XML 59 R44.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Receivables (Schedule Of Short-Term Receivables) (Details) (USD $) In Thousands, unless otherwise specified | Jan. 31, 2013 | Apr. 30, 2012 | Jan. 31, 2012 | Apr. 30, 2011
--- | --- | --- | --- | ---
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross | $ 993,989 | $ 238,447 | $ 1,100,041 |
Allowance for doubtful accounts | (44,829) | (44,589) | (64,139) | (47,943)
Receivables, net | 949,160 | 193,858 | 1,035,902 |
Emerald Advance Lines Of Credit [Member] |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross | 462,576 | 23,717 | 443,717 |
Allowance for doubtful accounts | (31,719) | (6,200) | (37,970) | (4,400)
Receivables For Tax Preparation And Related Fees [Member] |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross | 250,566 | 42,286 | 333,636 |
Loans To Franchisees [Member] |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross | 110,560 | 61,252 | 81,415 |
Allowance for doubtful accounts | (42) |  |  |
Royalties From Franchisees [Member] |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross | 69,627 | 5,781 | 88,597 |
RAC Fees Receivable [Member] |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross | 31,680 |  | 28,942 |
Receivable From McGladrey & Pullen LLC [Member] |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross |  |  | 32,342 |
Other [Member] |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |
Receivables, gross | $ 68,980 | $ 105,411 | $ 91,392 |

X
- Details
Name: | us-gaap_AccountsNotesAndLoansReceivableLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. + 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 -Subparagraph a(1) -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible. + References Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6375948&loc=d3e4531-111522 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(a),(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Subparagraph a -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (c),(e) -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 4 -Chapter 3 -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 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Subparagraph b -Article 5 + Details
Name: | us-gaap_NotesAndLoansReceivableGrossCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant