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v2.3.0.11

Receivables (Tables) | 3 Months Ended
--- | ---
Jul. 31, 2011
Receivables |
Schedule Of Short-Term Receivables |
|  |  |  |  | (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 |
Schedule Of Loans Receivable |
|  |  |  |  |  | (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
Schedule Of Receivables Based On Year Of Origination |
|  | 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
Schedule Of Allowance For Doubtful Accounts |
|  |  |  | (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
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 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 |

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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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