Receivables (Tables)

6 Months Ended

Oct. 31, 2016

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

Schedule Of Short-Term Receivables

Receivables consist of the following:

(in 000s)
As of	October 31, 2016					October 31, 2015					April 30, 2016
	Short-term			Long-term		Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	48,772		$	46,998	$	55,970		$	61,428	$	50,000		$	46,284
Receivables for tax preparation and related fees	37,303			5,528		37,751			6,103		52,327			5,528
Cash Back® receivables	2,630			—		901			—		37,663			—
Emerald Advance®lines of credit	23,495			—		19,373			246		25,092			869
Royalties and other receivables from franchisees	15,348			—		9,851			—		9,997			—
Other	33,278			3,712		24,254			7,498		35,048			7,726
	160,826			56,238		148,100			75,275		210,127			60,407
Allowance for doubtful accounts	(56,062		)	—		(53,340		)	—		(57,011		)	—
	$	104,764		$	56,238	$	94,760		$	75,275	$	153,116		$	60,407

Schedule Of Receivables Based On Year Of Origination

These amounts as of October 31, 2016, by year of origination, are as follows:

(in 000s)
Credit Quality Indicator – Year of origination:
2016	$	8,644
Revolving loans	14,851
	$	23,495

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for our receivables for the six months ended October 31, 2016 and 2015 is as follows:

(in 000s)
	EAs		All Other			Total
Balances as of May 1, 2016	$	9,007	$	48,004		$	57,011
Provision	451		835			1,286
Charge-offs	—		(2,235		)	(2,235		)
Balances as of October 31, 2016	$	9,458	$	46,604		$	56,062
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