Receivables (Tables)

3 Months Ended

Jul. 31, 2015

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

Schedule Of Short-Term Receivables

Receivables consist of the following:

(in 000s)
As of	July 31, 2015					July 31, 2014					April 30, 2015
	Short-term			Long-term		Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	56,277		$	57,792	$	62,195		$	83,013	$	56,603		$	64,472
Receivables for tax preparation and related fees	39,927			6,103		38,204			—		48,864			6,103
Cash Back® receivables	2,777			—		4,170			—		42,680			—
Emerald Advance lines of credit	20,321			598		20,239			2,839		21,908			1,913
Royalties from franchisees	4,509			—		4,278			—		8,206			—
Other	33,154			7,934		44,629			15,294		44,230			8,379
	156,965			72,427		173,715			101,146		222,491			80,867
Allowance for doubtful accounts	(53,771		)	—		(51,400		)	—		(54,527		)	—
	$	103,194		$	72,427	$	122,315		$	101,146	$	167,964		$	80,867

Schedule Of Receivables Based On Year Of Origination

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

(in 000s)
Credit Quality Indicator – Year of origination:
2015	$	5,348
2014	92
2013	1,699
Revolving loans	13,780
	$	20,919

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for our short-term receivables for the three months ended July 31, 2015 and 2014 is as follows:

(in 000s)
	EAs		All Other			Total
Balances as of May 1, 2015	$	7,353	$	47,174		$	54,527
Provision	—		713			713
Charge-offs	—		(1,469		)	(1,469		)
Balances as of July 31, 2015	$	7,353	$	46,418		$	53,771
Balances as of May 1, 2014	$	7,530	$	45,048		$	52,578
Provision	—		2,842			2,842
Charge-offs	—		(4,020		)	(4,020		)
Balances as of July 31, 2014	$	7,530	$	43,870		$	51,400