Receivables (Tables)

6 Months Ended

Oct. 31, 2015

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

Schedule Of Short-Term Receivables

Receivables consist of the following:

(in 000s)
As of	October 31, 2015					October 31, 2014					April 30, 2015
	Short-term			Long-term		Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	55,970		$	61,428	$	62,568		$	84,462	$	56,603		$	64,472
Receivables for tax preparation and related fees	37,751			6,103		36,369			—		48,864			6,103
Cash Back® receivables	901			—		1,955			—		42,680			—
Emerald Advance lines of credit	19,373			246		20,073			2,778		21,908			1,913
Royalties from franchisees	9,851			—		10,060			—		8,206			—
Other	24,254			7,498		28,426			14,565		44,230			8,379
	148,100			75,275		159,451			101,805		222,491			80,867
Allowance for doubtful accounts	(53,340		)	—		(51,746		)	—		(54,527		)	—
	$	94,760		$	75,275	$	107,705		$	101,805	$	167,964		$	80,867

Schedule Of Receivables Based On Year Of Origination

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

(in 000s)
Credit Quality Indicator – Year of origination:
2015	$	6,143
2014 and prior	1,391
Revolving loans	12,085
	$	19,619

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for our short-term receivables for the six months ended October 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	877		349			1,226
Charge-offs	—		(2,413		)	(2,413		)
Balances as of October 31, 2015	$	8,230	$	45,110		$	53,340
Balances as of May 1, 2014	$	7,530	$	45,048		$	52,578
Provision	380		2,344			2,724
Charge-offs	—		(3,556		)	(3,556		)
Balances as of October 31, 2014	$	7,910	$	43,836		$	51,746