RECEIVABLES (Tables)

3 Months Ended

Jul. 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	July 31, 2020				July 31, 2019				April 30, 2020
	Short-term		Long-term		Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	10,981	$	31,360	$	12,301	$	45,542	$	25,397	$	31,329
Receivables for U.S. assisted and DIY tax preparation and related fees	34,586		3,112		19,686		3,716		47,030		3,112
H&R Block Instant RefundTM receivables	1,129		1,596		880		1,780		15,031		1,325
H&R Block Emerald Advance® lines of credit	9,372		10,478		8,136		10,249		10,001		14,081
Software receivables from retailers	2,004		—		1,395		—		7,341		—
Royalties and other receivables from franchisees	20,135		39		7,834		99		9,861		42
Wave payment processing receivables	2,324		—		3,041		—		3,200		—
Other	16,691		1,646		22,855		2,251		15,336		1,828
Total	$	97,222	$	48,231	$	76,128	$	63,637	$	133,197	$	51,717

Schedule of Receivables Based On Year of Origination

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 July 31, 2020 are as follows:

				(in 000s)
Year of Origination	Balance			Non-Accrual
2020	$	4,737		$	366
2019 and prior	241			241
	4,978			$	607
Allowance	(2,253		)
Net balance	$	2,725

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

(in 000s)
Year of origination:	Balance			Non-Accrual
2020	$	29,176		$	29,176
2019 and prior	4,886			4,886
Revolving loans	14,962			13,729
	49,024			$	47,791
Allowance	(29,174		)
Net balance	$	19,850

Schedule of Activity in Allowance For Credit Losses

Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the three months ended July 31, 2020 and 2019 is as follows:

(in 000s)
	EAs			All Other			Total
Balances as of April 30, 2020	$	32,034		$	50,446		$	82,480
Provision	(2,860		)	5,669			2,809
Charge-offs, recoveries and other	—			(2,214		)	(2,214		)
Balances as of July 31, 2020	$	29,174		$	53,901		$	83,075
Balances as of April 30, 2019	$	27,535		$	53,938		$	81,473
Provision	—			552			552
Charge-offs, recoveries and other	—			(322		)	(322		)
Balances as of July 31, 2019	$	27,535		$	54,168		$	81,703