XML 61 R62.htm IDEA: XBRL DOCUMENT ﻿
v2.3.0.11

Commitments And Contingencies (Narrative) (Details) (USD $) | 3 Months Ended | 39 Months Ended |  |
--- | --- | --- | --- | ---
Jul. 31, 2011 | Jul. 31, 2010 | Jul. 31, 2011 | Apr. 30, 2011 | Apr. 30, 2009
Standard guarantee accrual amount | $ 13,000,000 |  | $ 13,000,000 | $ 14,700,000 |
Contingent business acquisition obligations | 1,400,000 |  | 1,400,000 | 3,800,000 |
Contingent consideration liability recorded | 10,200,000 |  | 10,200,000 | 11,000,000 |
Maximum exposure to economic loss under the administrative services agreement | 95,200,000 |  | 95,200,000 |  |
Percentage of loans originated in 2006 and 2007 | 89.00% |  | 89.00% |  |
Amount of loans originated during 2005 through 2007 | 84,000,000,000 |  | 84,000,000,000 |  |
Percentage of loans issued to government sponsored entities | 1.00% |  | 1.00% |  |
Reserve for losses on repurchases | 125,775,000 | 188,130,000 | 125,775,000 | 126,260,000 | 188,200,000
Payments under indemnity agreement dated April 2008 |  | (70,000) |  |  |
Increase in losses due to assumed 1% increase in validity rates and loss severities | 16,000,000 |  |  |  |
Claims subject to review by SCC, amount | 66,000,000 |  | 66,000,000 |  |
Percentage of claims denied by SCC | 85.00% |  |  |  |
Percentage of valid claims that resulted in loan repurchases | 22.00% |  |  |  |
Percentage of valid claims that resulted in indemnification or settlement payments | 78.00% |  |  |  |
Loss severity rate | 57.00% |  | 57.00% |  |
Losses incurred on claim settlements |  |  | 117,000,000 |  |
Net balance of all mortgage loans held for sale by SCC | 11,900,000 |  | 11,900,000 |  |
Provisions for additional losses on repurchases | 0 |  |  |  |
Minimum [Member] |  |  |  |  |
Number of days to respond to representation and warranty claims | 60 |  |  |  |
Maximum [Member] |  |  |  |  |
Percentage of loans issued to government sponsored entities | 1.00% |  | 1.00% |  |
Number of days to respond to representation and warranty claims | 120 |  |  |  |
2005 [Member] |  |  |  |  |
Value of loans which have defaulted in the first two years | 4,000,000,000 |  | 4,000,000,000 |  |
2006 [Member] |  |  |  |  |
Value of loans which have defaulted in the first two years | 6,300,000,000 |  | 6,300,000,000 |  |
2007 [Member] |  |  |  |  |
Value of loans which have defaulted in the first two years | 2,900,000,000 |  | 2,900,000,000 |  |
Private-Label Securitization Transactions [Member] |  |  |  |  |
Claims subject to review by SCC, amount | 52,000,000 |  | 52,000,000 |  |
Monoline Insurers [Member] |  |  |  |  |
Claims subject to review by SCC, amount | 14,000,000 |  | 14,000,000 |  |
Indemnity Agreement With Single Counterparty [Member] |  |  |  |  |
Reserve for losses on repurchases | 49,800,000 |  | 49,800,000 |  |
Additional Information Requested By Counterparty [Member] |  |  |  |  |
Claims subject to review by SCC, amount | $ 8,000,000 |  | $ 8,000,000 |  |

X
- Definition Amount of loans originated during 2005 through 2007 + Details
Name: | hrb_AmountOfLoansOriginatedDuring2005Through2007
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Claims subject to review, amount + Details
Name: | hrb_ClaimsSubjectToReviewAmount
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Increase in losses due to assumed 1% increase in validity rates and loss severities + Details
Name: | hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Liability Recorded For Contingent Consideration + Details
Name: | hrb_LiabilityRecordedForContingentConsideration
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Loss Contingency Approximate Loss Severity Rates + Details
Name: | hrb_LossContingencyApproximateLossSeverityRates
Namespace Prefix: | hrb
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Net balance of all mortgage loans held for sale + Details
Name: | hrb_NetBalanceOfAllMortgageLoansHeldForSale
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of days to respond to representation and warranty claims. + Details
Name: | hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims
Namespace Prefix: | hrb
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of claims denied by SCC + Details
Name: | hrb_PercentageOfClaimsDeniedByScc
Namespace Prefix: | hrb
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of loans issued to government sponsored entities + Details
Name: | hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities
Namespace Prefix: | hrb
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of loans originated in 2006 and 2007 + Details
Name: | hrb_PercentageOfLoansOriginatedIn2006And2007
Namespace Prefix: | hrb
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of valid claims that resulted in indemnification or settlement payments + Details
Name: | hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments
Namespace Prefix: | hrb
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of valid claims that resulted in loan repurchases + Details
Name: | hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases
Namespace Prefix: | hrb
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Provisions for additional losses on repurchases. + Details
Name: | hrb_ProvisionsForAdditionalLossesOnRepurchases
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Standard guarantee accrual amount + Details
Name: | hrb_StandardGuaranteeAccrualAmount
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Value of loans which have defaulted in the first two years + Details
Name: | hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears
Namespace Prefix: | hrb
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 35 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6910684&loc=d3e4570-128470 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6411-128476 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 68 -Subparagraph g(1) -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 805 -SubTopic 20 -Section 30 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=6910544&loc=d3e4243-128469 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 40 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6910732&loc=d3e4805-128471 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 29, 30, 41, 42, 64 -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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(3),(c)(1) -URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6927-128479 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph f -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 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 25 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6946367&loc=d3e3642-128468 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 30 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=6910544&loc=d3e4237-128469 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 65 -Subparagraph a, b -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 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 25 -Paragraph 27 -URI http://asc.fasb.org/extlink&oid=6946367&loc=d3e3629-128468 + Details
Name: | us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The net proceeds or assets obtained in excess of (less than) the net carrying amount of assets recorded, or assets distributed and liabilities assumed less than (in excess of) estimated litigation liability extinguished, in settlement of a litigation matter. Represents (for other than an insurance entity in its normal claims settlement process), the amount of income (expense) recognized in the period to settle pending or threatened litigation and insurance claims. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 9, 10, 11, 12 -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 FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349 + Details
Name: | us-gaap_GainLossRelatedToLitigationSettlement
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The carrying amount as of the balance sheet date of the combined total of loss contingency liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 9, 10, 11, 12 -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 FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349 + Details
Name: | us-gaap_LossContingencyAccrualAtCarryingValue
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The payments made in the period which reduced loss contingency liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 9, 10, 11, 12 -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 FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349 + Details
Name: | us-gaap_LossContingencyAccrualCarryingValuePayments
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The reporting entity's maximum amount of exposure to loss as a result of its involvement with the Variable Interest Entity (VIE). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph b -URI http://asc.fasb.org/extlink&oid=6970148&loc=d3e5728-111685 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS140-4/FIN46(R) -Paragraph C6 -Subparagraph b -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 FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6970148&loc=d3e5747-111685 + Details
Name: | us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant