RECEIVABLES (Tables)

14 Months Ended

Jun. 30, 2021

Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract]

Receivables, net of their related allowance, consist of the following:


(in 000s)
As of	June 30, 2021				April 30, 2021
	Short-term		Long-term			Short-term		Long-term
Loans to franchisees	$	9,497	$	28,026		$	16,666	$	28,909
Receivables for U.S. assisted and DIY tax preparation and related fees	41,900		3,793			92,531		3,793
H&R Block Instant RefundTM receivables	2,357		159			35,665		1,463
H&R Block Emerald Advance® lines of credit	8,248		8,089			9,210		17,095
Software receivables from retailers	2,910		—			4,823		—
Royalties and other receivables from franchisees	6,167		178			16,136		196

Wave payment processing receivables	2,187		—			1,569		—
Other	15,666		1,350			21,276		1,233


Total	$	88,932	$	41,595		$	197,876	$	52,689

Schedule of Receivables Based On Year of Origination

Current balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by tax return year of origination, as of June 30, 2021 are as follows:


			(in 000s)

Tax return year of origination:	Balance		Non-Accrual

2020	$	3,599	$	1,551
2019 and prior	500		500

	4,099		$	2,051
Allowance	(1,583)
Net balance	$	2,516

Balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, as of June 30, 2021, by fiscal year of origination, are as follows:


(in 000s)
Fiscal year of origination:	Balance		Non-Accrual

2021	$	28,192	$	28,192
2020 and prior	2,017		2,017
Revolving loans	13,832		12,182
	44,041		$	42,391
Allowance	(27,704)
Net balance	$	16,337

Schedule of Activity in Allowance For Credit Losses

Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the two months ended June 30, 2021 and 2020 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of May 1, 2021	$	27,704	$	55,804	$	83,508
Provision	—		4,617		4,617

Charge-offs, recoveries and other	—		(149)		(149)

Balances as of June 30, 2021	$	27,704	$	60,272	$	87,976

Balances as of May 1, 2020	$	32,034	$	50,446	$	82,480
Provision	—		1,718		1,718
Charge-offs, recoveries and other	—		2		2
Balances as of June 30, 2020	$	32,034	$	52,166	$	84,200