Receivables (Tables)

12 Months Ended

Apr. 30, 2016

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

Schedule Of Short-Term Receivables

eceivables 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 Advancelines 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

Schedule Of Receivables Based On Year Of Origination

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

Schedule Of Activity In The 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