BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Oct. 31, 2016

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Schedule of Compensating Balances

At October 31, 2016, our compensating balances totaled $14.8 million and consisted of the following:

Financial Institution
First International Bank, Watford City, ND	$	7,758,000
Associated Bank, Green Bay, WI		3,000,000
The PrivateBank, Minneapolis, MN		2,000,000
Bremer Bank, Saint Paul, MN		1,285,000
Dacotah Bank, Minot, ND		250,000
Peoples State Bank, Velva, ND		225,000
American National Bank, Omaha, NE		200,000
Commerce Bank a Minnesota Banking Corporation		100,000
Total	$	14,818,000

Schedule Identified Intangible Assets and Intangible Liabilities

Our identified intangible assets and intangible liabilities atOctober 31, 2016 and April 30, 2016 were as follows:

	(in thousands)
	October 31, 2016		April 30, 2016
Identified intangible assets (included in intangible assets):
Gross carrying amount	$	6,103	$	8,088
Accumulated amortization		(5,261)		(6,230)
Net carrying amount	$	842	$	1,858
Identified intangible liabilities (included in other liabilities):
Gross carrying amount	$	157	$	159
Accumulated amortization		(65)		(55)
Net carrying amount	$	92	$	104

Estimated Annual Amortization of Acquired Below-Market Leases, Net Of Acquired Above-Market Leases

The estimated annual amortization of acquired below-market leases, net of acquired above-market leases, for each of the five succeeding fiscal years is as follows:

Year Ended April 30,	(in thousands)
2018	$	(11)
2019		(20)
2020		(16)
2021		(13)
2022		(6)

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

The estimated annual amortization of all other identified intangible assets for each of the five succeeding fiscal years is as follows:

Year Ended April 30,	(in thousands)
2018	$	269
2019		170
2020		104
2021		78
2022		25