loans and $47.3 million in revolving lines of credit.

As of April 30, 2014, we had no loans more than 30 days past due, compared to loans with a principal amount of $0.1 million more than 30 days past due as of April 30, 2013. We had no loans to franchisees on non-accrual status as of April 30, 2014 or 2013.

Canadian Cash Back® Program. Refunds advanced under the Cash Back program are not subject to credit approval, therefore the primary indicator of credit quality is the age of the receivable amount. Cash Back amounts are generally received within 60 days of filing the client's return. As of April 30, 2014 and 2013, $1.9 million and $1.8 million, respectively, of Cash Back balances were more than 60 days old.

Allowance for Doubtful Accounts. Activity in the allowance for doubtful accounts for our short-term and long-term receivables is as follows:



(in 000s)
	EAs			Loans to Franchisees			Cash Back®			All Other			Total
Balance as of May 1, 2011	$	4,400		$	—		$	3,892		$	39,651		$	47,943
Provision	28,057			—			1,631			36,974			66,662
Charge-offs	(26,257		)	—			(3,244		)	(40,515		)	(70,016		)
Balance as of April 30, 2012	6,200			—			2,279			36,110			44,589
Provision	28,430			—			4,647			42,649			75,726
Charge-offs	(27,240		)	—			(4,157		)	(31,215		)	(62,612		)
Balance as of April 30, 2013	7,390			—			2,769			47,544			57,703
Provision	24,619			45			3,760			42,634			71,058
Charge-offs	(24,479		)	(45		)	(3,527		)	(48,132		)	(76,183		)
Balances as of April 30, 2014	$	7,530		$	—		$	3,002		$	42,046		$	52,578