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CONDENSED CONSOLIDATED STATEMENTS OF INCOME - UNAUDITED (Parenthetical) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Jan. 31, 2019 | Jan. 31, 2018 | Jan. 31, 2019 | Jan. 31, 2018
Costs and Expenses |  |  |  |  |  |  |
Net charges (benefits) |  | $ (1,904) | $ (1,762) |  | $ (5,823) | $ (5,144) |
Cost of sales | [1] | 143,879 | 136,362 | [2] | 404,194 | 394,444 | [2]
Operating and administrative expenses | [1],[2] | 240,715 | 239,548 |  | 717,348 | 703,158 |
Change in Accounting Policy for Certain Advertising and Marketing Costs [Member] | The Learning House, Inc. [Member] |  |  |  |  |  |  |
Costs and Expenses |  |  |  |  |  |  |
Cost of sales |  |  | 11,200 |  |  | 34,700 |
Operating and administrative expenses |  |  | (11,200) |  |  | (34,700) |
ASU 2017-07 Member] | Operating and Administrative Expenses [Member] |  |  |  |  |  |  |
Costs and Expenses |  |  |  |  |  |  |
Net charges (benefits) |  |  | 2,000 |  |  | 6,000 |
ASU 2017-07 Member] | Interest and Other Income [Member] |  |  |  |  |  |  |
Costs and Expenses |  |  |  |  |  |  |
Net charges (benefits) |  | $ 2,100 | $ (2,000) |  | $ 6,600 | $ (6,000) |
[1] | In connection with the acquisition of The Learning House, Inc. ("Learning House"), we changed our accounting policy for certain advertising and marketing costs related to the Education Services business. Under the new accounting policy, these costs are included in Cost of Sales whereas they were previously included in Operating and Administrative Expenses on the Unaudited Condensed Consolidated Statements of Income. Including these expenses in Cost of Sales will better align these costs with the related revenue and conform with the presentation of such costs for Learning House. This change in accounting policy was applied retrospectively. The Condensed Consolidated Statements of Income for the three and nine months ended January 31, 2018 have been reclassified to reflect this change in accounting policy. The impact of this reclassification was an increase to Cost of Sales and a corresponding decrease to Operating and Administrative Expenses of $11.2 million and $34.7 million for the three and nine months ended January 31, 2018, respectively. This reclassification had no impact on Revenue, net, Operating Income, Net Income, or Earnings per Share. Refer to Note 3, "Acquisition," in the Notes to Unaudited Condensed Consolidated Financial Statements for more information.
[2] | Due to the retrospective adoption of Accounting Standards Update ("ASU") 2017-07, "Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,", total net benefits of $2.0 million and $6.0 million related to the non-service components of defined benefit and other post-employment benefit plans were reclassified from Operating and Administrative Expenses to Interest and Other Income for the three and nine months ended January 31, 2018, respectively. Total net benefits related to the non-service components of defined benefit and other post-employment benefit plans were $2.1 million and $6.6 million for the three and nine months ended January 31, 2019, respectively. Refer to Note 2, "Recent Accounting Standards," in the Notes to Unaudited Condensed Consolidated Financial Statements for more information.

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