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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Jan. 31, 2016
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Components of Compensating Balances | At January 31, 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 |
Identified Intangible Assets and Intangible Liabilities | Our identified intangible assets and intangible liabilities at January 31, 2016 and April 30, 2015 were as follows:
|  | (in thousands) |
|  | January 31, 2016 |  |  | April 30, 2015 |
Identified intangible assets (included in intangible assets): |  |  |  |  |  |
Gross carrying amount |  | $ | 45,127 |  |  | $ | 45,823 |
Accumulated amortization |  |  | (21,214 | ) |  |  | (19,610 | )
Net carrying amount |  | $ | 23,913 |  |  | $ | 26,213 |
Identified intangible liabilities (included in other liabilities): |  |  |  |  |  |  |  |
Gross carrying amount |  | $ | 159 |  |  | $ | 82 |
Accumulated amortization |  |  | (49 | ) |  |  | (61 | )
Net carrying amount |  | $ | 110 |  |  | $ | 21 |
Estimated Annual Amortization of Acquired Below-Market Leases, Net of Acquired Above-Market Leases | The estimated annual amortization of acquired below-market leases, net of acquired above-market leases, for each of the five succeeding fiscal years is as follows:
Year Ended April 30, |  | (in thousands) |
2017 |  | $ | 3 |
2018 |  |  | (11 | )
2019 |  |  | (20 | )
2020 |  |  | (16 | )
2021 |  |  | (13 | )
Estimated Annual Amortization of All Other Identified Intangible Assets | The estimated annual amortization of all other identified intangible assets for each of the five succeeding fiscal years is as follows:
Year Ended April 30, |  | (in thousands) |
2017 |  | $ | 3,835 |
2018 |  |  | 3,605 |
2019 |  |  | 3,507 |
2020 |  |  | 3,440 |
2021 |  |  | 3,312 |

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- Definition Tabular disclosure of the estimated annual amortization of acquired below-market leases, net of acquired above-market leases for each of the five succeeding fiscal years. + References No definition available. + Details
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- Definition Tabular disclosure of identified intangible assets and intangible liabilities as of the reporting date including gross carrying amounts, accumulated amortization and net carrying amounts. + References No definition available. + 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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- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 + Details
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