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v2.3.0.11

Receivables (Schedule of Activity in the Allowance for Doubtful Accounts) (Details) (USD $) In Thousands | 12 Months Ended
--- | ---
Apr. 30, 2011 | Apr. 30, 2010 | Apr. 30, 2009
Beginning balance | $ 112,475 | $ 128,541 | $ 120,155
Provision | 144,264 | 111,754 | 116,174
Recoveries | 312 | 534 | 315
Charge-offs | (189,585) | (128,354) | (108,103)
Ending balance | 67,466 | 112,475 | 128,541
Emerald Advance Lines of Credit [Member] |  |  |
Beginning balance | 35,239 | 42,875 | 31,393
Provision | 91,546 | 33,919 | 42,875
Charge-offs | (122,385) | (41,555) | (31,393)
Ending balance | 4,400 | 35,239 | 42,875
Tax Client Receivables - RALs [Member] |  |  |
Beginning balance | 12,191 | 14,136 | 17,398
Provision | 2 | 12,193 | 14,144
Charge-offs | (12,193) | (14,138) | (17,406)
Ending balance |  | 12,191 | 14,136
Loans to Franchisees [Member] |  |  |
Beginning balance | 4 |  | 4
Recoveries |  |  |
Charge-offs | (4) |  |
Ending balance |  |  | 4
All Other Receivables [Member] |  |  |
Beginning balance | 65,041 | 71,526 | 71,360
Provision | 52,716 | 65,642 | 59,155
Recoveries | 312 | 534 | 315
Charge-offs | (55,003) | (72,661) | (59,304)
Ending balance | $ 63,066 | $ 65,041 | $ 71,526

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- Definition The carrying value as of the balance sheet date of the estimated valuation allowance to reduce gross premiums receivable to net realizable value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 7 -Section 03 -Paragraph 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.5) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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- Definition The amount charged against earnings during the period to provide for known and estimated losses on collections of premiums receivable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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- Definition The amount of increase during the period to the valuation allowance account representing the reversal of previous write offs due to unexpected collections of receivables against which losses had been provided. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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- Definition The amount of decrease during the period to the valuation allowance account representing portions of such account associated with premium receivables that have been determined to be absolutely uncollectible or that were sold or transferred, and which receivables were simultaneously written off. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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