RECEIVABLES (Tables)

9 Months Ended

Jan. 31, 2020

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

Schedule of Short-Term Receivables

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

(in 000s)
As of	January 31, 2020				January 31, 2019				April 30, 2019
	Short-term		Long-term		Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	36,372	$	42,079	$	28,941	$	41,669	$	22,427	$	35,325
Receivables for U.S. assisted and DIY tax preparation and related fees	316,987		3,716		281,266		5,503		34,284		3,716
H&R Block Instant RefundTM receivables	6,733		563		5,822		247		37,319		1,701
H&R Block Emerald AdvanceTM lines of credit	373,271		6,179		362,400		7,667		8,546		12,418
Software receivables from retailers	8,101		—		8,396		—		9,354		—
Royalties and other receivables from franchisees	55,645		67		54,907		733		11,888		97
Wave payment processing receivables	3,363		—		—		—		—		—
Other	19,474		1,444		16,485		2,698		15,147		2,382
Total	$	819,946	$	54,048	$	758,217	$	58,517	$	138,965	$	55,639

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 January 31, 2020, by year of origination, are as follows:

(in 000s)
Year of origination:	Balance			Non-Accrual
2020	$	370,879		$	—
2019 and prior	12,729			12,729
Revolving loans	23,966			12,628
	407,574			$	25,357
Allowance	(28,124		)
Net balance	$	379,450

Current balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by year of origination, as of January 31, 2020 are as follows:

				(in 000s)
Year of Origination	Current Balance			Non-Accrual
2020	$	6,321		$	—
2019 and prior	1,006			1,006
	7,327			$	1,006
Allowance	(31		)
Net balance	$	7,296

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 nine months ended January 31, 2020 and 2019 is as follows:

(in 000s)
	EAs			All Other			Total
Balances as of April 30, 2019	$	27,535		$	53,938		$	81,473
Provision	17,862			19,655			37,517
Charge-offs, recoveries and other	(17,273		)	(55,101		)	(72,374		)
Balances as of January 31, 2020	$	28,124		$	18,492		$	46,616
Balances as of April 30, 2018	$	26,622		$	55,191		$	81,813
Provision	18,254			16,755			35,009
Charge-offs, recoveries and other	(16,359		)	(55,459		)	(71,818		)
Balances as of January 31, 2019	$	28,517		$	16,487		$	45,004