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Receivables (Tables) | 12 Months Ended
--- | ---
Apr. 30, 2014
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, |  | 2014 |  |  | 2013 |
Loans to franchisees |  | $ | 63,716 |  |  | $ | 65,413 |
Receivables for tax preparation and related fees |  | 45,619 |  |  | 49,356 |
Cash Back® receivables |  | 48,812 |  |  | 47,658 |
Emerald Advance lines of credit |  | 20,577 |  |  | 23,218 |
Royalties from franchisees |  | 9,978 |  |  | 10,722 |
Other |  | 55,494 |  |  | 60,867 |
|  | 244,196 |  |  | 257,234 |
Allowance for doubtful accounts |  | (52,578 | ) |  | (50,399 | )
|  | $ | 191,618 |  |  | $ | 206,835 |
Schedule Of Loans Receivable | The short-term portion of EAs, loans made to franchisees and Cash Back® 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 |  |  | Cash Back® |
As of April 30, 2014: |  |  |  |  |  |
Short-term |  | $ | 20,577 |  |  | $ | 63,716 |  |  | $ | 48,812 |
Long-term |  | 3,862 |  |  | 90,747 |  |  | — |
|  | $ | 24,439 |  |  | $ | 154,463 |  |  | $ | 48,812 |
As of April 30, 2013: |  |  |  |  |  |
Short-term |  | $ | 23,218 |  |  | $ | 65,413 |  |  | $ | 47,658 |
Long-term |  | 9,819 |  |  | 103,047 |  |  | — |
|  | $ | 33,037 |  |  | $ | 168,460 |  |  | $ | 47,658 |
Schedule Of Receivables Based On Year Of Origination | These amounts as of April 30, 2014, by year of origination, are as follows:
(in 000s) |
Credit Quality Indicator – Year of origination: |  |
2014 |  | $ | 6,065 |
2013 |  | 1,890 |
2012 and prior |  | 4,677 |
Revolving loans |  | 11,807 |
|  | $ | 24,439 |
Schedule Of Activity In The Allowance For Doubtful Accounts | Activity in the allowance for doubtful accounts for our short-term and long-term receivables is as follows:
(in 000s) |
|  | EAs |  |  | Loans to Franchisees |  |  | Cash Back® |  |  | All Other |  |  | Total |
Balance as of May 1, 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 |  |  | 42,649 |  |  | 75,726 |
Charge-offs |  | (27,240 | ) |  | — |  |  | (4,157 | ) |  | (31,215 | ) |  | (62,612 | )
Balance as of April 30, 2013 |  | 7,390 |  |  | — |  |  | 2,769 |  |  | 47,544 |  |  | 57,703 |
Provision |  | 24,619 |  |  | 45 |  |  | 3,760 |  |  | 42,634 |  |  | 71,058 |
Charge-offs |  | (24,479 | ) |  | (45 | ) |  | (3,527 | ) |  | (48,132 | ) |  | (76,183 | )
Balances as of April 30, 2014 |  | $ | 7,530 |  |  | $ | — |  |  | $ | 3,002 |  |  | $ | 42,046 |  |  | $ | 52,578 |

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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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