XML 20 R53.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Federal, State and Local Income Taxes - Tax effect of temporary differences in deferred tax asset and deferred tax liability (Details 1) (USD $) In Thousands, unless otherwise specified | Apr. 30, 2013 | Apr. 30, 2012
--- | --- | ---
Deferred Tax Assets and Liabilities [Line Items] |  |
Total federal tax benefit | $ 227 | $ 442
Deferred gain on deconsolidation of EAM | (50,510) |
Deferred non-cash post-employment compensation | 1,770 |
Total federal, state and local tax liabilities | 21,326 | 20,424
Federal Tax Benefit (Liability) |  |
Deferred Tax Assets and Liabilities [Line Items] |  |
Net operating loss |  | 126
Unrealized gains on securities available-for-sale | (136) | (46)
Operating lease exit obligation | 13 | 153
Deferred professional fees | 49 | 80
Deferred charges | 265 | 76
Total federal tax benefit | 191 | 389
Deferred gain on deconsolidation of EAM | 17,679 | 17,679
Deferred non-cash post-employment compensation | (619) | (619)
Depreciation and amortization | 1,642 | 1,032
Other | 262 | 120
Total federal, state and local tax liabilities | 18,964 | 18,212
State and Local Tax Liability (Benefit) |  |
Deferred Tax Assets and Liabilities [Line Items] |  |
Net operating loss |  | 15
Other | 36 | 38
Total federal tax benefit | 36 | 53
Deferred gain on deconsolidation of EAM | 2,243 | 2,182
Deferred non-cash post-employment compensation | (79) | (76)
Depreciation and amortization | 208 | 127
Deferred professional fees | (10) | (21)
Total federal, state and local tax liabilities | $ 2,362 | $ 2,212

X
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31928-109318 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31958-109318 + Details
Name: | us-gaap_DeferredTaxAssetsNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences not separately disclosed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 + Details
Name: | us-gaap_DeferredTaxAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31958-109318 + Details
Name: | us-gaap_DeferredTaxLiabilitiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences not separately disclosed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 + Details
Name: | us-gaap_DeferredTaxLiabilitiesOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains on trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 + Details
Name: | us-gaap_DeferredTaxLiabilitiesUnrealizedGainsOnTradingSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | valu_DeferredTaxAssetsAndLiabilitiesLineItems
Namespace Prefix: | valu_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount deferred tax asset attributable to deductible temporary differences from deferred charges, expected to be realized or consumed within one year or operating cycle, if longer. + References No definition available. + Details
Name: | valu_DeferredTaxAssetsDeferredChargesCurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax asset attributable to deductible temporary differences from deferred non-cash postemployment compensation, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
Name: | valu_DeferredTaxAssetsDeferredNonCashPostemploymentCompensationNoncurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount deferred tax asset attributable to deductible temporary differences from deferred professional fees, expected to be realized or consumed within one year or operating cycle, if longer. + References No definition available. + Details
Name: | valu_DeferredTaxAssetsDeferredProfessionalFeesCurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount deferred tax asset attributable to deductible temporary differences from deferred professional fees, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
Name: | valu_DeferredTaxAssetsDeferredProfessionalFeesNoncurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax (asset) liability attributable to deductible temporary differences from depreciation and amortization, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
Name: | valu_DeferredTaxAssetsLiabilitiesDepreciationAndAmortizationNoncurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents current potion of deferred tax assets operating lease exit obligation. + References No definition available. + Details
Name: | valu_DeferredTaxAssetsOperatingLeaseExitObligationCurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from deferred gain on deconsolidation of subsidiary, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
Name: | valu_DeferredTaxLiabilitiesDeferredGainOnDeconsolidationOfSubsidiaryNoncurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant