Receivables (Tables)

12 Months Ended

Apr. 30, 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 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

Schedule Of Loans Receivable

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

Schedule Of Receivables Based On Year Of Origination

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

Schedule Of Activity In The 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