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Receivables | 3 Months Ended
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Jul. 31, 2011
Receivables |
Receivables | 4. Receivables Our short-term receivables consist of the following:
|  |  |  |  | (in 000s) |
As of |  | July 31, 2011 |  |  | April 30, 2011 |
Business Services receivables | $ | 224,631 |  | $ | 281,847 |
Loans to franchisees |  | 62,313 |  |  | 62,181 |
Receivables for tax preparation and related fees |  | 36,203 |  |  | 38,930 |
Emerald Advance lines of credit |  | 30,699 |  |  | 31,645 |
Royalties from franchisees |  | 707 |  |  | 11,645 |
Tax client receivables related to RALs |  | 1,971 |  |  | 2,412 |
Other |  | 40,446 |  |  | 131,096 |
|  | 396,970 |  |  | 559,756 |
Allowance for doubtful accounts |  | (67,582 | ) |  | (67,466 | )
| $ | 329,388 |  | $ | 492,290 |
The short-term portion of Emerald Advance lines of credit (EAs), tax client receivables related to refund anticipation loans (RALs) and loans made to franchisees is included in receivables, while the long-term portion is included in other assets in the condensed consolidated financial statements. These amounts are as follows:
|  |  |  |  |  | (in 000s)
|  | Emerald Advance |  | Tax Client |  | Loans
|  | Lines of Credit |  | Receivables - RALs |  | to Franchisees
As of July 31, 2011: |  |  |  |  |  |
Short-term | $ | 30,699 | $ | 1,971 | $ | 62,313
Long-term |  | 18,539 |  | 5,271 |  | 123,962
| $ | 49,238 | $ | 7,242 | $ | 186,275
As of April 30, 2011: |  |  |  |  |  |
Short-term | $ | 31,645 | $ | 2,412 | $ | 62,181
Long-term |  | 21,619 |  | 5,855 |  | 110,420
| $ | 53,264 | $ | 8,267 | $ | 172,601
We review the credit quality of our EA receivables and tax client receivables related to RALs based on pools, which are segregated by the year of origination, with older years being deemed more unlikely to be repaid. These amounts as of July 31, 2011, by year of origination, are as follows: (in 000s)
|  | Emerald Advance |  | Tax Client
|  | Lines of Credit |  | Receivables - RALs
Credit Quality Indicator – Year of origination: |  |  |  |
2011 | $ | 25,738 | $ | -
2010 |  | 5,006 |  | 86
2009 |  | 4,953 |  | 2,124
2008 and prior |  | 2,082 |  | 5,032
Revolving loans |  | 11,459 |  | -
| $ | 49,238 | $ | 7,242
As of July 31, 2011 and April 30, 2011, $44.6 million and $46.8 million, respectively, of EAs were on non-accrual status and classified as impaired, or more than 60 days past due. All tax client receivables related to RALs are considered impaired. Loans made to franchisees totaled $186.3 million at July 31, 2011, and consisted of $140.0 million in term loans made to finance the purchase of franchises and $46.3 million in revolving lines of credit made to existing franchisees primarily for the purpose of funding their off-season needs. Our allowance for doubtful accounts consists of the following:
|  |  |  | (in 000s)
As of |  | July 31, 2011 |  | April 30, 2011
Allowance related to: |  |  |  |
Emerald Advance lines of credit | $ | 5,350 | $ | 4,400
Tax client receivables related to RALs |  | - |  | -
Loans to franchisees |  | - |  | -
All other receivables |  | 62,232 |  | 63,066
| $ | 67,582 | $ | 67,466
Activity in the allowance for doubtful accounts for the three months ended July 31, 2011 and 2010 is as follows:
|  |  |  |  |  |  |  |  |  |  |  | (in 000s) |
Emerald Advance |  | Tax Client |  | Loans |  |  | All |  |  |  |
| Lines of Credit Receivables - RALs to Franchisees |  |  | Other |  |  | Total |
Balance as of April 30, 2011 | $ | 4,400 | $ | - | $ | - |  | $ | 63,066 |  | $ | 67,466 |
Provision |  | 950 |  | - |  | - |  |  | 1,955 |  |  | 2,905 |
Recoveries |  | - |  | - |  | - |  |  | 51 |  |  | 51 |
Charge-offs |  | - |  | - |  | - |  |  | (2,840 | ) |  | (2,840 | )
Balance as of July 31, 2011 | $ | 5,350 | $ | - | $ | - |  | $ | 62,232 |  | $ | 67,582 |
Balance as of April 30, 2010 | $ | 35,239 | $ | 12,191 | $ | 4 |  | $ | 65,041 |  | $ | 112,475 |
Provision |  | 710 |  | 2 |  | - |  |  | 1,078 |  |  | 1,790 |
Recoveries |  | - |  | - |  | - |  |  | 128 |  |  | 128 |
Charge-offs |  | - |  | - |  | (4 | ) |  | (2,015 | ) |  | (2,019 | )
Balance as of July 31, 2010 | $ | 35,949 | $ | 12,193 | $ | - |  | $ | 64,232 |  | $ | 112,374 |
There were no changes to our methodology related to the calculation of our allowance for doubtful accounts during the three months ended July 31, 2011.

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