Receivables consist of the following:



(in 000s)
As of April 30,	2017					2016
	Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	39,911		$	36,614	$	50,000		$	46,284
Receivables for tax preparation and related fees	54,506			6,316		52,327			5,528
Instant Cash Back® receivables	37,150			—		37,663			—
H&R Block Emerald Advance® lines of credit	26,325			5,069		25,092			869
Software receivables from retailers	16,715			—		8,940			—
Royalties and other receivables from franchisees	13,275			1,585		9,997			—
Other	30,189			3,314		26,108			7,726
	218,071			52,898		210,127			60,407
Allowance for doubtful accounts	(55,296		)	—		(57,011		)	—
	$	162,775		$	52,898	$	153,116		$	60,407

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. Franchisee loan balances as of April 30, 2017 consisted of $49.5 million in term loans made primarily to finance the purchase of franchises and $27.0 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, 2016 consisted of $61.2 million in term loans and $35.1 million in revolving lines of credit.

As of April 30, 2017 , we had $0.1 million of loans more than 90 days past due, while we had no such loans, as of April 30, 2016. We had no loans to franchisees on non-accrual status as of April 30, 2017 or 2016.

Canadian Instant Cash Back® Program. Refunds advanced under the Instant Cash Back program are not subject to credit approval, therefore the primary indicator of credit quality is the age of the receivable amount. Instant Cash Back amounts are generally received within 60 days of filing the client's return. As of April 30, 2017 and 2016, we had $1.5 million of Instant 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, 2017, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2017	$	10,160
2016	4,527
2015 and prior	2,709
Revolving loans	13,998
	$	31,394

As of April 30, 2017 and 2016, $28.0 million and $21.1 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, 2014	$	7,530		$	45,048		$	52,578
Provision	27,065			44,002			71,067
Charge-offs, net of recoveries	(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, net of recoveries	(23,285		)	(47,913		)	(71,198		)
Balances as of April 30, 2016	9,007			48,004			57,011
Provision	12,713			40,063			52,776
Charge-offs, net of recoveries	(11,597		)	(42,894		)	(54,491		)
Balances as of April 30, 2017	$	10,123		$	45,173		$	55,296

In fiscal year 2017, we recorded recoveries of $6.8 million on EAs against our allowance, compared to none in fiscal years 2016 and 2015.