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Receivables (Tables) | 9 Months Ended
--- | ---
Jan. 31, 2013
Schedule Of Short-Term Receivables |
|  |  |  |  |  |  |  | (in 000s)
As of |  | January 31, 2013 |  |  | January 31, 2012 |  |  | April 30, 2012
Emerald Advance lines of credit | $ | 462,576 |  | $ | 443,717 |  | $ | 23,717
Receivables for tax preparation and related fees |  | 250,566 |  |  | 333,636 |  |  | 42,286
Loans to franchisees |  | 110,560 |  |  | 81,415 |  |  | 61,252
Royalties from franchisees |  | 69,627 |  |  | 88,597 |  |  | 5,781
RAC fees receivable |  | 31,680 |  |  | 28,942 |  |  | -
Receivable from McGladrey & Pullen LLP |  | - |  |  | 32,342 |  |  | -
Other |  | 68,980 |  |  | 91,392 |  |  | 105,411
|  | 993,989 |  |  | 1,100,041 |  |  | 238,447
Allowance for doubtful accounts |  | (44,829) |  |  | (64,139) |  |  | (44,589)
| $ | 949,160 |  | $ | 1,035,902 |  | $ | 193,858
Schedule Of Loans Receivable |
|  |  |  |  |  |  |  | (in 000s)
|  | Emerald Advance |  |  | Loans |  |  | Credit
|  | Lines of Credit |  |  | to Franchisees |  |  | Card Balances
As of January 31, 2013: |  |  |  |  |  |  |  |
Short-term | $ | 462,576 |  | $ | 110,560 |  | $ | 4,220
Long-term |  | 10,465 |  |  | 127,274 |  |  | 16,045
| $ | 473,041 |  | $ | 237,834 |  | $ | 20,265
As of January 31, 2012: |  |  |  |  |  |  |  |
Short-term | $ | 443,717 |  | $ | 81,415 |  | $ | -
Long-term |  | 15,001 |  |  | 134,136 |  |  | -
| $ | 458,718 |  | $ | 215,551 |  | $ | -
As of April 30, 2012: |  |  |  |  |  |  |  |
Short-term | $ | 23,717 |  | $ | 61,252 |  | $ | -
Long-term |  | 13,007 |  |  | 109,837 |  |  | -
| $ | 36,724 |  | $ | 171,089 |  | $ | -
Schedule Of Receivables Based On Year Of Origination |
|  | (in 000s)
2013 | $ | 435,117
2012 |  | 6,936
2011 |  | 5,992
2010 |  | 3,493
2009 and prior |  | 5,073
Revolving loans |  | 16,430
| $ | 473,041
Schedule Of Credit Quality Of Credit Card Receivables |
|  |  |  |  |  |  |  | (in 000s)
Credit Quality Indicators |  | Purchased from SCC |  | All Other |  | Total Portfolio
Occupancy status: |  |  |  |  |  |  |  |
Owner occupied | $ | 154,470 |  | $ | 102,180 |  | $ | 256,650
Non-owner occupied |  | 57,780 |  |  | 57,709 |  |  | 115,489
| $ | 212,250 |  | $ | 159,889 |  | $ | 372,139
Documentation level: |  |  |  |  |  |  |  |
Full documentation | $ | 68,413 |  | $ | 116,591 |  | $ | 185,004
Limited documentation |  | 6,889 |  |  | 16,775 |  |  | 23,664
Stated income |  | 118,100 |  |  | 16,385 |  |  | 134,485
No documentation |  | 18,848 |  |  | 10,138 |  |  | 28,986
| $ | 212,250 |  | $ | 159,889 |  | $ | 372,139
Internal risk rating: |  |  |  |  |  |  |  |
High | $ | 68,645 |  | $ | - |  | $ | 68,645
Medium |  | 143,605 |  |  | - |  |  | 143,605
Low |  | - |  |  | 159,889 |  |  | 159,889
| $ | 212,250 |  | $ | 159,889 |  | $ | 372,139
Schedule Of Activity In The Allowance For Doubtful Accounts |
|  |  |  |  |  |  |  |  |  |  | (in 000s)
|  | Balance as of |  |  |  |  |  |  |  |  | Balance as of
|  | April 30, 2012 |  |  | Provision |  |  | Charge-offs |  |  | January 31, 2013
Emerald Advance lines of credit | $ | 6,200 |  | $ | 25,519 |  | $ | - |  | $ | 31,719
Loans to franchisees |  | - |  |  | 42 |  |  | - |  |  | 42
Credit cards |  | - |  |  | 4,255 |  |  | - |  |  | 4,255
All other receivables |  | 38,389 |  |  | 10,666 |  |  | (40,242) |  |  | 8,813
| $ | 44,589 |  | $ | 40,482 |  | $ | (40,242) |  | $ | 44,829
|  | Balance as of |  |  |  |  |  |  |  |  | Balance as of
|  | April 30, 2011 |  |  | Provision |  |  | Charge-offs |  |  | January 31, 2012
Emerald Advance lines of credit | $ | 4,400 |  | $ | 33,570 |  | $ | - |  | $ | 37,970
Loans to franchisees |  | - |  |  | - |  |  | - |  |  | -
Credit cards |  | - |  |  | - |  |  | - |  |  | -
All other receivables |  | 43,543 |  |  | 17,062 |  |  | (34,436) |  |  | 26,169
| $ | 47,943 |  | $ | 50,632 |  | $ | (34,436) |  | $ | 64,139
Credit Card Receivables [Member] |
Schedule Of Credit Quality Of Credit Card Receivables |
|  | (in 000s)
Tier 1 | $ | 3,779
Tier 2 |  | 8,818
Tier 3 |  | 2,660
Tier 4 |  | 5,008
| $ | 20,265

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=7880640&loc=SL6953803-111525 + 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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