Receivables (Tables)

6 Months Ended

Oct. 31, 2018

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

Receivables, net of their related allowance, consist of the following:



(in 000s)
As of	October 31, 2018				October 31, 2017				April 30, 2018
	Short-term		Long-term		Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	26,964	$	38,489	$	37,953	$	42,443	$	30,596	$	35,212
Receivables for U.S assisted and DIY tax preparation and related fees	6,033		5,503		3,611		6,316		41,572		5,503
Instant Refund® receivables	—		2,008		—		—		27,192		2,057
H&R Block Emerald Advance® lines of credit	7,418		10,988		11,095		9,209		15,642		5,754
Software receivables from retailers	552		—		484		—		6,769		—
Royalties and other receivables from franchisees	9,103		710		10,198		790		9,239		761
Other	11,216		2,831		14,409		3,791		15,764		3,147
	$	61,286	$	60,529	$	77,750	$	62,549	$	146,774	$	52,434

Schedule Of Receivables Based On Year Of Origination

Balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, as of October 31, 2018 and 2017, by year of origination, are as follows:



(in 000s)
As of October 31,	2018						2017
Year of origination:	Balance			Non-Accrual		Year of origination:	Balance			Non-Accrual
2018	$	23,457		$	23,457	2017	$	8,641		$	8,641
2017 and prior	7,749			7,749		2016 and prior	6,717			6,717
Revolving loans	13,822			11,974		Revolving loans	15,069			12,579
	45,028			$	43,180		30,427			$	27,937
Allowance⁽¹⁾	(26,622		)			Allowance⁽¹⁾	(10,123		)
Net balance	$	18,406				Net balance	$	20,304


⁽¹⁾	As of October 31, 2018, the allowance relates to estimated uncollectible balances from the 2018 tax season and past due revolving loans. As of October 31, 2017, the allowance related solely to revolving loans.

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for our EA and all other short-term and long-term receivables for the six months ended October 31, 2018 and 2017 is as follows:



(in 000s)
	EAs		All Other			Total
Balances as of April 30, 2018	$	26,622	$	55,191		$	81,813
Provision	—		2,350			2,350
Recoveries	—		(3,020		)	(3,020		)
Charge-offs and other	—		(1,176		)	(1,176		)
Balances as of October 31, 2018	$	26,622	$	53,345		$	79,967

Balances as of April 30, 2017	$	10,123	$	46,552		$	56,675
Provision	—		4,238			4,238
Charge-offs, net of recoveries	—		(4,269		)	(4,269		)
Balances as of October 31, 2017	$	10,123	$	46,521		$	56,644