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Goodwill and Intangible Assets (Tables)

12 Months Ended

Apr. 30, 2011


(in 000s)

	Tax Services			Business Services			Total


Balance at May 1, 2009:
Goodwill	$	449,779		$	402,639		$	852,418
Accumulated impairment losses		(2,188	)		–			(2,188	)

		447,591			402,639			850,230

Changes:
Acquisitions		5,136			1,112			6,248
Disposals and foreign currency changes		(1,031	)		–			(1,031	)
Impairments		–			(15,000	)		(15,000	)

Balance at April 30, 2010:
Goodwill		453,884			403,751			857,635
Accumulated impairment losses		(2,188	)		(15,000	)		(17,188	)

		451,696			388,751			840,447

Changes:
Acquisitions		15,441			28,552			43,993
Disposals and foreign currency changes		(10,286	)		(5,209	)		(15,495	)
Impairments		(22,700	)		–			(22,700	)

Balance at April 30, 2011:
Goodwill		459,039			427,094			886,133
Accumulated impairment losses		(24,888	)		(15,000	)		(39,888	)

	$	434,151		$	412,094		$	846,245

Schedule of Intangible Assets


(in 000s)

As of April 30,	2011							2010

	Gross							Gross
	Carrying		Accumulated					Carrying		Accumulated
	Amount		Amortization			Net		Amount		Amortization			Net


Tax Services:
Customer relationships	$	87,624	$	(41,076	)	$	46,548	$	67,705	$	(33,096	)	$	34,609
Noncompete agreements		23,456		(22,059	)		1,397		23,062		(21,278	)		1,784
Reacquired franchise rights		214,330		(9,961	)		204,369		223,773		(6,096	)		217,677
Franchise agreements		19,201		(3,093	)		16,108		19,201		(1,813	)		17,388
Purchased technology		14,700		(8,505	)		6,195		14,500		(6,266	)		8,234
Trade name		1,325		(600	)		725		1,325		(400	)		925
Business Services:
Customer relationships		152,079		(128,738	)		23,341		145,149		(120,037	)		25,112
Noncompete agreements		35,818		(24,662	)		11,156		33,052		(22,118	)		10,934
Attest firm affiliation		7,629		(318	)		7,311		–		–			–
Trade name – amortizing		2,600		(2,600	)		–		2,600		(2,600	)		–
Trade name – non-amortizing		55,637		(4,868	)		50,769		55,637		(4,868	)		50,769

Total intangible assets	$	614,399	$	(246,480	)	$	367,919	$	586,004	$	(218,572	)	$	367,432

- Definition

Tabular disclosure of amortizable intangibles assets, in total and by major class, including the gross carrying amount and accumulated amortization. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

+ References+ Details

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References+ Details