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Receivables | 6 Months Ended
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Oct. 31, 2012
Receivables [Abstract] |
Receivables | 3. Receivables Short-term receivables of our continuing operations consist of the following:
|  |  |  |  |  |  |  | (in 000s)
As of |  | October 31, 2012 |  |  | October 31, 2011 |  |  | April 30, 2012
Loans to franchisees | $ | 69,110 |  | $ | 67,594 |  | $ | 61,252
Receivables for tax preparation and related fees |  | 34,083 |  |  | 34,561 |  |  | 42,286
Emerald Advance lines of credit |  | 23,630 |  |  | 29,929 |  |  | 23,717
Royalties from franchisees |  | 8,744 |  |  | 5,389 |  |  | 5,781
Other |  | 31,705 |  |  | 39,001 |  |  | 105,411
|  | 167,272 |  |  | 176,474 |  |  | 238,447
Allowance for doubtful accounts |  | (42,761) |  |  | (48,412) |  |  | (44,589)
| $ | 124,511 |  | $ | 128,062 |  | $ | 193,858
The short-term portion of Emerald Advance lines of credit (EAs) and loans made to franchisees is included in receivables, while the long-term portion is included in other assets in the consolidated balance sheets. These amounts are as follows:
|  |  |  |  | (in 000s)
|  | Emerald Advance |  |  | Loans
|  | Lines of Credit |  |  | to Franchisees
As of October 31, 2012: |  |  |  |  |
Short-term | $ | 23,630 |  | $ | 69,110
Long-term |  | 10,825 |  |  | 119,102
| $ | 34,455 |  | $ | 188,212
As of October 31, 2011: |  |  |  |  |
Short-term | $ | 29,929 |  | $ | 67,594
Long-term |  | 17,749 |  |  | 130,280
| $ | 47,678 |  | $ | 197,874
As of April 30, 2012: |  |  |  |  |
Short-term | $ | 23,717 |  | $ | 61,252
Long-term |  | 13,007 |  |  | 109,837
| $ | 36,724 |  | $ | 171,089
We review the credit quality of our EA receivables 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 October 31, 2012, by year of origination, are as follows:
|  | (in 000s)
2012 | $ | 7,187
2011 |  | 6,260
2010 |  | 3,509
2009 and prior |  | 5,085
Revolving loans |  | 12,414
| $ | 34,455
As of October 31, 2012 and April 30, 2012, $30.3 million and $31.4 million, respectively, of EAs were on non-accrual status and classified as impaired, or more than 60 days past due. Loans made to franchisees at October 31, 2012 totaled $188.2 million, and consisted of $136.9 million in term loans and $51.3 million in revolving lines of credit made to existing franchisees primarily for the purpose of funding off-season working capital needs. Loans made to franchisees at April 30, 2012 totaled $171.1 million, and consisted of $127.0 million in term loans and $44.1 million in revolving lines of credit. As of October 31, 2012, we had no loans to franchisees that were past due or on non-accrual status. Activity in the allowance for doubtful accounts for the six months ended October 31, 2012 and 2011 is as follows:
|  |  |  |  |  |  |  |  |  |  | (in 000s)
|  | Emerald Advance |  |  | Loans |  |  | All |  |  |
|  | Lines of Credit |  |  | to Franchisees |  |  | Other |  |  | Total
Balance as of April 30, 2012 | $ | 6,200 |  | $ | - |  | $ | 38,389 |  | $ | 44,589
Provision |  | 310 |  |  | - |  |  | 840 |  |  | 1,150
Charge-offs |  | - |  |  | - |  |  | (2,978) |  |  | (2,978)
Balance as of October 31, 2012 | $ | 6,510 |  | $ | - |  | $ | 36,251 |  | $ | 42,761
Balance as of April 30, 2011 | $ | 4,400 |  | $ | - |  | $ | 43,543 |  | $ | 47,943
Provision |  | 1,530 |  |  | - |  |  | 828 |  |  | 2,358
Charge-offs |  | - |  |  | - |  |  | (1,889) |  |  | (1,889)
Balance as of October 31, 2011 | $ | 5,930 |  | $ | - |  | $ | 42,482 |  | $ | 48,412
There were no changes to our methodology related to the calculation of our allowance for doubtful accounts during the six months ended October 31, 2012.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 3: 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=7512638&loc=d3e5074-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524 Reference 5: 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 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph d -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 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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