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Goodwill and Intangible Assets (Tables) | 12 Months Ended
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Apr. 30, 2011
Goodwill and Intangible Assets |
Schedule of Goodwill |
(in 000s) |  |  |  |
|  | Tax Services |  |  | Business Services |  |  | Total |  |  |  |
Balance at May 1, 2009: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 449,779 |  |  | $ | 402,639 |  |  | $ | 852,418 |  |  |  |  |
Accumulated impairment losses |  |  | (2,188 | ) |  |  | – |  |  |  | (2,188 | ) |  |  |  |
|  |  | 447,591 |  |  |  | 402,639 |  |  |  | 850,230 |  |  |  |  |
Changes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisitions |  |  | 5,136 |  |  |  | 1,112 |  |  |  | 6,248 |  |  |  |  |
Disposals and foreign currency changes |  |  | (1,031 | ) |  |  | – |  |  |  | (1,031 | ) |  |  |  |
Impairments |  |  | – |  |  |  | (15,000 | ) |  |  | (15,000 | ) |  |  |  |
Balance at April 30, 2010: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 453,884 |  |  |  | 403,751 |  |  |  | 857,635 |  |  |  |  |
Accumulated impairment losses |  |  | (2,188 | ) |  |  | (15,000 | ) |  |  | (17,188 | ) |  |  |  |
|  |  | 451,696 |  |  |  | 388,751 |  |  |  | 840,447 |  |  |  |  |
Changes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisitions |  |  | 15,441 |  |  |  | 28,552 |  |  |  | 43,993 |  |  |  |  |
Disposals and foreign currency changes |  |  | (10,286 | ) |  |  | (5,209 | ) |  |  | (15,495 | ) |  |  |  |
Impairments |  |  | (22,700 | ) |  |  | – |  |  |  | (22,700 | ) |  |  |  |
Balance at April 30, 2011: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 459,039 |  |  |  | 427,094 |  |  |  | 886,133 |  |  |  |  |
Accumulated impairment losses |  |  | (24,888 | ) |  |  | (15,000 | ) |  |  | (39,888 | ) |  |  |  |
|  | $ | 434,151 |  |  | $ | 412,094 |  |  | $ | 846,245 |  |  |  |  |
Schedule of Intangible Assets |
(in 000s) |  |  |  |
As of April 30, |  | 2011 |  |  | 2010 |  |  |  |
|  | Gross |  |  |  |  |  |  |  |  | Gross |  |  |  |  |  |  |  |  |  |
|  | Carrying |  |  | Accumulated |  |  |  |  |  | Carrying |  |  | Accumulated |  |  |  |  |  |  |
|  | Amount |  |  | Amortization |  |  | Net |  |  | Amount |  |  | Amortization |  |  | Net |  |  |  |
Tax Services: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  | $ | 87,624 |  |  | $ | (41,076 | ) |  | $ | 46,548 |  |  | $ | 67,705 |  |  | $ | (33,096 | ) |  | $ | 34,609 |  |  |  |  |
Noncompete agreements |  |  | 23,456 |  |  |  | (22,059 | ) |  |  | 1,397 |  |  |  | 23,062 |  |  |  | (21,278 | ) |  |  | 1,784 |  |  |  |  |
Reacquired franchise rights |  |  | 214,330 |  |  |  | (9,961 | ) |  |  | 204,369 |  |  |  | 223,773 |  |  |  | (6,096 | ) |  |  | 217,677 |  |  |  |  |
Franchise agreements |  |  | 19,201 |  |  |  | (3,093 | ) |  |  | 16,108 |  |  |  | 19,201 |  |  |  | (1,813 | ) |  |  | 17,388 |  |  |  |  |
Purchased technology |  |  | 14,700 |  |  |  | (8,505 | ) |  |  | 6,195 |  |  |  | 14,500 |  |  |  | (6,266 | ) |  |  | 8,234 |  |  |  |  |
Trade name |  |  | 1,325 |  |  |  | (600 | ) |  |  | 725 |  |  |  | 1,325 |  |  |  | (400 | ) |  |  | 925 |  |  |  |  |
Business Services: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  |  | 152,079 |  |  |  | (128,738 | ) |  |  | 23,341 |  |  |  | 145,149 |  |  |  | (120,037 | ) |  |  | 25,112 |  |  |  |  |
Noncompete agreements |  |  | 35,818 |  |  |  | (24,662 | ) |  |  | 11,156 |  |  |  | 33,052 |  |  |  | (22,118 | ) |  |  | 10,934 |  |  |  |  |
Attest firm affiliation |  |  | 7,629 |  |  |  | (318 | ) |  |  | 7,311 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |
Trade name – amortizing |  |  | 2,600 |  |  |  | (2,600 | ) |  |  | – |  |  |  | 2,600 |  |  |  | (2,600 | ) |  |  | – |  |  |  |  |
Trade name – non-amortizing |  |  | 55,637 |  |  |  | (4,868 | ) |  |  | 50,769 |  |  |  | 55,637 |  |  |  | (4,868 | ) |  |  | 50,769 |  |  |  |  |
Total intangible assets |  | $ | 614,399 |  |  | $ | (246,480 | ) |  | $ | 367,919 |  |  | $ | 586,004 |  |  | $ | (218,572 | ) |  | $ | 367,432 |  |  |  |  |

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- Definition Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13854-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph c -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 142 -Paragraph 45 -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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 47 -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. + Details
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