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Receivables (Tables) | 12 Months Ended
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Apr. 30, 2011
Receivables |
Schedule of Short-Term Receivables |
(in 000s) |  |  |  |
As of April 30, |  | 2011 |  |  | 2010 |  |  |  |
Business Services receivables |  | $ | 281,847 |  |  | $ | 326,681 |  |  |  |  |
Loans to franchisees |  |  | 62,181 |  |  |  | 55,047 |  |  |  |  |
Receivables for tax preparation and related fees |  |  | 38,930 |  |  |  | 45,248 |  |  |  |  |
Emerald Advance lines of credit |  |  | 31,645 |  |  |  | 57,914 |  |  |  |  |
Royalties from franchisees |  |  | 11,645 |  |  |  | 3,845 |  |  |  |  |
Tax client receivables related to RALs |  |  | 2,412 |  |  |  | 21,646 |  |  |  |  |
Other |  |  | 131,096 |  |  |  | 120,080 |  |  |  |  |
|  |  | 559,756 |  |  |  | 630,461 |  |  |  |  |
Allowance for doubtful accounts |  |  | (67,466 | ) |  |  | (112,475 | ) |  |  |  |
|  | $ | 492,290 |  |  | $ | 517,986 |  |  |  |  |
Schedule of Loans Receivable |
(in 000s) |  |  |  |
|  | Emerald Advance |  |  | Tax Client |  |  | Loans |  |  |  |
|  | Lines of Credit |  |  | Receivables - RALs |  |  | to Franchisees |  |  |  |
Short-term |  | $ | 31,645 |  |  | $ | 2,412 |  |  | $ | 62,181 |  |  |  |  |
Long-term |  |  | 21,619 |  |  |  | 5,855 |  |  |  | 110,420 |  |  |  |  |
|  | $ | 53,264 |  |  | $ | 8,267 |  |  | $ | 172,601 |  |  |  |  |
Schedule of Receivables Based on Year of Origination |
(in 000s) |  |  |  |
|  | Emerald Advance |  |  | Tax Client |  |  |  |
|  | Lines of Credit |  |  | Receivables - RALs |  |  |  |
Credit Quality Indicator – Year of origination: |  |  |  |  |  |  |  |  |  |  |  |
2011 |  | $ | 28,800 |  |  | $ | – |  |  |  |  |
2010 |  |  | 5,236 |  |  |  | 446 |  |  |  |  |
2009 |  |  | 4,443 |  |  |  | 2,270 |  |  |  |  |
2008 and prior |  |  | 2,722 |  |  |  | 5,551 |  |  |  |  |
Revolving loans |  |  | 12,063 |  |  |  | – |  |  |  |  |
|  | $ | 53,264 |  |  | $ | 8,267 |  |  |  |  |
Schedule of Allowance for Doubtful Accounts | Our allowance for doubtful accounts consists of the following:
(in 000s) |  |  |  |
As of April 30, |  | 2011 |  |  | 2010 |  |  |  |
Allowance related to: |  |  |  |  |  |  |  |  |  |  |  |
Emerald Advance lines of credit |  | $ | 4,400 |  |  | $ | 35,239 |  |  |  |  |
Tax client receivables related to RALs |  |  | – |  |  |  | 12,191 |  |  |  |  |
Loans to franchisees |  |  | – |  |  |  | 4 |  |  |  |  |
All other receivables |  |  | 63,066 |  |  |  | 65,041 |  |  |  |  |
|  | $ | 67,466 |  |  | $ | 112,475 |  |  |  |  |
Schedule of Activity in the Allowance for Doubtful Accounts |
(in 000s) |  |  |  |
|  | Emerald Advance |  |  | Tax Client |  |  | Loans |  |  | All |  |  |  |  |  |  |
|  | Lines of Credit |  |  | Receivables - RALs |  |  | to Franchisees |  |  | Other |  |  | Total |  |  |  |
Balance as of May 1, 2008 |  | $ | 31,393 |  |  | $ | 17,398 |  |  | $ | 4 |  |  | $ | 71,360 |  |  | $ | 120,155 |  |  |  |  |
Provision |  |  | 42,875 |  |  |  | 14,144 |  |  |  | – |  |  |  | 59,155 |  |  |  | 116,174 |  |  |  |  |
Recoveries |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 315 |  |  |  | 315 |  |  |  |  |
Charge-offs |  |  | (31,393 | ) |  |  | (17,406 | ) |  |  | – |  |  |  | (59,304 | ) |  |  | (108,103 | ) |  |  |  |
Balance as of April 30, 2009 |  | $ | 42,875 |  |  | $ | 14,136 |  |  | $ | 4 |  |  | $ | 71,526 |  |  | $ | 128,541 |  |  |  |  |
Provision |  |  | 33,919 |  |  |  | 12,193 |  |  |  | – |  |  |  | 65,642 |  |  |  | 111,754 |  |  |  |  |
Recoveries |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 534 |  |  |  | 534 |  |  |  |  |
Charge-offs |  |  | (41,555 | ) |  |  | (14,138 | ) |  |  | – |  |  |  | (72,661 | ) |  |  | (128,354 | ) |  |  |  |
Balance as of April 30, 2010 |  | $ | 35,239 |  |  | $ | 12,191 |  |  | $ | 4 |  |  | $ | 65,041 |  |  | $ | 112,475 |  |  |  |  |
Provision |  |  | 91,546 |  |  |  | 2 |  |  |  | – |  |  |  | 52,716 |  |  |  | 144,264 |  |  |  |  |
Recoveries |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 312 |  |  |  | 312 |  |  |  |  |
Charge-offs |  |  | (122,385 | ) |  |  | (12,193 | ) |  |  | (4 | ) |  |  | (55,003 | ) |  |  | (189,585 | ) |  |  |  |
Balance as of April 30, 2011 |  | $ | 4,400 |  |  | $ | – |  |  | $ | – |  |  | $ | 63,066 |  |  | $ | 67,466 |  |  |  |  |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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