RECEIVABLES (Tables)

6 Months Ended

Oct. 31, 2020

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

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


(in 000s)
As of	October 31, 2020				October 31, 2019				April 30, 2020
	Short-term		Long-term		Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	15,147	$	36,446	$	23,554	$	43,322	$	25,397	$	31,329
Receivables for U.S. assisted and DIY tax preparation and related fees	22,883		3,111		18,531		3,716		47,030		3,112
H&R Block Instant RefundTM receivables	531		1,451		530		695		15,031		1,325
H&R Block Emerald Advance® lines of credit	8,699		9,302		8,073		9,201		10,001		14,081
Software receivables from retailers	1,532		—		970		—		7,341		—
Royalties and other receivables from franchisees	5,964		—		8,094		147		9,861		42

Wave payment processing receivables	2,695		—		3,041		—		3,200		—
Other	13,802		1,481		11,917		2,165		15,336		1,828


Total	$	71,253	$	51,791	$	74,710	$	59,246	$	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 October 31, 2020 are as follows:


			(in 000s)

Year of Origination	Balance		Non-Accrual

2020	$	4,116	$	2,572
2019 and prior	209		209

	4,325		$	2,781
Allowance	(2,343)
Net balance	$	1,982

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


(in 000s)
Year of origination:	Balance		Non-Accrual
2020	$	27,565	$	27,565
2019 and prior	4,572		4,572
Revolving loans	15,189		13,822
	47,326		$	45,959
Allowance	(29,325)
Net balance	$	18,001

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 six months ended October 31, 2020 and 2019 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of May 1, 2020	$	32,034	$	50,446	$	82,480
Provision	(2,709)		7,287		4,578

Charge-offs, recoveries and other	—		(4,382)		(4,382)

Balances as of October 31, 2020	$	29,325	$	53,351	$	82,676

Balances as of May 1, 2019	$	27,535	$	53,938	$	81,473
Provision	—		1,890		1,890
Charge-offs, recoveries and other	—		(1,217)		(1,217)
Balances as of October 31, 2019	$	27,535	$	54,611	$	82,146