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Receivables (Tables) | 12 Months Ended
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Apr. 30, 2013
Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract] |
Schedule Of Short-Term Receivables | Short-term receivables consist of the following:
(in 000s) |
As of April 30, |  | 2013 |  |  | 2012 |
Loans to franchisees |  | $ | 65,413 |  |  | $ | 61,252 |
Receivables for tax preparation and related fees |  | 49,356 |  |  | 42,286 |
CashBack receivables |  | 47,658 |  |  | 56,846 |
Emerald Advance lines of credit |  | 23,218 |  |  | 23,717 |
Royalties from franchisees |  | 10,722 |  |  | 5,781 |
Credit cards |  | 7,733 |  |  | — |
Other |  | 53,134 |  |  | 48,565 |
|  | 257,234 |  |  | 238,447 |
Allowance for doubtful accounts |  | (50,399 | ) |  | (44,589 | )
|  | $ | 206,835 |  |  | $ | 193,858 |
Schedule Of Loans Receivable | The short-term portion of EAs, loans made to franchisees, CashBack balances and credit card balances 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) |
|  | EAs |  |  | Loans to Franchisees |  |  | CashBack |  |  | Credit Cards |
As of April 30, 2013: |  |  |  |  |  |  |  |
Short-term |  | $ | 23,218 |  |  | $ | 65,413 |  |  | $ | 47,658 |  |  | $ | 7,733 |
Long-term |  | 9,819 |  |  | 103,047 |  |  | — |  |  | 15,538 |
|  | $ | 33,037 |  |  | $ | 168,460 |  |  | $ | 47,658 |  |  | $ | 23,271 |
As of April 30, 2012: |  |  |  |  |  |  |  |
Short-term |  | $ | 23,717 |  |  | $ | 61,252 |  |  | $ | 56,846 |  |  | $ | — |
Long-term |  | 13,007 |  |  | 109,837 |  |  | — |  |  | — |
|  | $ | 36,724 |  |  | $ | 171,089 |  |  | $ | 56,846 |  |  | $ | — |
Schedule Of Receivables Based On Year Of Origination | These amounts as of April 30, 2013, by year of origination, are as follows:
(in 000s) |
Credit Quality Indicator – Year of origination: |  |
2013 |  | $ | 11,548 |
2012 |  | 1,480 |
2011 |  | 2,412 |
2010 and prior |  | 6,434 |
Revolving loans |  | 11,163 |
|  | $ | 33,037 |
Credit Card Receivables by Risk Tier | Credit card receivable balances as of April 30, 2013, by credit tier, are as follows:
(in 000s) |
Tier 1 |  | $ | 4,708 |
Tier 2 |  | 9,912 |
Tier 3 |  | 2,895 |
Tier 4 |  | 5,756 |
|  | $ | 23,271 |
Credit Card Receivables, Aging Schedule | An aging of our credit card receivable balances as of April 30, 2013 is as follows :
(in 000s) |
Current |  | $ | 14,447 |
Less than 30 days past due |  | 2,479 |
30 - 59 days past due |  | 1,716 |
60 - 89 days past due |  | 1,149 |
90 days or more past due |  | 3,480 |
|  | $ | 23,271 |
Schedule Of Activity In The Allowance For Doubtful Accounts | Activity in the allowance for doubtful accounts for our short-term and long-term receivables for the years ended April 30, 2013, 2012 and 2011 is as follows:
(in 000s) |
|  | EAs |  |  | Loans to Franchisees |  |  | CashBack |  |  | Credit Cards |  |  | All Other |  |  | Total |
Balance as of May 1, 2010 |  | $ | 35,239 |  |  | $ | 4 |  |  | $ | 3,850 |  |  | $ | — |  |  | $ | 52,064 |  |  | $ | 91,157 |
Provision |  | 91,546 |  |  | — |  |  | 4,853 |  |  | — |  |  | 41,540 |  |  | 137,939 |
Charge-offs |  | (122,385 | ) |  | (4 | ) |  | (4,811 | ) |  | — |  |  | (53,953 | ) |  | (181,153 | )
Balance as of April 30, 2011 |  | 4,400 |  |  | — |  |  | 3,892 |  |  | — |  |  | 39,651 |  |  | 47,943 |
Provision |  | 28,057 |  |  | — |  |  | 1,631 |  |  | — |  |  | 36,974 |  |  | 66,662 |
Charge-offs |  | (26,257 | ) |  | — |  |  | (3,244 | ) |  | — |  |  | (40,515 | ) |  | (70,016 | )
Balance as of April 30, 2012 |  | 6,200 |  |  | — |  |  | 2,279 |  |  | — |  |  | 36,110 |  |  | 44,589 |
Provision |  | 28,430 |  |  | — |  |  | 4,647 |  |  | 7,349 |  |  | 35,300 |  |  | 75,726 |
Charge-offs |  | (27,240 | ) |  | — |  |  | (4,157 | ) |  | (45 | ) |  | (31,170 | ) |  | (62,612 | )
Balance as of April 30, 2013 |  | $ | 7,390 |  |  | $ | — |  |  | $ | 2,769 |  |  | $ | 7,304 |  |  | $ | 40,240 |  |  | $ | 57,703 |

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- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953401-111524 + Details
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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 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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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