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RECEIVABLES (Tables) | 9 Months Ended
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Jan. 31, 2021
Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract] |
Schedule of Short-Term Receivables | Receivables, net of their related allowance, consist of the following:
(in 000s)
As of |  | January 31, 2021 |  | January 31, 2020 |  | April 30, 2020
|  | Short-term |  | Long-term |  | Short-term |  | Long-term |  | Short-term |  | Long-term
Loans to franchisees |  | $ | 24,558 |  |  | $ | 39,106 |  |  | $ | 36,372 |  |  | $ | 42,079 |  |  | $ | 25,397 |  |  | $ | 31,329 |
Receivables for U.S. assisted and DIY tax preparation and related fees |  | 168,905 |  |  | 3,111 |  |  | 316,987 |  |  | 3,716 |  |  | 47,030 |  |  | 3,112 |
H&R Block Instant Refund TM receivables |  | 1,398 |  |  | 314 |  |  | 6,733 |  |  | 563 |  |  | 15,031 |  |  | 1,325 |
H&R Block Emerald Advance® lines of credit |  | 314,015 |  |  | 4,937 |  |  | 373,271 |  |  | 6,179 |  |  | 10,001 |  |  | 14,081 |
Software receivables from retailers |  | 4,434 |  |  | — |  |  | 8,101 |  |  | — |  |  | 7,341 |  |  | — |
Royalties and other receivables from franchisees |  | 31,346 |  |  | 214 |  |  | 55,645 |  |  | 67 |  |  | 9,861 |  |  | 42 |
Wave payment processing receivables |  | 2,633 |  |  | — |  |  | 3,363 |  |  | — |  |  | 3,200 |  |  | — |
Other |  | 15,800 |  |  | 1,448 |  |  | 19,474 |  |  | 1,444 |  |  | 15,336 |  |  | 1,828 |
Total |  | $ | 563,089 |  |  | $ | 49,130 |  |  | $ | 819,946 |  |  | $ | 54,048 |  |  | $ | 133,197 |  |  | $ | 51,717 |
Schedule of Receivables Based On Year of Origination | Current balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by year of origination, as of January 31, 2021 are as follows:
|  |  |  | (in 000s)
Year of Origination |  | Balance |  | Non-Accrual
2021 |  | $ | 737 |  |  | $ | — |
2020 and prior |  | 1,002 |  |  | 1,002 |
|  | 1,739 |  |  | $ | 1,002 |
Allowance |  | (27) |  |  |
Net balance |  | $ | 1,712 |  |  |
Balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, as of January 31, 2021, by year of origination, are as follows:
(in 000s)
Year of origination: |  | Balance |  | Non-Accrual
2021 |  | $ | 309,382 |  |  | $ | — |
2020 and prior |  | 12,039 |  |  | 12,039 |
Revolving loans |  | 23,699 |  |  | 14,246 |
|  | 345,120 |  |  | $ | 26,285 |
Allowance |  | (26,168) |  |  |
Net balance |  | $ | 318,952 |  |  |
Schedule of Activity in Allowance For Credit Losses | Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the nine months ended January 31, 2021 and 2020 is as follows:
(in 000s)
|  | EAs |  |  |  |  |  |  |  | All Other |  | Total
Balances as of May 1, 2020 |  | $ | 32,034 |  |  |  |  |  |  |  |  | $ | 50,446 |  |  | $ | 82,480 |
Provision |  | 12,783 |  |  |  |  |  |  |  |  | 12,859 |  |  | 25,642 |
Charge-offs, recoveries and other |  | (18,649) |  |  |  |  |  |  |  |  | (54,457) |  |  | (73,106) |
Balances as of January 31, 2021 |  | $ | 26,168 |  |  |  |  |  |  |  |  | $ | 8,848 |  |  | $ | 35,016 |
Balances as of May 1, 2019 |  | $ | 27,535 |  |  |  |  |  |  |  |  | $ | 53,938 |  |  | $ | 81,473 |
Provision |  | 17,862 |  |  |  |  |  |  |  |  | 19,655 |  |  | 37,517 |
Charge-offs, recoveries and other |  | (17,273) |  |  |  |  |  |  |  |  | (55,101) |  |  | (72,374) |
Balances as of January 31, 2020 |  | $ | 28,124 |  |  |  |  |  |  |  |  | $ | 18,492 |  |  | $ | 46,616 |

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