RECEIVABLES (Tables)

9 Months Ended

Jan. 31, 2021

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

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


(in 000s)
As of	January 31, 2021				January 31, 2020				April 30, 2020
	Short-term		Long-term		Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	24,558	$	39,106	$	36,372	$	42,079	$	25,397	$	31,329
Receivables for U.S. assisted and DIY tax preparation and related fees	168,905		3,111		316,987		3,716		47,030		3,112
H&R Block Instant RefundTM receivables	1,398		314		6,733		563		15,031		1,325
H&R Block Emerald Advance® lines of credit	314,015		4,937		373,271		6,179		10,001		14,081
Software receivables from retailers	4,434		—		8,101		—		7,341		—
Royalties and other receivables from franchisees	31,346		214		55,645		67		9,861		42

Wave payment processing receivables	2,633		—		3,363		—		3,200		—
Other	15,800		1,448		19,474		1,444		15,336		1,828


Total	$	563,089	$	49,130	$	819,946	$	54,048	$	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 January 31, 2021 are as follows:


			(in 000s)

Year of Origination	Balance		Non-Accrual

2021	$	737	$	—
2020 and prior	1,002		1,002

	1,739		$	1,002
Allowance	(27)
Net balance	$	1,712

Balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, as of January 31, 2021, by year of origination, are as follows:


(in 000s)
Year of origination:	Balance		Non-Accrual
2021	$	309,382	$	—
2020 and prior	12,039		12,039
Revolving loans	23,699		14,246
	345,120		$	26,285
Allowance	(26,168)
Net balance	$	318,952

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 nine months ended January 31, 2021 and 2020 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of May 1, 2020	$	32,034	$	50,446	$	82,480
Provision	12,783		12,859		25,642

Charge-offs, recoveries and other	(18,649)		(54,457)		(73,106)

Balances as of January 31, 2021	$	26,168	$	8,848	$	35,016

Balances as of May 1, 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