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Receivables | 12 Months Ended
--- | ---
Apr. 30, 2018
Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract] |
Receivables | Receivables, net of their related allowance, consist of the following:
(in 000s) |
As of April 30, |  | 2018 |  | 2017
|  | Short-term |  |  | Long-term |  |  | Short-term |  |  | Long-term |
Loans to franchisees |  | $ | 30,596 |  |  | $ | 35,212 |  |  | $ | 39,911 |  |  | $ | 36,614 |
Receivables for U.S. assisted and DIY tax preparation and related fees |  | 41,572 |  |  | 5,503 |  |  | 23,025 |  |  | 6,316 |
Instant Cash Back® receivables |  | 27,192 |  |  | 2,057 |  |  | 34,940 |  |  | — |
H&R Block Emerald Advance® lines of credit |  | 15,642 |  |  | 5,754 |  |  | 16,202 |  |  | 5,069 |
Software receivables from retailers |  | 6,769 |  |  | — |  |  | 16,715 |  |  | — |
Royalties and other receivables from franchisees |  | 9,239 |  |  | 761 |  |  | 13,275 |  |  | 1,585 |
Other |  | 15,764 |  |  | 3,147 |  |  | 18,707 |  |  | 3,314 |
|  | $ | 146,774 |  |  | $ | 52,434 |  |  | $ | 162,775 |  |  | $ | 52,898 |
Balances presented above as short-term are included in receivables, while the long-term portions are included in other noncurrent assets in the consolidated balance sheets. Loans to Franchisees. Franchisee loan balances consist of term loans made primarily to finance the purchase of franchises and revolving lines of credit primarily for the purpose of funding off-season working capital needs. As of April 30, 2018 and 2017, we had $0.1 million loans more than 90 days past due. We had no loans to franchisees on non-accrual status as of April 30, 2018 or 2017. Instant Cash Back® Program. Instant Cash Back amounts are generally received from the CRA within 60 days of filing the client's return, with the remaining balance collectible from the client. As of April 30, 2018 and 2017, we had $2.7 million and $1.5 million, respectively, of Instant Cash Back balances more than 60 days old. We review the credit quality of our Instant Cash Back receivables based on pools, which are segregated by the year of origination, with older years being deemed more unlikely to be repaid. As of April 30, 2018, gross balances of $31.9 million, $0.5 million and $0.7 million, were originated in fiscal years 2018, 2017, and 2016 and prior, respectively. H&R Block Emerald Advance® lines of credit. These lines of credit are originated by BofI, and we purchase a participation interest in them. 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. Beginning in fiscal year 2018, we now charge-off older balances in December while in prior years, these charge-offs happened in April. This change was made to align with our practices on other financial receivables. Current balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by year of origination, are as follows:
|  |  |  |  |  |  |  | (in 000s) |
As of April 30, |  | 2018 |  |  |  | 2017
Year of Origination |  | Current Balance |  | Non-Accrual |  | Year of Origination |  | Current Balance |  | Non-Accrual
2018 |  | $ | 25,835 |  |  | $ | 25,835 |  |  | 2017 |  | $ | 10,160 |  |  | $ | 10,160 |
2017 |  | 3,955 |  |  | 3,955 |  |  | 2016 |  | 4,527 |  |  | 4,527 |
2016 and prior |  | 4,502 |  |  | 4,502 |  |  | 2015 and prior |  | 2,709 |  |  | 2,709 |
Revolving loans |  | 13,726 |  |  | 11,067 |  |  | Revolving loans |  | 13,998 |  |  | 10,600 |
|  | 48,018 |  |  | $ | 45,359 |  |  |  |  | 31,394 |  |  | $ | 27,996 |
Allowance (1) |  | (26,622 | ) |  |  |  | Allowance (1) |  | (10,123 | ) |  |
Net balance |  | $ | 21,396 |  |  |  |  | Net balance |  | $ | 21,271 |  |  |
(1) | As of April 30, 2018, the allowance relates to estimated uncollectible balances from the 2018 tax season and past due revolving loans. As of April 30, 2017, the allowance related solely to revolving loans.
Allowance for Doubtful Accounts. Activity in the allowance for doubtful accounts for our receivables is as follows:
(in 000s) |
|  | EAs |  |  | All Other |  |  | Total |
Balances as of May 1, 2015 |  | $ | 7,353 |  |  | $ | 47,174 |  |  | $ | 54,527 |
Provision |  | 24,939 |  |  | 48,743 |  |  | 73,682 |
Charge-offs |  | (23,285 | ) |  | (47,913 | ) |  | (71,198 | )
Balances as of April 30, 2016 |  | 9,007 |  |  | 48,004 |  |  | 57,011 |
Provision |  | 12,713 |  |  | 40,063 |  |  | 52,776 |
Charge-offs |  | (11,597 | ) |  | (42,894 | ) |  | (54,491 | )
Balances as of April 30, 2017 |  | 10,123 |  |  | 45,173 |  |  | 55,296 |
Provision |  | 16,499 |  |  | 57,990 |  |  | 74,489 |
Charge-offs |  | — |  |  | (47,972 | ) |  | (47,972 | )
Balances as of April 30, 2018 |  | $ | 26,622 |  |  | $ | 55,191 |  |  | $ | 81,813 |
In fiscal years 2018 and 2017, we recorded recoveries of $2.9 million and $6.8 million, respectively, on EAs against our allowance, compared to none in fiscal year 2016.

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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 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5066-111524 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(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: 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)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: 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=84173941&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: 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=84173941&loc=d3e5074-111524 + Details
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