Receivables (Tables)

12 Months Ended

Jun. 30, 2023

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


(in 000s)
As of	June 30, 2023				June 30, 2022
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	6,344	$	19,206	$	6,194	$	22,036
Receivables for U.S. assisted and DIY tax preparation and related fees	11,061		6,824		18,893		2,560
H&R Block's Instant RefundSM receivables	8,499		414		3,491		198
H&R Block Emerald Advance® lines of credit	10,834		7,089		6,691		8,825
Software receivables from retailers	1,650		—		3,992		—
Royalties and other receivables from franchisees	3,416		—		3,682		73
Wave payment processing receivables	964		—		1,393		—
Other	17,219		1,108		14,111		1,172


	$	59,987	$	34,641	$	58,447	$	34,864

Schedule Of Receivables Based On Year Of Origination

alances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by tax return year of origination, as of June 30, 2023 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2022	$	10,608	$	7,920
2021 and prior	283		283

	10,891		$	8,203
Allowance	(1,978)
Net balance	$	8,913

alances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by fiscal year of origination as of June 30, 2023, are as follows:


			(in 000s)

Fiscal year of origination	Balance		Non-Accrual

2023	$	28,031	$	28,031
2022 and prior	3,040		3,040

Revolving loans	14,238		13,118
	45,309		$	44,189
Allowance	(27,386)
Net balance	$	17,923

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for credit losses for EAs and all other short-term and long-term receivables for the periods ended June 30, 2023, June 30, 2022, June 30, 2021 and April 30, 2021 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of May 1, 2020	$	32,034	$	50,446	$	82,480
Provision for credit losses	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
Provision for credit losses	—		4,617		4,617
Charge-offs, recoveries and other	—		(149)		(149)
Balances as of June 30, 2021	27,704		60,272		87,976
Provision for credit losses	14,814		51,993		66,807
Charge-offs, recoveries and other	(16,377)		(61,139)		(77,516)
Balances as of June 30, 2022	26,141		51,126		77,267
Provision for credit losses	16,059		36,231		52,290
Charge-offs, recoveries and other	(14,814)		(52,249)		(67,063)
Balances as of June 30, 2023	$	27,386	$	35,108	$	62,494