Receivables (Tables)

6 Months Ended

Oct. 31, 2014

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

Schedule Of Short-Term Receivables

Receivables consist of the following:

(in 000s)
As of	October 31, 2014					October 31, 2013						April 30, 2014
	Short-term			Long-term		Short-term			Long-term			Short-term			Long-term
Loans to franchisees	$	62,568		$	84,462	$	70,390		$	108,874		$	63,716		$	90,747
Receivables for tax preparation and related fees	36,369			—		35,927			—			45,619			—
Cash Back® receivables	1,955			—		2,036			—			48,812			—
Emerald Advance lines of credit	20,073			2,778		21,692			6,161			20,577			3,862
Royalties from franchisees	10,060			—		10,732			—			9,978			—
Note receivable	—			—		—			62,786			—			—
Other	28,426			14,565		43,893			23,868			55,494			17,186
	159,451			101,805		184,670			201,689			244,196			111,795
Allowance for doubtful accounts	(51,746		)	—		(52,969		)	(3,092		)	(52,578		)	—
	$	107,705		$	101,805	$	131,701		$	198,597		$	191,618		$	111,795

Schedule Of Receivables Based On Year Of Origination

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

(in 000s)
Credit Quality Indicator – Year of origination:
2014	$	3,802
2013	1,553
2012 and prior	4,412
Revolving loans	13,084
	$	22,851

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 six months ended October 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	380		—		149			2,195			2,724
Charge-offs	—		—		(1,074		)	(2,482		)	(3,556		)
Balances as of October 31, 2014	$	7,910	$	—	$	2,077		$	41,759		$	51,746
Balances as of May 1, 2013	$	7,390	$	—	$	2,769		$	47,544		$	57,703
Provision	—		—		188			5,923			6,111
Charge-offs	—		—		(479		)	(7,274		)	(7,753		)
Balances as of October 31, 2013	$	7,390	$	—	$	2,478		$	46,193		$	56,061