Receivables consist of the following:



(in 000s)
As of April 30,	2016					2015
	Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	50,000		$	46,284	$	56,603		$	64,472
Receivables for tax preparation and related fees	52,327			5,528		48,864			6,103
Cash Back® receivables	37,663			—		42,680			—
Emerald Advance lines of credit	25,092			869		21,908			1,913
Royalties from franchisees	9,997			—		8,206			—
Other	35,048			7,726		44,230			8,379
	210,127			60,407		222,491			80,867
Allowance for doubtful accounts	(57,011		)	—		(54,527		)	—
	$	153,116		$	60,407	$	167,964		$	80,867

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, 2016 consisted of $61.2 million in term loans made primarily to finance the purchase of franchises and $35.1 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, 2015 consisted of $80.8 million in term loans and $40.3 million in revolving lines of credit.

As of April 30, 2016 and 2015, we had $0.3 million and $0.1 million of loans, respectively, more than 30 days past due. We had no loans to franchisees on non-accrual status as of April 30, 2016 or 2015.

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, 2016 and 2015, $1.5 million and $1.3 million, respectively, of Cash Back balances were more than 60 days old.

H&R Block Emerald Advance® lines of credit. Beginning in fiscal year 2016, we no longer originate EAs. These lines of credit are originated by BofI, and we purchase a participation interest in them.

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, 2016, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2016	$	10,867
2015	2,789
2014 and prior	(2,127		)
Revolving loans	14,432
	$	25,961

As of April 30, 2016 and 2015, $21.1 million and $18.7 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 receivables is as follows:



(in 000s)
	EAs			All Other			Total
Balances as of May 1, 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
Provision	24,939			48,743			73,682
Charge-offs	(23,285		)	(47,913		)	(71,198		)
Balances as of April 30, 2016	$	9,007		$	48,004		$	57,011