Receivables (Tables)

12 Months Ended

Apr. 30, 2015

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

Schedule Of Short-Term Receivables

eceivables 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

Schedule Of Receivables Based On Year Of Origination

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

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			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