Receivables consist of the following:



(in 000s)
As of April 30,	2015					2014
	Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	56,603		$	64,472	$	63,716		$	90,747
Receivables for tax preparation and related fees	48,864			6,103		45,619			4,755
Cash Back® receivables	42,680			—		48,812			—
Emerald Advance lines of credit	21,908			1,913		20,577			3,862
Royalties from franchisees	8,206			—		9,978			—
Other	44,230			8,379		55,494			12,431
	222,491			80,867		244,196			111,795
Allowance for doubtful accounts	(54,527		)	—		(52,578		)	—
	$	167,964		$	80,867	$	191,618		$	111,795

Balances presented above as short-term are included in receivables, while the long-term portions are included in other noncurrent assets in the consolidated balance sheets.

Loans to Franchisees. Loans made to franchisees as of April 30, 2015 consisted of $80.8 million in term loans made primarily to finance the purchase of franchises and $40.3 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, 2014 consisted of $109.1 million in term loans and $45.4 million in revolving lines of credit.

As of April 30, 2015 and 2014, we had $0.1 million of loans more than 30 days past due. We had no loans to franchisees on non-accrual status as of April 30, 2015 or 2014.

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, 2015 and 2014, $1.3 million and $1.9 million, respectively, of Cash Back balances were more than 60 days old.

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, 2015, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2015	$	7,367
2014	218
2013 and prior	2,202
Revolving loans	14,034
	$	23,821

As of April 30, 2015 and 2014, $18.7 million and $20.7 million of EAs were on non-accrual status and classified as impaired, or more than 60 days past due, respectively.

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			All Other			Total
Balance as of May 1, 2012	$	6,200		$	38,389		$	44,589
Provision	28,430			47,296			75,726
Charge-offs	(27,240		)	(35,372		)	(62,612		)
Balance as of April 30, 2013	7,390			50,313			57,703
Provision	24,619			46,439			71,058
Charge-offs	(24,479		)	(51,704		)	(76,183		)
Balances as of April 30, 2014	7,530			45,048			52,578
Provision	27,065			44,002			71,067
Charge-offs	(27,242		)	(41,876		)	(69,118		)
Balances as of April 30, 2015	$	7,353		$	47,174		$	54,527