Receivables (Tables)

3 Months Ended

Jul. 31, 2017

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

Receivables consist of the following:



(in 000s)
As of	July 31, 2017					July 31, 2016					April 30, 2017
	Short-term			Long-term		Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	37,838		$	40,111	$	47,905		$	46,461	$	39,911		$	36,614
Receivables for tax preparation and related fees	39,031			6,316		39,115			5,528		54,506			6,316
Instant Cash Back® receivables	4,338			—		4,515			—		37,150			—
H&R Block Emerald Advance® lines of credit	21,755			9,711		24,857			111		26,325			5,069
Software receivables from retailers	8,178			—		4,696			—		16,715			—
Royalties and other receivables from franchisees	6,776			796		6,885			—		13,275			1,585
Other	28,012			4,011		31,833			4,414		30,189			3,314
	145,928			60,945		159,806			56,514		218,071			52,898
Allowance for doubtful accounts	(54,924		)	—		(56,381		)	—		(55,296		)	—
	$	91,004		$	60,945	$	103,425		$	56,514	$	162,775		$	52,898

Schedule Of Receivables Based On Year Of Origination

These amounts as of July 31, 2017, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2017	$	9,346
2016 and prior	6,898
Revolving loans	15,222
	$	31,466

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for our EA and all other short-term receivables for the three months ended July 31, 2017 and 2016 is as follows:



(in 000s)
	EAs		All Other			Total
Balances as of May 1, 2017	$	10,123	$	45,173		$	55,296
Provision	—		2,459			2,459
Charge-offs, net of recoveries	—		(2,831		)	(2,831		)
Balances as of July 31, 2017	$	10,123	$	44,801		$	54,924

Balances as of May 1, 2016	$	9,007	$	48,004		$	57,011
Provision	451		966			1,417
Charge-offs, net of recoveries	—		(2,047		)	(2,047		)
Balances as of July 31, 2016	$	9,458	$	46,923		$	56,381