XML 114 R99.htm IDEA: XBRL DOCUMENT
v3.22.2

Schedule II-VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Apr. 30, 2022 | Apr. 30, 2021 | Apr. 30, 2020
Allowance for Sales Returns [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period | [2] | $ 22,199 | [1] | $ 19,642 | [1] | $ 18,542
Charged to expenses | [2] | 29,191 |  | 36,997 |  | 48,829
Deductions from reserves and other | [2],[3] | 31,968 |  | 34,440 |  | 47,729
Balance at end of period | [1],[2] | 19,422 |  | 22,199 |  | 19,642
Allowance for Sales Returns [Member] | ASU 2016-13 [Member] | Cumulative Effect of Change in Accounting Principle [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period | [2],[4] | 0 |  | 0 |  | 0
Balance at end of period | [2],[4] |  |  | 0 |  | 0
Allowance for Doubtful Accounts [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period |  | 21,474 | [1] | 18,335 | [1] | 14,307
Charged to expenses |  | 4,029 |  | 6,957 |  | 5,470
Deductions from reserves and other | [3] | 4,282 |  | 5,594 |  | 1,442
Balance at end of period | [1] | 21,221 |  | 21,474 |  | 18,335
Allowance for Doubtful Accounts [Member] | ASU 2016-13 [Member] | Cumulative Effect of Change in Accounting Principle [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period | [4] | 0 |  | 1,776 |  | 0
Balance at end of period | [4] |  |  | 0 |  | 1,776
Allowance for Inventory Obsolescence [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period |  | 13,970 | [1] | 16,067 | [1] | 15,825
Charged to expenses |  | 6,786 |  | 9,236 |  | 8,699
Deductions from reserves and other | [3] | 9,537 |  | 11,333 |  | 8,457
Balance at end of period | [1] | 11,219 |  | 13,970 |  | 16,067
Allowance for Inventory Obsolescence [Member] | ASU 2016-13 [Member] | Cumulative Effect of Change in Accounting Principle [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period | [4] | 0 |  | 0 |  | 0
Balance at end of period | [4] |  |  | 0 |  | 0
Valuation Allowance on Deferred Tax Assets [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period |  | 4,855 | [1] | 23,287 | [1] | 21,179
Charged to expenses |  | 230 |  | 3,213 |  | 2,108
Deductions from reserves and other | [3] | (24,915) |  | 21,645 |  | 0
Balance at end of period | [1] | 30,000 |  | 4,855 |  | 23,287
Valuation Allowance on Deferred Tax Assets [Member] | ASU 2016-13 [Member] | Cumulative Effect of Change in Accounting Principle [Member] |  |  |  |  |  |
Valuation allowances and reserves [Roll Forward] |  |  |  |  |  |
Balance at beginning of period | [4] | $ 0 |  | 0 |  | 0
Balance at end of period | [4] |  |  | $ 0 |  | $ 0
[1] | Included in Valuation allowance on deferred tax assets for the years ended April 30, 2022 and 2020 are valuation allowances related to, and required with respect to foreign tax credits generated by the Tax Act. In connection with a 5-year loss carryback and a subsequent audit, certain foreign tax credits requiring a valuation allowance were reinstated.
[2] | Allowance for sales returns represents anticipated returns net of a recovery of inventory and royalty costs. The provision is reported as a reduction of gross sales to arrive at revenue and the reserve balance is reported as an increase in Contract liabilities with a corresponding increase in Inventories, net and a reduction in Accrued royalties for the years ended April 30, 2022, 2021, and 2020.
[3] | Deductions From Reserves and Other for the years ended April 30, 2022, 2021, and 2020 include foreign exchange translation adjustments. Included in Allowance for doubtful accounts are accounts written off, less recoveries. Included in Allowance for inventory obsolescence are items removed from inventory.
[4] | See Note 2, “Summary of Significant Accounting Policies, Recently Issued, and Recently Adopted Accounting Standards” of the Notes to Consolidated Financial Statements of this Annual Report on Form 10-K regarding the adoption of ASU 2016-13, “Financial Instruments—Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments”. We adopted the new standard on May 1, 2020, with a cumulative effect adjustment to retained earnings as of the beginning of the year of adoption.

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_MovementInValuationAllowancesAndReservesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column B)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column E)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesBalance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in valuation and qualifying accounts and reserves from charge to cost and expense. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column C)(1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of decrease in valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column D)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesDeductions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_SalesReturnsAndAllowancesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_AllowanceForCreditLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_InventoryValuationReserveMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |