Note C - Finance Receivables, Net - Components of Finance Receivables (Details) - USD ($) $ in Thousands	Oct. 31, 2019	Apr. 30, 2019	Oct. 31, 2018	Apr. 30, 2018
Gross contract amount	$ 682,176	$ 631,681
Less unearned finance charges	(95,089)	(88,353)
Principal balance	587,087	543,328	$ 535,842
Less allowance for credit losses	(135,481)	(127,842)	(126,128)	$ (117,821)
Finance receivables, net	$ 451,606	$ 415,486	$ 409,714	$ 383,617

The principal balance of finance receivables after deducting unearned finance charges from gross contract amount.

No definition available.

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- Definition

Unearned discounts (other than cash or quantity discounts and the like), finance charges, and interest included in the face amount of receivables, that are shown as a deduction from the related receivables. For example, 1) finance charges booked as a receivable when a loan is made and recognized as income at a later date; and 2) interest charges deducted from the face loan amount, resulting in a discounted amount actually advanced to the borrower (wherein the receivable includes the amount actually advanced to the borrower and the as yet unearned interest income).

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- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

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- Definition

Amount, before allowance for credit loss, of financing receivable.

+ References

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Amount, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement.

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