Receivables (Tables)

12 Months Ended

Apr. 30, 2021

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


(in 000s)
As of April 30,	2021				2020
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	16,666	$	28,909	$	25,397	$	31,329
Receivables for U.S. assisted and DIY tax preparation and related fees	92,531		3,793		47,030		3,112
H&R Block Instant RefundSM receivables	35,665		1,463		15,031		1,325
H&R Block Emerald Advance® lines of credit	9,210		17,095		10,001		14,081
Software receivables from retailers	4,823		—		7,341		—
Royalties and other receivables from franchisees	16,136		196		9,861		42
Wave payment processing receivables	1,569		—		3,200		—
Other	21,276		1,233		15,336		1,828


	$	197,876	$	52,689	$	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 April 30, 2021 are as follows:


			(in 000s)

Year of Origination	Current Balance		Non-Accrual

2021	$	38,086	$	561
2020 and prior	578		578

	38,664		$	1,139
Allowance	(1,536)
Net balance	$	37,128

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 April 30, 2021, are as follows:


			(in 000s)

Year of Origination	Current Balance		Non-Accrual

2021	$	37,809	$	37,809
2020 and prior	3,239		3,239

Revolving loans	12,961		12,438
	54,009		$	53,486
Allowance	(27,704)
Net balance	$	26,305

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for EAs and all other short-term and long-term receivables for the years ended April 30, 2021 , 2020, and 2019 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of May 1, 2018	$	26,622	$	55,191	$	81,813
Provision	17,272		53,297		70,569
Charge-offs, recoveries and other	(16,359)		(54,550)		(70,909)
Balances as of April 30, 2019	27,535		53,938		81,473
Provision	21,771		54,850		76,621
Charge-offs, recoveries and other	(17,272)		(58,342)		(75,614)
Balances as of April 30, 2020	32,034		50,446		82,480
Provision	14,319		59,132		73,451
Charge-offs, recoveries and other	(18,649)		(53,774)		(72,423)
Balances as of April 30, 2021	$	27,704	$	55,804	$	83,508