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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Apr. 30, 2016
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Schedule of Compensating Balances | At April 30, 2016, our compensating balances totaled $13.2 million and consisted of the following:
Financial Institution |  |  |  |
First International Bank, Watford City, ND |  | $ | 6,000,000 |
Associated Bank, Green Bay, WI |  |  | 3,000,000 |
The PrivateBank, Minneapolis, MN |  |  | 2,000,000 |
Bremer Bank, Saint Paul, MN |  |  | 1,285,000 |
Dacotah Bank, Minot, ND |  |  | 350,000 |
Peoples State Bank, Velva, ND |  |  | 225,000 |
American National Bank, Omaha, NE |  |  | 200,000 |
Commerce Bank a Minnesota Banking Corporation |  |  | 100,000 |
Total |  | $ | 13,160,000 |
Summary of Changes in Allowance for Doubtful Accounts | A summary of the changes in the allowance for doubtful accounts including properties held for sale for fiscal years ended April 30, 2016, 2015 and 2014 is as follows:
|  | (in thousands) |
|  | 2016 |  | 2015 |  | 2014 |
Balance at beginning of year |  | $ | 1,156 |  | $ | 1,044 |  | $ | 1,393 |
Provision |  |  | 651 |  |  | 967 |  |  | 434 |
Write-off |  |  | (861) |  |  | (855) |  |  | (783) |
Balance at close of year |  | $ | 946 |  | $ | 1,156 |  | $ | 1,044 |

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes disclosure of these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability are generally disclosed in the notes to the financial statements along with the amount and terms of such agreement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 6.H.3) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13728-122682 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 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section H -Subsection 3 + Details
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