XML 78 R51.htm IDEA: XBRL DOCUMENT
v3.19.2

Note 8 - Federal, State and Local Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Jul. 31, 2019 | Apr. 30, 2019
--- | --- | ---
Deferred tax liability | $ 12,722 | $ 12,624
Deferred tax liability | 12,722 | 12,624
Domestic Tax Authority [Member] |  |
Deferred gain on deconsolidation of EAM | 10,669 | 10,669
Deferred non-cash post-employment compensation | (372) | (372)
Depreciation and amortization | 122 | 130
Unrealized gain on securities held for sale | 469 | 446
Deferred charges | (343) | (354)
Other | (296) | (279)
Deferred tax liability | 10,249 | 10,240
Deferred tax liability | 10,249 | 10,240
State and Local Jurisdiction [Member] |  |
Deferred gain on deconsolidation of EAM | 2,619 | 2,530
Deferred non-cash post-employment compensation | (91) | (74)
Depreciation and amortization | 31 | 40
Other | (86) | (112)
Deferred tax liability | 2,473 | 2,384
Deferred tax liability | $ 2,473 | $ 2,384

X
- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=117330534&loc=d3e28680-109314 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319 + 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, with jurisdictional netting and classified as noncurrent. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e31917-109318 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e31931-109318 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=116821951&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 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 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 The amount of deferred tax liabilities (asset) related to the unrealized loss (gain) on securities held for sale. + References No definition available. + Details
Name: | valu_DeferredTaxAssetsLiabilitiesUnrealizedLossGainOnSecuritiesHeldForSale
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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: | credit
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: |