Receivables (Tables)

9 Months Ended

Jan. 31, 2015

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

Schedule Of Short-Term Receivables

Receivables consist of the following:

(in 000s)
As of	January 31, 2015					January 31, 2014						April 30, 2014
	Short-term			Long-term		Short-term			Long-term			Short-term			Long-term
Loans to franchisees	$	71,420		$	84,770	$	104,841		$	114,676		$	63,716		$	90,747
Receivables for tax preparation and related fees	234,056			—		73,575			—			45,619			—
Cash Back® receivables	7,130			—		10,099			—			48,812			—
Emerald Advance lines of credit	370,041			2,254		444,590			5,555			20,577			3,862
Royalties from franchisees	68,486			—		30,309			—			9,978			—
Other	76,179			15,404		56,523			23,384			55,494			17,186
	827,312			102,428		719,937			143,615			244,196			111,795
Allowance for doubtful accounts	(49,859		)	—		(42,716		)	(2,531		)	(52,578		)	—
	$	777,453		$	102,428	$	677,221		$	141,084		$	191,618		$	111,795

Schedule Of Receivables Based On Year Of Origination

These amounts as of January 31, 2015, by year of origination, are as follows:

(in 000s)
Credit Quality Indicator – Year of origination:
2015	$	342,461
2014	3,374
2013	1,472
2012 and prior	4,171
Revolving loans	20,817
	$	372,295

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, 2015 and 2014 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	28,521		—			199			12,944			41,664
Charge-offs	—		—			(1,521		)	(42,862		)	(44,383		)
Balances as of January 31, 2015	$	36,051	$	—		$	1,680		$	12,128		$	49,859
Balances as of May 1, 2013	$	7,390	$	—		$	2,769		$	47,544		$	57,703
Provision	24,787		42			248			12,202			37,279
Charge-offs	—		(2		)	(1,667		)	(48,066		)	(49,735		)
Balances as of January 31, 2014	$	32,177	$	40		$	1,350		$	11,680		$	45,247