Receivables (Tables)

3 Months Ended

Jul. 31, 2014

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

Schedule Of Short-Term Receivables

Receivables consist of the following:

(in 000s)
As of	July 31, 2014					July 31, 2013						April 30, 2014
	Short-term			Long-term		Short-term			Long-term			Short-term			Long-term
Loans to franchisees	$	62,195		$	83,013	$	64,041		$	106,119		$	63,716		$	90,747
Receivables for tax preparation and related fees	38,204			—		37,547			—			45,619			—
Cash Back® receivables	4,170			—		2,412			—			48,812			—
Emerald Advance lines of credit	20,239			2,839		22,649			6,906			20,577			3,862
Royalties from franchisees	4,278			—		4,070			—			9,978			—
Note receivable	—			—		—			61,561			—			—
Other	44,629			15,294		43,196			27,774			55,494			17,186
	173,715			101,146		173,915			202,360			244,196			111,795
Allowance for doubtful accounts	(51,400		)	—		(52,606		)	(4,272		)	(52,578		)	—
	$	122,315		$	101,146	$	121,309		$	198,088		$	191,618		$	111,795

Schedule Of Receivables Based On Year Of Origination

These amounts as of July 31, 2014, by year of origination, are as follows:

(in 000s)
Credit Quality Indicator – Year of origination:
2014	$	4,350
2013	1,614
2012 and prior	4,496
Revolving loans	12,618
	$	23,078

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 three months ended July 31, 2014 and 2013 is as follows:

(in 000s)
	EAs		Loans to  Franchisees		Cash Back ®			All Other			Total
Balances as of May 1, 2014	$	7,530	$	—	$	3,002		$	42,046		$	52,578
Provision	—		—		113			2,729			2,842
Charge-offs	—		—		(789		)	(3,231		)	(4,020		)
Balances as of July 31, 2014	$	7,530	$	—	$	2,326		$	41,544		$	51,400
Balances as of May 1, 2013	$	7,390	$	—	$	2,769		$	47,544		$	57,703
Provision	—		—		158			2,901			3,059
Charge-offs	—		—		(673		)	(3,211		)	(3,884		)
Balances as of July 31, 2013	$	7,390	$	—	$	2,254		$	47,234		$	56,878