XML 112 R50.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Federal, State and Local Income Taxes - Tax effect of temporary differences in deferred tax asset and deferred tax liability (Details 1) - USD ($) $ in Thousands | Jan. 31, 2016 | Apr. 30, 2015
--- | --- | ---
Deferred Tax Assets and Liabilities [Line Items] |  |
Deferred tax asset, short term | $ 375 | $ 356
Deferred tax liability, long term | 21,528 | 22,064
Federal tax liability (benefit) |  |
Deferred Tax Assets and Liabilities [Line Items] |  |
Unrealized gains on securities available-for-sale | 26 | (57)
Operating lease deferred obligation | 70 | 70
Deferred professional fees | 76 | 34
Deferred charges | 173 | 263
Deferred tax asset, short term | 345 | 310
Deferred gain on deconsolidation of EAM | 17,716 | 17,679
Deferred non-cash post-employment compensation | (619) | (619)
Depreciation and amortization | 2,229 | 2,435
Other | 332 | 401
Deferred tax liability, long term | 19,658 | 19,896
State and local tax liabilities (benefits) |  |
Deferred Tax Assets and Liabilities [Line Items] |  |
Other | 30 | 46
Deferred tax asset, short term | 30 | 46
Deferred gain on deconsolidation of EAM | 1,735 | 1,970
Deferred non-cash post-employment compensation | (61) | (69)
Depreciation and amortization | 218 | 271
Other | (22) | (4)
Deferred tax liability, long term | $ 1,870 | $ 2,168

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 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: 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=37586315&loc=d3e31917-109318 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=37586315&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=37586315&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=37586315&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 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 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 -URI http://asc.fasb.org/extlink&oid=51675352&loc=d3e28680-109314 + Details
Name: | us-gaap_DeferredTaxAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction and classified as noncurrent. + References Reference 1: 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=37586315&loc=d3e31931-109318 Reference 2: 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=37586315&loc=d3e31958-109318 Reference 3: 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=37586315&loc=d3e31917-109318 + 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 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 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=51675352&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 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 + 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 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 -URI http://asc.fasb.org/extlink&oid=51675352&loc=d3e28680-109314 + Details
Name: | us-gaap_DeferredTaxLiabilitiesUnrealizedGainsOnTradingSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + 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 post employment 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 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

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |