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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Oct. 31, 2017	Nov. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 31, 2017
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2
Entity Registrant Name	H&R BLOCK INC
Entity Central Index Key	0000012659
Current Fiscal Year End Date	--04-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		209,068,915

Consolidated Statements Of Operations And Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
REVENUES:
Service revenues	$ 127,923	$ 118,940	$ 252,618	$ 231,324
Royalty, product and other revenues	12,931	12,392	26,038	25,193
Total revenues	140,854	131,332	278,656	256,517
Cost of revenues:
Compensation and benefits	65,884	57,728	121,476	110,083
Occupancy and equipment	105,304	99,067	203,771	193,492
Provision for bad debt	1,779	(131)	4,238	1,286
Depreciation and amortization	29,729	29,911	58,345	57,378
Other	37,323	39,127	79,904	74,549
Cost of revenues	240,019	225,702	467,734	436,788
Selling, general and administrative:
Marketing and advertising	11,562	12,001	18,666	19,562
Compensation and benefits	62,138	58,293	118,511	115,815
Depreciation and amortization	15,063	15,839	30,045	29,654
Other selling, general and administrative	28,083	27,519	44,873	47,444
Selling, general and administrative	116,846	113,652	212,095	212,475
Total operating expenses	356,865	339,354	679,829	649,263
Other income (expense), net	1,011	2,173	2,231	4,814
Interest expense on borrowings	(21,265)	(22,620)	(42,542)	(44,086)
Loss from continuing operations before income tax benefit	(236,265)	(228,469)	(441,484)	(432,018)
Income tax benefit	(87,953)	(85,054)	(165,354)	(167,577)
Net loss from continuing operations	(148,312)	(143,415)	(276,130)	(264,441)
Net loss from discontinued operations, net of tax benefits of $3,067 and $1,644, $4,672 and $3,201	(5,254)	(2,805)	(8,003)	(5,452)
Net loss	$ (153,566)	$ (146,220)	$ (284,133)	$ (269,893)
BASIC AND DILUTED LOSS PER SHARE:
Continuing operations (in usd per share)	$ (0.71)	$ (0.67)	$ (1.33)	$ (1.21)
Discontinued operations (in usd per share)	(0.03)	(0.01)	(0.03)	(0.03)
Consolidated (in usd per share)	(0.74)	(0.68)	(1.36)	(1.24)
DIVIDENDS PAID PER SHARE (in usd per share)	$ 0.24000	$ 0.22000	$ 0.48	$ 0.44
COMPREHENSIVE LOSS:
Net loss	$ (153,566)	$ (146,220)	$ (284,133)	$ (269,893)
Unrealized gains (losses) on securities, net of taxes
Unrealized holding gains (losses) arising during the period, net of tax benefits of $ - , $ - , $ - and $6	(1)	0	1	(11)
Change in foreign currency translation adjustments	(1,384)	(2,318)	1,076	(5,878)
Other comprehensive income (loss)	(1,385)	(2,318)	1,077	(5,889)
Comprehensive loss	$ (154,951)	$ (148,538)	$ (283,056)	$ (275,782)

Consolidated Statements Of Operations And Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Income Statement [Abstract]
Tax benefit on realized gains	$ 0	$ 0	$ 0	$ 0
Tax benefit on discontinued operations	3,067	1,644	4,672	3,201
Tax benefit on unrealized gains	$ 0	$ 0	$ 0	$ 6

- Definition

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References + Details

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2016
ASSETS
Cash and cash equivalents	$ 180,997	$ 1,011,331	$ 232,510
Cash and cash equivalents - restricted	100,665	106,208	109,538
Receivables, less allowance for doubtful accounts of $55,265, $56,062 and $55,296	77,750	162,775	104,764
Prepaid expenses and other current assets	85,204	65,725	73,555
Total current assets	444,616	1,346,039	703,474
Property and equipment, at cost, less accumulated depreciation and amortization of $728,811, $647,689 and $678,161	262,226	263,827	293,060
Intangible assets, net	406,440	409,364	433,135
Goodwill	493,059	491,207	477,360
Deferred tax assets and income taxes receivable	9,205	83,728	81,755
Other noncurrent assets	101,015	99,943	93,394
Total assets	1,716,561	2,694,108	2,082,178
LIABILITIES:
Accounts payable and accrued expenses	114,875	217,028	139,808
Accrued salaries, wages and payroll taxes	42,897	183,856	40,754
Accrued income taxes and reserves for uncertain tax positions	43,879	348,199	68,832
Current portion of long-term debt	1,004	981	903
Deferred revenue and other current liabilities	190,522	189,216	184,560
Total current liabilities	393,177	939,280	434,857
Long-term debt	1,493,828	1,493,017	1,967,206
Reserves for uncertain tax positions	138,024	159,085	117,553
Deferred revenue and other noncurrent liabilities	104,305	163,609	120,033
Total liabilities	2,129,334	2,754,991	2,639,649
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Common stock, no par, stated value $.01 per share, 800,000,000 shares authorized, shares issued of 246,198,878, 250,578,382 and 246,198,878	2,462	2,462	2,506
Additional paid-in capital	753,423	754,912	751,229
Accumulated other comprehensive loss	(14,222)	(15,299)	(17,122)
Retained deficit	(433,556)	(48,206)	(538,242)
Less treasury shares, at cost, of 37,130,454, 39,085,220 and 39,027,573	(720,880)	(754,752)	(755,842)
Total stockholders' equity (deficiency)	(412,773)	(60,883)	(557,471)
Total liabilities and stockholders' equity	1,716,561	2,694,108	2,082,178
Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Mortgage	$ 0	$ 0	$ 183,107

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2016
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 55,265	$ 55,296	$ 56,062
Allowance for loan losses	0	0	5,484
Accumulated depreciation and amortization	$ 728,811	$ 678,161	$ 647,689
Common stock, no par value	$ 0	$ 0	$ 0
Common stock, stated value per share	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	800,000,000	800,000,000	800,000,000
Common stock, shares issued	246,198,878	246,198,878	250,578,382
Treasury stock, shares	37,130,454	39,027,573	39,085,220

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (284,133)	$ (269,893)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	88,390	87,032
Provision for bad debt	4,238	1,286
Deferred taxes	58,634	6,489
Stock-based compensation	11,627	12,472
Changes in assets and liabilities, net of acquisitions:
Receivables	77,958	48,653
Prepaid expenses and other current assets	(19,283)	(7,386)
Other noncurrent assets	8,984	7,713
Accounts payable and accrued expenses	(85,846)	(99,378)
Accrued salaries, wages and payroll taxes	(141,491)	(120,672)
Deferred revenue and other current liabilities	3,775	(46,531)
Deferred revenue and other noncurrent liabilities	(60,857)	(52,548)
Income tax receivables, accrued income taxes and income tax reserves	(296,023)	(282,234)
Other, net	(14,430)	(5,379)
Net cash used in operating activities	(648,457)	(720,376)
CASH FLOWS FROM INVESTING ACTIVITIES:
Principal payments and sales of mortgage loans and real estate owned, net	0	19,009
Capital expenditures	(56,750)	(44,918)
Payments made for business acquisitions, net of cash acquired	(27,522)	(36,151)
Franchise loans funded	(10,939)	(10,171)
Payments received on franchise loans	10,322	14,263
Other, net	5,474	2,177
Net cash used in investing activities	(79,415)	(55,791)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of Long-term Lines of Credit	0	50,000
Proceeds from line of credit borrowings	0	525,000
Dividends paid	(100,082)	(95,971)
Repurchase of common stock, including shares surrendered	(7,581)	(215,511)
Proceeds from exercise of stock options	27,522	1,630
Other, net	(26,717)	(43,734)
Net cash provided by (used in) financing activities	(106,858)	121,414
Effects of exchange rate changes on cash	(1,147)	(4,110)
Net decrease in cash, cash equivalents and restricted cash	(835,877)	(658,863)
Cash, cash equivalents and restricted cash, beginning of period	1,117,539	1,000,911
Cash, cash equivalents and restricted cash, end of period	281,662	342,048
SUPPLEMENTARY CASH FLOW DATA:
Income taxes paid, net of refunds received	76,451	112,339
Interest paid on borrowings	39,902	40,670
Accrued additions to property and equipment	3,874	12,920
Accrued purchase of common stock	$ 0	$ 7,143

Summary Of Significant Accounting Policies	6 Months Ended
Summary Of Significant Accounting Policies	Oct. 31, 2017
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION – The consolidated balance sheets as of October 31, 2017 and 2016, the consolidated statements of operations and comprehensive loss for the three and six months ended October 31, 2017 and 2016, and the consolidated statements of cash flows for the six months ended October 31, 2017 and 2016 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows as of October 31, 2017 and 2016 and for all periods presented have been made. "H&R Block," "the Company," "we," "our," and "us" are used interchangeably to refer to H&R Block, Inc. or to H&R Block, Inc. and its subsidiaries, as appropriate to the context. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (GAAP) have been condensed or omitted. These consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our April 30, 2017 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2017 or for the year then ended are derived from our April 30, 2017 Annual Report to Shareholders on Form 10-K. MANAGEMENT ESTIMATES – The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the evaluation of contingent losses arising from our discontinued mortgage business, contingent losses associated with pending claims and litigation, reserves for uncertain tax positions and related matters. Estimates have been prepared based on the best information available as of each balance sheet date. As such, actual results could differ materially from those estimates. SEASONALITY OF BUSINESS – Our operating revenues are seasonal in nature with peak revenues typically occurring in the months of February through April. Therefore, results for interim periods are not indicative of results to be expected for the full year. DISCONTINUED OPERATIONS – Our discontinued operations include the results of operations of Sand Canyon Corporation, previously known as Option One Mortgage Corporation (including its subsidiaries, collectively, SCC), which exited its mortgage business in fiscal year 2008. See notes 9 and 10 for additional information on litigation, claims, and other loss contingencies related to our discontinued operations. NEW ACCOUNTING PRONOUNCEMENTS – Restricted Cash in Statement of Cash Flows. In November 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2016-18, "Restricted Cash (a consensus of the FASB Emerging Issues Task Force)," (ASU 2016-18). This guidance requires that restricted cash be included with cash and cash equivalents when reconciling the beginning and end-of-period total amounts shown on the statement of cash flows. This guidance must be applied retrospectively to all periods presented. We adopted ASU 2016-18 effective May 1, 2017. All prior periods have been adjusted to conform to the current period presentation, which resulted in a decrease in cash used in operations of $5.4 million for the six months ended October 31, 2016. Stock-Based Compensation. In March 2016, the FASB issued Accounting Standards Update No. 2016-09, "Improvements to Employee Share-Based Payment Accounting," (ASU 2016-09). This guidance requires that, among other things: (1) all excess tax benefits and tax deficiencies would be recognized as income tax expense or benefit in the income statement; and (2) excess tax benefits would not be separated from other income tax cash flows and, thus, would be classified along with other cash flows as an operating activity. The transition requirements for this guidance varies by component, but the changes applicable to us were applied prospectively. We adopted ASU 2016-09 effective May 1, 2017. We recorded a discrete tax benefit of $5.2 million related to stock-based compensation during the six months ended October 31, 2017. Revenue Recognition. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, "Revenue from Contracts with Customers," (ASU 2014-09) which is a comprehensive new revenue recognition model that requires an entity to recognize the amount of revenue which reflects the consideration it expects to receive in exchange for the transfer of the promised goods or services to customers. This ASU also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract, and clarifies guidance for multiple-element arrangements. This guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective. The new standard is effective for us on May 1, 2018. The standard permits the use of either the full retrospective or modified retrospective transition method. We have substantially completed our evaluation of the impact of ASU 2014-09 on our United States (U.S.) assisted tax preparation fees, U.S. royalties, the online portion of U.S. DIY tax preparation fees, and revenues from Peace of Mind® Extended Service Plan (POM), and based on the preliminary results of our evaluation, we do not expect the application of this guidance to have a material impact on the recognition of revenue related to these services. Changes to our client agreements or service design before adoption of the new standard could change our preliminary conclusions. We are still evaluating the impact of this guidance as it relates to other revenue streams, as well as certain associated expenses. Depending on the results of our review, there could be changes to the classification and timing of recognition of revenues and expenses related to other revenue streams. We currently expect to adopt using the full retrospective transition method, under which we will recast prior periods to comply with this new guidance. We are continuing our assessment, including evaluating the standard's impact on our internal controls.

Loss Per Share and Stockholders' Equity

6 Months Ended

Oct. 31, 2017

Earnings Per Share [Abstract]

Loss Per Share and Stockholders' Equity

NOTE 2: LOSS PER SHARE AND STOCKHOLDERS' EQUITY

LOSS PER SHARE – Basic and diluted loss per share is computed using the two-class method. The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Per share amounts are computed by dividing net income or loss from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period. The dilutive effect of potential common shares is included in diluted earnings per share except in those periods with a loss from continuing operations. Diluted earnings per share excludes the impact of shares of common stock issuable upon the lapse of certain restrictions or the exercise of options to purchase 3.4 million shares for the three and six months ended October 31, 2017, and 4.6 million shares for the three and six months ended October 31, 2016, as the effect would be antidilutive due to the net loss from continuing operations during those periods.

The computations of basic and diluted loss per share from continuing operations are as follows:



(in 000s, except per share amounts)
	Three months ended October 31,						Six months ended October 31,
	2017			2016			2017			2016
Net loss from continuing operations attributable to shareholders	$	(148,312	)	$	(143,415	)	$	(276,130	)	$	(264,441	)
Amounts allocated to participating securities	(161		)	(143		)	(321		)	(267		)
Net loss from continuing operations attributable to common shareholders	$	(148,473	)	$	(143,558	)	$	(276,451	)	$	(264,708	)

Basic weighted average common shares	209,065			215,535			208,500			218,009
Potential dilutive shares	—			—			—			—
Dilutive weighted average common shares	209,065			215,535			208,500			218,009

Loss per share from continuing operations attributable to common shareholders:
Basic	$	(0.71	)	$	(0.67	)	$	(1.33	)	$	(1.21	)
Diluted	(0.71		)	(0.67		)	(1.33		)	(1.21		)

The weighted average shares outstanding for the three and six months ended October 31, 2017 decreased to 209.1 million and 208.5 million, respectively, from 215.5 million and 218.0 million, respectively, for the three and six months ended October 31, 2016, primarily due to share repurchases completed in the prior year. We did not repurchase any shares during the six months ended October 31, 2017 for retirement. During the six months ended October 31, 2016, we purchased and immediately retired 9.6 million shares at an aggregate cost of $217.0 million (average price of $22.51 per share).

STOCK-BASED COMPENSATION – During the six months ended October 31, 2017, we acquired 0.2 million shares of our common stock at an aggregate cost of $7.6 million. These shares represent shares swapped or surrendered to us in connection with the vesting or exercise of stock-based awards. During the six months ended October 31, 2016, we acquired 0.2 million shares at an aggregate cost of $5.6 million for similar purposes.

During the six months ended October 31, 2017 and 2016, we issued 2.1 million and 0.9 million shares of common stock, respectively, due to the vesting or exercise of stock-based awards.

During the six months ended October 31, 2017, we granted equity awards equivalent to 1.2 million shares under our stock-based compensation plans, consisting primarily of nonvested units. Stock-based compensation expense of our continuing operations totaled $6.8 million and $11.6 million for the three and six months ended October 31, 2017, and $6.9 million and $12.5 million for the three and six months ended October 31, 2016. As of October 31, 2017, unrecognized compensation cost for stock options totaled $1.3 million, and for nonvested shares and units totaled $42.3 million.

Receivables

6 Months Ended

Oct. 31, 2017

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

Receivables

NOTE 3: RECEIVABLES

Receivables consist of the following:



(in 000s)
As of	October 31, 2017					October 31, 2016					April 30, 2017
	Short-term			Long-term		Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	37,953		$	42,443	$	48,772		$	46,998	$	39,911		$	36,614
Receivables for U.S assisted tax preparation and related fees	36,926			6,316		37,303			5,528		54,506			6,316
Instant Cash Back® receivables	2,256			—		2,630			—		37,150			—
H&R Block Emerald Advance® lines of credit	21,218			9,209		23,495			—		26,325			5,069
Software receivables from retailers	484			—		5,596			—		16,715			—
Royalties and other receivables from franchisees	10,198			790		15,348			—		13,275			1,585
Other	23,980			3,791		27,682			3,712		30,189			3,314
	133,015			62,549		160,826			56,238		218,071			52,898
Allowance for doubtful accounts	(55,265		)	—		(56,062		)	—		(55,296		)	—
	$	77,750		$	62,549	$	104,764		$	56,238	$	162,775		$	52,898

Balances presented above as short-term are included in receivables, while the long-term portions are included in other noncurrent assets in the consolidated balance sheets.

LOANS TO FRANCHISEES – Franchisee loan balances as of October 31, 2017 and 2016 and April 30, 2017, consisted of $25.3 million, $31.4 million and $27.0 million, respectively, in revolving lines of credit primarily for the purpose of funding off-season working capital needs and $55.1 million, $64.4 million and $49.5 million, respectively, in term loans made primarily to finance the purchase of franchises.

As of October 31, 2017 and 2016 and April 30, 2017, loans with a principal balance of $2.3 million, $1.4 million and $0.1 million, respectively, were more than 90 days past due. We had no loans to franchisees on non-accrual status.

INSTANT CASH BACK® PROGRAM – Refunds advanced under the Instant Cash Back® program in Canada are not subject to credit approval, therefore the primary indicator of credit quality is the age of the receivable amount. Instant Cash Back® amounts are generally received within 60 days of filing the client's return. As of October 31, 2017 and 2016 and April 30, 2017, $39 thousand, $29 thousand and $1.5 million of Instant Cash Back® balances were more than 60 days old, respectively.

H&R BLOCK EMERALD ADVANCE® LINES OF CREDIT (EAs) – We review the credit quality of our purchased participation interests in EA receivables based on pools, which are segregated by the year of origination, with older years being deemed more unlikely to be repaid. These amounts as of October 31, 2017, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2017	$	8,641
2016 and prior	6,717
Revolving loans	15,069
	$	30,427

As of October 31, 2017 and 2016 and April 30, 2017, $27.9 million, $20.8 million and $28.0 million of EAs were on non-accrual status and classified as impaired, or more than 60 days past due, respectively.

ALLOWANCE FOR DOUBTFUL ACCOUNTS – Activity in the allowance for doubtful accounts for our EA and all other short-term receivables for the six months ended October 31, 2017 and 2016 is as follows:



(in 000s)
	EAs		All Other			Total
Balances as of April 30, 2017	$	10,123	$	45,173		$	55,296
Provision	—		4,238			4,238
Charge-offs, net of recoveries	—		(4,269		)	(4,269		)
Balances as of October 31, 2017	$	10,123	$	45,142		$	55,265

Balances as of April 30, 2016	$	9,007	$	48,004		$	57,011
Provision	451		835			1,286
Charge-offs, net of recoveries	—		(2,235		)	(2,235		)
Balances as of October 31, 2016	$	9,458	$	46,604		$	56,062

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Goodwill And Intangible Assets

6 Months Ended

Oct. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill And Intangible Assets

NOTE 4: GOODWILL AND INTANGIBLE ASSETS

Changes in the carrying amount of goodwill for the six months ended October 31, 2017 and 2016 are as follows:



(in 000s)
	Goodwill			Accumulated Impairment Losses			Net
Balances as of April 30, 2017	$	523,504		$	(32,297	)	$	491,207
Acquisitions	961			—			961
Disposals and foreign currency changes, net	891			—			891
Impairments	—			—			—
Balances as of October 31, 2017	$	525,356		$	(32,297	)	$	493,059

Balances as of April 30, 2016	$	503,054		$	(32,297	)	$	470,757
Acquisitions	7,435			—			7,435
Disposals and foreign currency changes, net	(832		)	—			(832		)
Impairments	—			—			—
Balances as of October 31, 2016	$	509,657		$	(32,297	)	$	477,360

We test goodwill for impairment annually or more frequently if events occur or circumstances change which would, more likely than not, reduce the fair value of a reporting unit below its carrying value.

Components of intangible assets are as follows:



(in 000s)
	Gross Carrying Amount		Accumulated Amortization			Net
As of October 31, 2017:
Reacquired franchise rights	$	331,290	$	(101,987	)	$	229,303
Customer relationships	234,909		(147,881		)	87,028
Internally-developed software	146,985		(117,162		)	29,823
Noncompete agreements	32,471		(28,644		)	3,827
Franchise agreements	19,201		(11,414		)	7,787
Purchased technology	54,700		(34,889		)	19,811
Acquired assets pending final allocation ⁽¹⁾	28,861		—			28,861
	$	848,417	$	(441,977	)	$	406,440
As of October 31, 2016:
Reacquired franchise rights	$	322,916	$	(79,484	)	$	243,432
Customer relationships	211,106		(117,539		)	93,567
Internally-developed software	137,533		(104,022		)	33,511
Noncompete agreements	31,625		(26,520		)	5,105
Franchise agreements	19,201		(10,134		)	9,067
Purchased technology	54,700		(28,941		)	25,759
Acquired assets pending final allocation ⁽¹⁾	22,694		—			22,694
	$	799,775	$	(366,640	)	$	433,135
As of April 30, 2017:
Reacquired franchise rights	$	331,150	$	(90,877	)	$	240,273
Customer relationships	234,603		(133,207		)	101,396
Internally-developed software	139,709		(108,379		)	31,330
Noncompete agreements	32,408		(27,559		)	4,849
Franchise agreements	19,201		(10,774		)	8,427
Purchased technology	54,700		(31,973		)	22,727
Acquired assets pending final allocation ⁽¹⁾	362		—			362
	$	812,133	$	(402,769	)	$	409,364

⁽¹⁾ Represents business acquisitions for which final purchase price allocations have not yet been determined.

During the six months ended October 31, 2017 and 2016, we made payments to acquire franchisee and competitor businesses totaling $27.5 million and $36.2 million, respectively.

Amortization of intangible assets for the three and six months ended October 31, 2017 was $19.4 million and $38.7 million, respectively. Amortization for the three and six months ended October 31, 2016 was $20.1 million and $38.0 million, respectively. Estimated amortization of intangible assets for fiscal years 2018, 2019, 2020, 2021 and 2022 is $76.0 million, $61.1 million, $44.8 million, $30.5 million and $20.2 million, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Long-Term Debt

6 Months Ended

Oct. 31, 2017

Long-term Debt, Unclassified [Abstract]

Long-term Debt

NOTE 5: LONG-TERM DEBT

The components of long-term debt are as follows:



							(in 000s)
As of	October 31, 2017			October 31, 2016			April 30, 2017
Senior Notes, 4.125%, due October 2020	$	650,000		$	650,000		$	650,000
Senior Notes, 5.500%, due November 2022	500,000			500,000			500,000
Senior Notes, 5.250%, due October 2025	350,000			350,000			350,000
Committed line of credit borrowings	—			475,000			—
Capital lease obligation	6,125			7,024			6,610
Debt issuance costs and discounts	(11,293		)	(13,915		)	(12,612		)
	1,494,832			1,968,109			1,493,998
Less: Current portion	(1,004		)	(903		)	(981		)
	$	1,493,828		$	1,967,206		$	1,493,017

On September 22, 2017, we entered into a Second Amended and Restated Credit and Guarantee Agreement (2017 CLOC), which further amended our First Amended and Restated Credit and Guarantee Agreement (2016 CLOC), extending the scheduled maturity date from September 22, 2021 to September 22, 2022. Other material terms remain unchanged from the 2016 CLOC. The 2017 CLOC provides for an unsecured senior revolving credit facility in the aggregate principal amount of $2.0 billion, which includes a $200.0 million sublimit for swingline loans and a $50.0 million sublimit for standby letters of credit. We may request increases in the aggregate principal amount of the revolving credit facility of up to $500.0 million, subject to obtaining commitments from lenders and meeting certain other conditions. The 2017 CLOC will mature on September 22, 2022, unless extended pursuant to the terms of the 2017 CLOC, at which time all outstanding amounts thereunder will be due and payable. The 2017 CLOC includes an annual facility fee, which will vary depending on our then current credit ratings.

The 2017 CLOC is subject to various conditions, triggers, events or occurrences that could result in earlier termination and contains customary representations, warranties, covenants and events of default, including, without limitation: (1) a covenant requiring the Company to maintain a debt-to-EBITDA ratio calculated on a consolidated basis of no greater than (a) 3.50 to 1.00 as of the last day of each fiscal quarter ending on April 30, July 31, and October 31 of each year and (b) 4.50 to 1.00 as of the last day of each fiscal quarter ending on January 31 of each year; (2) a covenant requiring us to maintain an interest coverage ratio (EBITDA-to-interest expense) calculated on a consolidated basis of not less than 2.50 to 1.00 as of the last date of any fiscal quarter; and (3) covenants restricting our ability to incur certain additional debt, incur liens, merge or consolidate with other companies, sell or dispose of assets (including equity interests), liquidate or dissolve, engage in certain transactions with affiliates or enter into certain restrictive agreements. The 2017 CLOC includes provisions for an equity cure which could potentially allow us to independently cure certain defaults. Proceeds under the 2017 CLOC may be used for working capital needs or for other general corporate purposes. We were in compliance with these requirements as of October 31, 2017.

We had no outstanding balance under the 2017 CLOC as of October 31, 2017, and amounts available to borrow were limited by the debt-to-EBITDA covenant to approximately $1.5 billion as of October 31, 2017. We began borrowing on our 2017 CLOC in November for seasonal working capital needs.

Fair Value

6 Months Ended

Oct. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value

NOTE 6: FAIR VALUE

ESTIMATED FAIR VALUE OF FINANCIAL INSTRUMENTS – The carrying amounts and estimated fair values of our financial instruments are as follows:



(in 000s)
As of	October 31, 2017				October 31, 2016				April 30, 2017
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Assets:
Cash and cash equivalents	$	180,997	$	180,997	$	232,510	$	232,510	$	1,011,331	$	1,011,331
Cash and cash equivalents - restricted	100,665		100,665		109,538		109,538		106,208		106,208
Receivables, net - short-term	77,750		77,750		104,764		104,764		162,775		162,775
Receivables, net - long-term	62,549		62,549		56,238		56,238		52,898		52,898
Liabilities:
Long-term debt (excluding debt issuance costs)	1,502,654		1,606,583		1,968,109		2,067,234		1,502,735		1,569,033
Contingent consideration	10,145		10,145		7,817		7,817		10,428		10,428

Fair value estimates, methods and assumptions are set forth below. Fair value was not estimated for assets and liabilities that are not considered financial instruments.


▪	Cash and cash equivalents, including restricted - Fair value approximates the carrying amount (Level 1).


▪	Receivables, net - short-term - For short-term balances the carrying values reported in the balance sheet approximate fair market value due to the relative short-term nature of the respective instruments (Level 1).

▪

Receivables, net - long-term - The carrying values for the long-term portion of loans to franchisees approximate fair market value due to variable interest rates, low historical delinquency rates and franchise territories serving as collateral (Level 1). Long-term EA receivables and tax preparation receivables are carried at net realizable value which approximates fair value (Level 3). Net realizable value is determined based on historical collection rates.


▪	Long-term debt - The fair value of our Senior Notes is based on quotes from multiple financial institutions (Level 2).


▪	Contingent consideration - Fair value approximates the carrying amount (Level 3).

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Income Taxes	6 Months Ended
Income Taxes	Oct. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7: INCOME TAXES We file a consolidated federal income tax return in the U.S. with the Internal Revenue Service (IRS) and file tax returns in various state and foreign jurisdictions. Tax returns are typically examined and either settled upon completion of the examination or through the appeals process. The Company’s U.S. federal income tax return for 2014 is currently under examination. Our U.S. federal returns for 2015 and 2016 have not been audited and remain open to examination. Our U.S. federal returns for 2013 and all prior periods are closed. With respect to state and local jurisdictions and countries outside of the United States, we are typically subject to examination for three to six years after the income tax returns have been filed. Although the outcome of the tax audits is always uncertain, we believe that adequate amounts of tax, interest and penalties have been provided for in the accompanying consolidated financial statements for any adjustments that might be incurred due to federal, state, local or foreign audits. We had gross unrecognized tax benefits of $132.9 million, $105.7 million and $149.9 million as of October 31, 2017 and 2016 and April 30, 2017, respectively. The gross unrecognized tax benefits decreased $17.0 million and $5.8 million during the six months ended October 31, 2017 and 2016, respectively. The decrease in unrecognized tax benefits during the six months ending October 31, 2017 is related to favorable audit settlements in various states and foreign jurisdictions as well as state and federal statute of limitations periods ending in the current quarter. We believe it is reasonably possible that the balance of unrecognized tax benefits could decrease by approximately $7.5 million within the next twelve months. The anticipated decrease is due to the expiration of statutes of limitations and anticipated closure of various state matters currently under exam. For such matters where a change in the balance of unrecognized tax benefits is not yet deemed reasonably possible, no estimate has been included. The portion of unrecognized benefits expected to be cash settled within the next twelve months amounts to $6.2 million and is included in accrued income taxes on our consolidated balance sheet. The remaining liability for uncertain tax positions is classified as long-term and is included in other noncurrent liabilities in the consolidated balance sheet. Deferred tax assets and income taxes receivable decreased by $74.5 million from April 30, 2017 primarily due to a change in tax accounting method related to our deferred POM revenue and intercompany transfers of intangible assets. Consistent with prior years, our pretax loss for the six months ended October 31, 2017 is expected to be offset by income in the fourth quarter due to the established pattern of seasonality in our primary business operations. As such, management has determined that it is at least more-likely-than-not that realization of tax benefits recorded in our financial statements will occur within our fiscal year. The amount of tax benefit recorded reflects management’s estimate of the annual effective tax rate applied to the year-to-date loss from continuing operations. Certain discrete tax adjustments are also reflected in income tax expense for the periods presented. A discrete income tax benefit of $9.6 million was recorded in the six months ended October 31, 2017, compared to a discrete tax benefit of $10.8 million in the same period of the prior year. The discrete tax benefit recorded in the current period resulted from exercises of employee stock options, audit settlements in various states and foreign jurisdictions and the expiration of statute of limitation periods. The excess tax benefit recorded in the income statement due to the adoption of ASU 2016-09 as of May 1, 2017 is discussed in note 1. The discrete tax benefit recorded in the prior year resulted primarily from favorable settlements of state audits. Our effective tax rate for continuing operations, including the effects of discrete tax items, was 37.5% and 38.8% for the six months ended October 31, 2017 and 2016, respectively. Discrete items increased the effective tax rate for the six months ended October 31, 2017 and 2016 by 2.2% and 2.5%, respectively. Due to the loss in both periods, a discrete tax benefit in either period increases the tax rate while an item of discrete tax expense decreases the tax rate. The impact of discrete tax items combined with the seasonal nature of our business can cause the effective tax rate through our second quarter to be significantly different than the rate for our full fiscal year.

Other Income And Other Expenses

6 Months Ended

Oct. 31, 2017

Interest Income And Interest Expense [Abstract]

Other Income And Other Expenses

NOTE 8: OTHER INCOME AND OTHER EXPENSES

The following table shows the components of other income (expense), net:



(in 000s)
	Three months ended October 31,						Six months ended October 31,
	2017			2016			2017			2016
Mortgage loans and real estate owned, net	$	—		$	1,508		$	—		$	3,045
Interest income	1,311			693			2,755			1,790
Foreign currency gains (losses), net	(117		)	(6		)	14			(27		)
Other, net	(183		)	(22		)	(538		)	6
	$	1,011		$	2,173		$	2,231		$	4,814

Commitments And Contingencies

6 Months Ended

Oct. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments And Contingencies

NOTE 9: COMMITMENTS AND CONTINGENCIES

Changes in deferred revenue balances related to our POM for both company-owned and franchise offices, which is included in deferred revenue and other liabilities in the consolidated balance sheets, are as follows:



(in 000s)
Six months ended October 31,	2017			2016
Balance, beginning of the period	$	211,223		$	204,342
Amounts deferred for new extended service plans issued	2,913			2,561
Revenue recognized on previous deferrals	(63,332		)	(58,921		)
Balance, end of the period	$	150,804		$	147,982

Our liability related to estimated losses under the standard guarantee was $3.6 million, $5.0 million and $6.8 million as of October 31, 2017 and 2016 and April 30, 2017, respectively, and is included as part of our assisted tax preparation services. The short-term and long-term portions of this liability are included in deferred revenue and other liabilities in the consolidated balance sheets.

Our liability related to acquisitions for estimated contingent consideration was $10.1 million, $7.8 million and $10.4 million as of October 31, 2017 and 2016 and April 30, 2017, respectively, with amounts recorded in deferred revenue and other liabilities. Estimates of contingent payments are typically based on expected financial performance of the acquired business and economic conditions at the time of acquisition. Should actual results differ from our assumptions, future payments made will differ from the above estimate and any differences will be recorded in results from continuing operations.

We have contractual commitments to fund certain franchises with approved revolving lines of credit. Our total obligation under these lines of credit was $42.7 million at October 31, 2017, and net of amounts drawn and outstanding, our remaining commitment to fund totaled $17.6 million.

LOSS CONTINGENCIES PERTAINING TO DISCONTINUED MORTGAGE OPERATIONS – SCC ceased originating mortgage loans in December 2007 and, in April 2008, sold its servicing assets and discontinued its remaining operations. Mortgage loans originated by SCC were sold either as whole loans to single third-party buyers, who generally securitized such loans, or in the form of residential mortgage-backed securities (RMBSs). In connection with the sale of loans and/or RMBSs, SCC made certain representations and warranties. Claims under these representations and warranties together with any settlement arrangements related to these losses are collectively referred to as "representation and warranty claims."

SCC accrues a liability for losses related to representation and warranty claims when those losses are believed to be both probable and reasonably estimable. SCC’s loss estimate as of October 31, 2017, is based on the best information currently available, management judgment, developments in relevant case law, and the terms of bulk settlements. The liability is included in deferred revenue and other current liabilities on the consolidated balance sheets. A rollforward of SCC’s accrued liability for these loss contingencies is as follows:



(in 000s)
Six months ended October 31,	2017		2016
Balance, beginning of the period	$	4,500	$	65,265
Loss provisions	—		235
Payments	—		(40,000		)
Balance, end of the period	$	4,500	$	25,500

See note 10, which addresses contingent losses that may be incurred with respect to various indemnification or contribution claims by underwriters, depositors, and securitization trustees in securitization transactions in which SCC participated.

Litigation And Other Related Contingencies	6 Months Ended
Litigation And Other Related Contingencies	Oct. 31, 2017
Litigation And Related Contingencies [Abstract]
Litigation And Other Related Contingencies	NOTE 10: LITIGATION AND OTHER RELATED CONTINGENCIES We are a defendant in numerous litigation matters, arising both in the ordinary course of business and otherwise, including as described below. The matters described below are not all of the lawsuits to which we are subject. In some of the matters, very large or indeterminate amounts, including punitive damages, are sought. U.S. jurisdictions permit considerable variation in the assertion of monetary damages or other relief. Jurisdictions may permit claimants not to specify the monetary damages sought or may permit claimants to state only that the amount sought is sufficient to invoke the jurisdiction of the court. In addition, jurisdictions may permit plaintiffs to allege monetary damages in amounts well exceeding reasonably possible verdicts in the jurisdiction for similar matters. We believe that the monetary relief which may be specified in a lawsuit or a claim bears little relevance to its merits or disposition value due to this variability in pleadings and our experience in litigating or resolving through settlement of numerous claims over an extended period of time. The outcome of a litigation matter and the amount or range of potential loss at particular points in time may be difficult to ascertain. Among other things, uncertainties can include how fact finders will evaluate documentary evidence and the credibility and effectiveness of witness testimony, and how trial and appellate courts will apply the law. Disposition valuations are also subject to the uncertainty of how opposing parties and their counsel will themselves view the relevant evidence and applicable law. In addition to litigation matters, we are also subject to claims and other loss contingencies arising out of our business activities, including as described below. We accrue liabilities for litigation, claims, including indemnification and contribution claims, and other related loss contingencies and any related settlements (each referred to, individually, as a "matter" and, collectively, as "matters") when it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. Liabilities have been accrued for certain of the matters noted below. If a range of loss is estimated, and some amount within that range appears to be a better estimate than any other amount within that range, then that amount is accrued. If no amount within the range can be identified as a better estimate than any other amount, we accrue the minimum amount in the range. For such matters where a loss is believed to be reasonably possible, but not probable, or the loss cannot be reasonably estimated, no accrual has been made. It is possible that such matters could require us to pay damages or make other expenditures or accrue liabilities in amounts that could not be reasonably estimated as of October 31, 2017. While the potential future liabilities could be material in the particular quarterly or annual periods in which they are recorded, based on information currently known, we do not believe any such liabilities are likely to have a material adverse effect on our business and our consolidated financial position, results of operations, and cash flows. As of October 31, 2017 and 2016 and April 30, 2017, our total accrued liabilities were $2.5 million, $2.3 million and $2.3 million, respectively, for matters addressed in this note. Our aggregate range of reasonably possible losses includes (1) matters where a liability has been accrued and there is a reasonably possible loss in excess of the amount accrued for that liability, and (2) matters where a loss is believed to be reasonably possible, but a liability has not been accrued. This aggregate range only represents those losses as to which we are currently able to estimate a reasonably possible loss or range of loss. It does not represent our maximum loss exposure. The estimated range of reasonably possible loss is based upon currently available information and is subject to significant judgment and a variety of assumptions, as well as known and unknown uncertainties. The matters underlying the estimated range will change from time to time, and actual results may vary significantly from the current estimate. As of October 31, 2017, we believe the aggregate range of reasonably possible losses in excess of amounts accrued is not material. For other matters, we are not currently able to estimate the reasonably possible loss or range of loss. We are often unable to estimate the possible loss or range of loss until developments in such matters have provided sufficient information to support an assessment of the reasonably possible loss or range of loss, such as precise information about the amount of damages or other remedies being asserted, the defenses to the claims being asserted, discovery from other parties and investigation of factual allegations, rulings by courts on motions or appeals, analysis by experts, or the status or terms of any settlement negotiations. On a quarterly and annual basis, we review relevant information with respect to litigation and other loss contingencies and update our accruals, disclosures, and estimates of reasonably possible loss or range of loss based on such reviews. Costs incurred with defending matters are expensed as incurred. Any receivable for insurance recoveries is recorded separately from the corresponding liability, and only if recovery is determined to be probable and reasonably estimable. We believe we have meritorious defenses to the claims asserted in the various matters described in this note, and we intend to defend them vigorously, but there can be no assurances as to their outcomes. In the event of unfavorable outcomes, it could require modifications to our operations; in addition, the amounts that may be required to be paid to discharge or settle the matters could be substantial and could have a material adverse impact on our business and our consolidated financial position, results of operations, and cash flows. LITIGATION, CLAIMS, INCLUDING INDEMNIFICATION AND CONTRIBUTION CLAIMS, OR OTHER LOSS CONTINGENCIES PERTAINING TO DISCONTINUED MORTGAGE OPERATIONS – Although SCC ceased its mortgage loan origination activities in December 2007 and sold its loan servicing business in April 2008, SCC or the Company has been, remains, and may in the future be, subject to litigation, claims, including indemnification and contribution claims, and other loss contingencies pertaining to SCC's mortgage business activities that occurred prior to such termination and sale. These contingencies, claims, and lawsuits include actions by regulators, third parties seeking indemnification or contribution, including depositors, underwriters, and securitization trustees, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others alleged to be similarly situated. Among other things, these contingencies, claims, and lawsuits allege or may allege discriminatory or unfair and deceptive loan origination and servicing (including debt collection, foreclosure, and eviction) practices, other common law torts, rights to indemnification or contribution, breach of contract, violations of securities laws, and violations of a variety of federal statutes, including the Truth in Lending Act (TILA), Equal Credit Opportunity Act, Fair Housing Act, Real Estate Settlement Procedures Act (RESPA), Home Ownership & Equity Protection Act (HOEPA), as well as similar state statutes. It is difficult to predict either the likelihood of new matters being initiated or the outcome of existing matters. In many of these matters it is not possible to estimate a reasonably possible loss or range of loss due to, among other things, the inherent uncertainties involved in these matters, some of which are beyond the Company's control, and the indeterminate damages sought in some of these matters. Mortgage loans originated by SCC were sold either as whole loans to single third-party buyers, who generally securitized such loans, or in the form of RMBSs. In connection with the sale of loans and/or RMBSs, SCC made certain representations and warranties. The statute of limitations for a contractual claim to enforce a representation and warranty obligation is generally six years or such shorter limitations period that may apply under the law of a state where the economic injury occurred. On June 11, 2015, the New York Court of Appeals, New York’s highest court, held in ACE Securities Corp. v. DB Structured Products, Inc., that the six-year statute of limitations under New York law starts to run at the time the representations and warranties are made, not the date when the repurchase demand was denied. This decision applies to claims and lawsuits brought against SCC where New York law governs. New York law governs many, though not all, of the RMBS transactions into which SCC entered. However, this decision would not affect representation and warranty claims and lawsuits SCC has received or may receive, for example, where the statute of limitations has been tolled by agreement or a suit was timely filed. In response to the statute of limitations rulings in the ACE case and similar rulings in other state and federal courts, parties seeking to pursue representation and warranty claims or lawsuits have sought, and may in the future seek, to distinguish certain aspects of the ACE decision, pursue alternate legal theories of recovery, or assert claims against other contractual parties such as securitization trustees. For example, a 2016 ruling by a New York intermediate appellate court, followed by the federal district court in the second Homeward case described below, allowed a counterparty to pursue litigation on additional loans in the same trust even though only some of the loans complied with the condition precedent of timely pre-suit notice and opportunity to cure or repurchase. Additionally, plaintiffs in litigation to which SCC is not party have alleged breaches of an independent contractual duty to provide notice of material breaches of representations and warranties and pursued separate claims to which, they argue, the statute of limitations ruling in the ACE case does not apply. The impact on SCC from alternative legal theories seeking to avoid or distinguish the ACE decision, or judicial limitations on the ACE decision, is unclear. SCC has not accrued liabilities for claims not subject to a tolling arrangement or not relating back to timely filed litigation. On May 31, 2012, a lawsuit was filed by Homeward Residential, Inc. (Homeward) in the Supreme Court of the State of New York, County of New York, against SCC styled Homeward Residential, Inc. v. Sand Canyon Corporation (Index No. 651885/2012). SCC removed the case to the United States District Court for the Southern District of New York on June 28, 2012 (Case No. 12-cv-5067). The plaintiff, in its capacity as the master servicer for Option One Mortgage Loan Trust 2006-2 and for the benefit of the trustee and the certificate holders of such trust, asserts claims for breach of contract, anticipatory breach, indemnity, and declaratory judgment in connection with alleged losses incurred as a result of the breach of representations and warranties relating to SCC and to loans sold to the trust. The plaintiff seeks specific performance of alleged repurchase obligations or damages to compensate the trust and its certificate holders for alleged actual and anticipated losses, as well as a repurchase of all loans due to alleged misrepresentations by SCC as to itself and as to the loans' compliance with its underwriting standards and the value of underlying real estate. In response to a motion filed by SCC, the court dismissed the plaintiff's claims for breach of the duty to cure or repurchase, anticipatory breach, indemnity, and declaratory judgment. The case is proceeding on the remaining claims. Representatives of a holder of certificates in the trust filed a motion to intervene to add H&R Block, Inc. to the lawsuit and assert claims against H&R Block, Inc. based on alter ego, corporate veil-piercing, and agency law. SCC is opposing the motion to intervene, which remains pending. We believe H&R Block, Inc. has meritorious defenses to the extent the court allows any such claims to be asserted. We have not concluded that a loss related to this matter is probable, nor have we accrued a liability related to this matter. On September 28, 2012, a second lawsuit was filed by Homeward in the United States District Court for the Southern District of New York against SCC styled Homeward Residential, Inc. v. Sand Canyon Corporation (Case No. 12-cv-7319). The plaintiff, in its capacity as the master servicer for Option One Mortgage Loan Trust 2006-3 and for the benefit of the trustee and the certificate holders of such trust, asserts claims for breach of contract and indemnity in connection with losses allegedly incurred as a result of the breach of representations and warranties relating to 96 loans sold to the trust. The plaintiff seeks specific performance of alleged repurchase obligations or damages to compensate the trust and its certificate holders for alleged actual and anticipated losses. In response to a motion filed by SCC, the court dismissed the plaintiff's claims for breach of the duty to cure or repurchase and for indemnification of its costs associated with the litigation. On September 30, 2016, the court granted a motion allowing the plaintiff to file a second amended complaint to include breach of contract claims with respect to 649 additional loans in the trust and to allow such claims with respect to other loans in the trust proven to be in material breach of SCC’s representations and warranties. SCC filed a motion for reconsideration, which was denied, and also filed a motion for leave to appeal the ruling, which remains pending. On October 6, 2016, the plaintiff filed its second amended complaint. In response to a motion filed by SCC, the court dismissed the plaintiff's claim for breach of one of the representations. The case is proceeding on the remaining claims. Representatives of a holder of certificates in the trust filed a motion to intervene to add H&R Block, Inc. to the lawsuit and assert claims against H&R Block, Inc. based on alter ego, corporate veil-piercing, and agency law. SCC is opposing the motion to intervene, which remains pending. We believe H&R Block, Inc. has meritorious defenses to the extent the court allows any such claims to be asserted. The accrual for representation and warranty claims, as discussed in note 9, is related to some of the loans in this case. We have not concluded that a loss related to this lawsuit is probable, nor have we accrued a liability related to this lawsuit. Underwriters and depositors are, or have been, involved in multiple lawsuits related to securitization transactions in which SCC participated. These lawsuits allege or alleged a variety of claims, including violations of federal and state securities laws and common law fraud, based on alleged materially inaccurate or misleading disclosures. SCC has received notices of claims for indemnification relating to lawsuits to which underwriters or depositors are party. Based on information currently available to SCC, it believes that the 21 lawsuits in which notice of a claim has been made involve 39 securitization transactions with original investments of approximately $14 billion (of which the outstanding principal amount is approximately $3.5 billion). Additional lawsuits against the underwriters or depositors may be filed in the future, and SCC may receive additional notices of claims for indemnification or contribution from underwriters or depositors with respect to existing or new lawsuits or settlements of such lawsuits. Certain of the notices received included, and future notices may include, a reservation of rights to assert claims for contribution, which are referred to herein as "contribution claims." Contribution claims may become operative if indemnification is unavailable or insufficient to cover all of the losses and expenses involved. We have not concluded that a loss related to any of these indemnification or contribution claims is probable, nor have we accrued a liability related to any of these claims. Securitization trustees also are, or have been, involved in lawsuits related to securitization transactions in which SCC participated. Plaintiffs in these lawsuits allege, among other things, that originators, depositors, servicers, or other parties breached their representations and warranties or otherwise failed to fulfill their obligations, including that securitization trustees breached their contractual obligations, breached their fiduciary duties, or violated statutory requirements by failing to properly protect the certificate holders’ interests. SCC has received notices from securitization trustees of potential indemnification obligations, and may receive additional notices with respect to existing or new lawsuits or settlements of such lawsuits, in its capacity as originator, depositor, or servicer. We have not concluded that a loss related to any of these indemnification claims is probable, nor have we accrued a liability related to any of these claims. If the amount that SCC is ultimately required to pay with respect to claims and litigation related to its past sales and securitizations of mortgage loans, together with payment of SCC's related administration and legal expense, exceeds SCC's net assets, the creditors of SCC, other potential claimants, or a bankruptcy trustee if SCC were to file or be forced into bankruptcy, may attempt to assert claims against us for payment of SCC's obligations. Claimants may also attempt to assert claims against or seek payment directly from the Company even if SCC's assets exceed its liabilities. SCC's principal assets, as of October 31, 2017, total approximately $313 million and consist primarily of an intercompany note receivable. We believe our legal position is strong on any potential corporate veil-piercing arguments; however, if this position is challenged and not upheld, it could have a material adverse effect on our business and our consolidated financial position, results of operations and cash flows. LITIGATION, CLAIMS AND OTHER LOSS CONTINGENCIES PERTAINING TO OTHER DISCONTINUED OPERATIONS – Express IRA Litigation. On January 2, 2008, the Mississippi Attorney General in the Chancery Court of Hinds County, Mississippi First Judicial District (Case No. G 2008 6 S 2) filed a lawsuit regarding our former Express IRA product that is styled Jim Hood, Attorney for the State of Mississippi v. H&R Block, Inc., H&R Block Financial Advisors, Inc., et al. The complaint alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the sale of the product in Mississippi and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. We have not concluded that a loss related to this matter is probable, nor have we accrued a loss contingency related to this matter. Although we sold H&R Block Financial Advisors, Inc. (HRBFA) effective November 1, 2008, we remain responsible for any liabilities relating to the Express IRA litigation through an indemnification agreement. OTHER – We are from time to time a party to litigation, claims and other loss contingencies not discussed herein arising out of our business operations. These matters may include actions by state attorneys general, other state regulators, federal regulators, individual plaintiffs, and cases in which plaintiffs seek to represent others who may be similarly situated. While we cannot provide assurance that we will ultimately prevail in each instance, we believe the amount, if any, we are required to pay to discharge or settle these other matters will not have a material adverse impact on our business and our consolidated financial position, results of operations, and cash flows. We believe we have meritorious defenses to the claims asserted in the various matters described in this note, and we intend to defend them vigorously. The amounts claimed in the matters are substantial, however, and there can be no assurances as to their outcomes. In the event of unfavorable outcomes, it could require modifications to our operations; in addition, the amounts that may be required to be paid to discharge or settle the matters could be substantial and could have a material adverse impact on our business and our consolidated financial position, results of operations, and cash flows.

Condensed Consolidating Financial Statements

6 Months Ended

Oct. 31, 2017

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Consolidating Financial Statements

NOTE 11: CONDENSED CONSOLIDATING FINANCIAL STATEMENTS

Block Financial LLC (Block Financial) is a 100% owned subsidiary of the Company. Block Financial is the Issuer and the Company is the full and unconditional Guarantor of the Senior Notes, our 2017 CLOC and other indebtedness issued from time to time. These condensed consolidating financial statements have been prepared using the equity method of accounting. Earnings of subsidiaries are, therefore, reflected in the Company's investment in subsidiaries account. The elimination entries eliminate investments in subsidiaries, related stockholders' equity and other intercompany balances and transactions.



CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS													(in 000s)
Six months ended October 31, 2017	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Total revenues	$	—		$	29,261		$	255,154		$	(5,759	)	$	278,656
Cost of revenues	—			12,964			454,913			(143		)	467,734
Selling, general and administrative	—			6,791			210,920			(5,616		)	212,095
Total operating expenses	—			19,755			665,833			(5,759		)	679,829
Other income (expense), net	(288,263		)	13,065			(13,639		)	291,068			2,231
Interest expense on external borrowings	—			(42,382		)	(160		)	—			(42,542		)
Loss from continuing operations before tax benefit	(288,263		)	(19,811		)	(424,478		)	291,068			(441,484		)
Income tax benefit	(4,130		)	(5,613		)	(155,611		)	—			(165,354		)
Net loss from continuing operations	(284,133		)	(14,198		)	(268,867		)	291,068			(276,130		)
Net loss from discontinued operations	—			(8,001		)	(2		)	—			(8,003		)
Net loss	(284,133		)	(22,199		)	(268,869		)	291,068			(284,133		)
Other comprehensive income	1,077			—			1,077			(1,077		)	1,077
Comprehensive loss	$	(283,056	)	$	(22,199	)	$	(267,792	)	$	289,991		$	(283,056	)



CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS													(in 000s)
Six months ended October 31, 2016	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Total revenues	$	—		$	26,438		$	230,223		$	(144	)	$	256,517
Cost of revenues	—			14,272			422,660			(144		)	436,788
Selling, general and administrative	—			4,212			208,263			—			212,475
Total operating expenses	—			18,484			630,923			(144		)	649,263
Other income (expense), net	(273,435		)	2,033			(22,824		)	299,040			4,814
Interest expense on external borrowings	—			(43,562		)	(524		)	—			(44,086		)
Loss from continuing operations before tax benefit	(273,435		)	(33,575		)	(424,048		)	299,040			(432,018		)
Income tax benefit	(3,542		)	(11,756		)	(152,279		)	—			(167,577		)
Net loss from continuing operations	(269,893		)	(21,819		)	(271,769		)	299,040			(264,441		)
Net loss from discontinued operations	—			(5,451		)	(1		)	—			(5,452		)
Net loss	(269,893		)	(27,270		)	(271,770		)	299,040			(269,893		)
Other comprehensive loss	(5,889		)	—			(5,889		)	5,889			(5,889		)
Comprehensive loss	$	(275,782	)	$	(27,270	)	$	(277,659	)	$	304,929		$	(275,782	)



CONDENSED CONSOLIDATING BALANCE SHEETS											(in 000s)
As of October 31, 2016	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)		Other Subsidiaries		Eliminations			Consolidated H&R Block
Cash & cash equivalents	$	—		$	1,965	$	230,545	$	—		$	232,510
Cash & cash equivalents - restricted	—			29,014		80,524		—			109,538
Receivables, net	—			73,675		31,089		—			104,764
Prepaid expenses and other current assets	—			8,237		65,318		—			73,555
Mortgage loans held for sale	—			183,107		—		—			183,107
Total current assets	—			295,998		407,476		—			703,474
Property and equipment, net	—			92		292,968		—			293,060
Intangible assets, net	—			—		433,135		—			433,135
Goodwill	—			—		477,360		—			477,360
Deferred tax assets and income taxes receivable	1,947			62,722		17,086		—			81,755
Investments in subsidiaries	1,460,925			—		81,868		(1,542,793		)	—
Amounts due from affiliates	—			1,696,151		2,005,485		(3,701,636		)	—
Other noncurrent assets	—			58,636		34,758		—			93,394
Total assets	$	1,462,872		$	2,113,599	$	3,750,136	$	(5,244,429	)	$	2,082,178

Accounts payable and accrued expenses	$	8,941		$	8,434	$	122,433	$	—		$	139,808
Accrued salaries, wages and payroll taxes	—			2,143		38,611		—			40,754
Accrued income taxes and reserves for uncertain tax positions	—			—		68,832		—			68,832
Current portion of long-term debt	—			—		903		—			903
Deferred revenue and other current liabilities	—			48,176		136,384		—			184,560
Total current liabilities	8,941			58,753		367,163		—			434,857
Long-term debt and line of credit borrowings	—			1,961,085		6,121		—			1,967,206
Reserves for uncertain tax positions	5,917			10,786		100,850		—			117,553
Deferred revenue and other noncurrent liabilities	—			1,107		118,926		—			120,033
Amounts due to affiliates	2,005,485			—		1,696,151		(3,701,636		)	—
Total liabilities	2,020,343			2,031,731		2,289,211		(3,701,636		)	2,639,649
Stockholders' equity (deficiency)	(557,471		)	81,868		1,460,925		(1,542,793		)	(557,471		)
Total liabilities and stockholders' equity	$	1,462,872		$	2,113,599	$	3,750,136	$	(5,244,429	)	$	2,082,178



CONDENSED CONSOLIDATING BALANCE SHEETS											(in 000s)
As of April 30, 2017	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)		Other Subsidiaries		Eliminations			Consolidated H&R Block
Cash & cash equivalents	$	—		$	4,486	$	1,006,845	$	—		$	1,011,331
Cash & cash equivalents - restricted	—			8,060		98,148		—			106,208
Receivables, net	—			61,250		101,525		—			162,775
Prepaid expenses and other current assets	—			2,280		63,445		—			65,725
Total current assets	—			76,076		1,269,963		—			1,346,039
Property and equipment, net	—			78		263,749		—			263,827
Intangible assets, net	—			—		409,364		—			409,364
Goodwill	—			—		491,207		—			491,207
Deferred tax assets and income taxes receivable	5,587			30,743		47,398		—			83,728
Investments in subsidiaries	2,158,234			—		113,714		(2,271,948		)	—
Amounts due from affiliates	—			1,493,195		2,194,294		(3,687,489		)	—
Other noncurrent assets	—			51,829		48,114		—			99,943
Total assets	$	2,163,821		$	1,651,921	$	4,837,803	$	(5,959,437	)	$	2,694,108

Accounts payable and accrued expenses	$	2,086		$	14,218	$	200,724	$	—		$	217,028
Accrued salaries, wages and payroll taxes	—			851		183,005		—			183,856
Accrued income taxes and reserves for uncertain tax positions	—			—		348,199		—			348,199
Current portion of long-term debt	—			—		981		—			981
Deferred revenue and other current liabilities	—			26,759		162,457		—			189,216
Total current liabilities	2,086			41,828		895,366		—			939,280
Long-term debt	—			1,487,389		5,628		—			1,493,017
Reserves for uncertain tax positions	28,324			8,037		122,724		—			159,085
Deferred revenue and other noncurrent liabilities	—			953		162,656		—			163,609
Amounts due to affiliates	2,194,294			—		1,493,195		(3,687,489		)	—
Total liabilities	2,224,704			1,538,207		2,679,569		(3,687,489		)	2,754,991
Stockholders' equity (deficiency)	(60,883		)	113,714		2,158,234		(2,271,948		)	(60,883		)
Total liabilities and stockholders' equity	$	2,163,821		$	1,651,921	$	4,837,803	$	(5,959,437	)	$	2,694,108



CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS													(in 000s)
Six months ended October 31, 2017	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Net cash used in operating activities	$	—		$	(17,827	)	$	(630,630	)	$	—		$	(648,457	)
Cash flows from investing:
Capital expenditures	—			(10		)	(56,740		)	—			(56,750		)
Payments made for business acquisitions, net of cash acquired	—			—			(27,522		)	—			(27,522		)
Franchise loans funded	—			(10,885		)	(54		)	—			(10,939		)
Payments received on franchise loans	—			10,077			245			—			10,322
Intercompany borrowings (payments)	—			20,163			(80,141		)	59,978			—
Other, net	—			(998		)	6,472			—			5,474
Net cash provided by (used in) investing activities	—			18,347			(157,740		)	59,978			(79,415		)
Cash flows from financing:
Dividends paid	(100,082		)	—			—			—			(100,082		)
Repurchase of common stock, including shares surrendered	(7,581		)	—			—			—			(7,581		)
Proceeds from exercise of stock options	27,522			—			—			—			27,522
Intercompany borrowings (payments)	80,141			—			(20,163		)	(59,978		)	—
Other, net	—			(662		)	(26,055		)	—			(26,717		)
Net cash used in financing activities	—			(662		)	(46,218		)	(59,978		)	(106,858		)
Effects of exchange rates on cash	—			—			(1,147		)	—			(1,147		)
Net decrease in cash, cash equivalents and restricted cash	—			(142		)	(835,735		)	—			(835,877		)
Cash, cash equivalents and restricted cash, beginning of period	—			12,546			1,104,993			—			1,117,539
Cash, cash equivalents and restricted cash, end of period	$	—		$	12,404		$	269,258		$	—		$	281,662



CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS													(in 000s)
Six months ended October 31, 2016	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Net cash used in operating activities	$	—		$	(77,906	)	$	(642,470	)	$	—		$	(720,376	)
Cash flows from investing:
Principal payments on mortgage loans and sale of real estate owned, net	—			19,009			—			—			19,009
Capital expenditures	—			(5		)	(44,913		)	—			(44,918		)
Payments made for business acquisitions, net of cash acquired	—			—			(36,151		)	—			(36,151		)
Franchise loans funded	—			(10,064		)	(107		)	—			(10,171		)
Payments received on franchise loans	—			14,052			211			—			14,263
Intercompany borrowings (payments)	—			(426,824		)	(309,852		)	736,676			—
Other, net	—			(312		)	2,489			—			2,177
Net cash used in investing activities	—			(404,144		)	(388,323		)	736,676			(55,791		)
Cash flows from financing:
Repayments of line of credit borrowings	—			(50,000		)	—			—			(50,000		)
Proceeds from line of credit borrowings	—			525,000			—			—			525,000
Dividends paid	(95,971		)	—			—			—			(95,971		)
Repurchase of common stock, including shares surrendered	(215,511		)	—			—			—			(215,511		)
Proceeds from exercise of stock options	1,630			—			—			—			1,630
Intercompany borrowings (payments)	309,852			—			426,824			(736,676		)	—
Other, net	—			—			(43,734		)	—			(43,734		)
Net cash provided by financing activities	—			475,000			383,090			(736,676		)	121,414
Effects of exchange rates on cash	—			—			(4,110		)	—			(4,110		)
Net decrease in cash, cash equivalents and restricted cash	—			(7,050		)	(651,813		)	—			(658,863		)
Cash, cash equivalents and restricted cash, beginning of period	—			38,029			962,882			—			1,000,911
Cash, cash equivalents and restricted cash, end of period	$	—		$	30,979		$	311,069		$	—		$	342,048

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Summary Of Significant Accounting Policies (Policy)	6 Months Ended
Summary Of Significant Accounting Policies (Policy)	Oct. 31, 2017
Summary Of Significant Accounting Policies [Abstract]
Basis of Presentation	The consolidated balance sheets as of October 31, 2017 and 2016, the consolidated statements of operations and comprehensive loss for the three and six months ended October 31, 2017 and 2016, and the consolidated statements of cash flows for the six months ended October 31, 2017 and 2016 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows as of October 31, 2017 and 2016 and for all periods presented have been made. "H&R Block," "the Company," "we," "our," and "us" are used interchangeably to refer to H&R Block, Inc. or to H&R Block, Inc. and its subsidiaries, as appropriate to the context. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (GAAP) have been condensed or omitted. These consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our April 30, 2017 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2017 or for the year then ended are derived from our April 30, 2017 Annual Report to Shareholders on Form 10-K.
Management Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the evaluation of contingent losses arising from our discontinued mortgage business, contingent losses associated with pending claims and litigation, reserves for uncertain tax positions and related matters. Estimates have been prepared based on the best information available as of each balance sheet date. As such, actual results could differ materially from those estimates.
Seasonality of Business	Our operating revenues are seasonal in nature with peak revenues typically occurring in the months of February through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.
Discontinued Operations	Our discontinued operations include the results of operations of Sand Canyon Corporation, previously known as Option One Mortgage Corporation (including its subsidiaries, collectively, SCC), which exited its mortgage business in fiscal year 2008. See notes 9 and 10 for additional information on litigation, claims, and other loss contingencies related to our discontinued operations.
New Accounting Pronouncements	Restricted Cash in Statement of Cash Flows. In November 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2016-18, "Restricted Cash (a consensus of the FASB Emerging Issues Task Force)," (ASU 2016-18). This guidance requires that restricted cash be included with cash and cash equivalents when reconciling the beginning and end-of-period total amounts shown on the statement of cash flows. This guidance must be applied retrospectively to all periods presented. We adopted ASU 2016-18 effective May 1, 2017. All prior periods have been adjusted to conform to the current period presentation, which resulted in a decrease in cash used in operations of $5.4 million for the six months ended October 31, 2016. Stock-Based Compensation. In March 2016, the FASB issued Accounting Standards Update No. 2016-09, "Improvements to Employee Share-Based Payment Accounting," (ASU 2016-09). This guidance requires that, among other things: (1) all excess tax benefits and tax deficiencies would be recognized as income tax expense or benefit in the income statement; and (2) excess tax benefits would not be separated from other income tax cash flows and, thus, would be classified along with other cash flows as an operating activity. The transition requirements for this guidance varies by component, but the changes applicable to us were applied prospectively. We adopted ASU 2016-09 effective May 1, 2017. We recorded a discrete tax benefit of $5.2 million related to stock-based compensation during the six months ended October 31, 2017. Revenue Recognition. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, "Revenue from Contracts with Customers," (ASU 2014-09) which is a comprehensive new revenue recognition model that requires an entity to recognize the amount of revenue which reflects the consideration it expects to receive in exchange for the transfer of the promised goods or services to customers. This ASU also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract, and clarifies guidance for multiple-element arrangements. This guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective. The new standard is effective for us on May 1, 2018. The standard permits the use of either the full retrospective or modified retrospective transition method. We have substantially completed our evaluation of the impact of ASU 2014-09 on our United States (U.S.) assisted tax preparation fees, U.S. royalties, the online portion of U.S. DIY tax preparation fees, and revenues from Peace of Mind® Extended Service Plan (POM), and based on the preliminary results of our evaluation, we do not expect the application of this guidance to have a material impact on the recognition of revenue related to these services. Changes to our client agreements or service design before adoption of the new standard could change our preliminary conclusions. We are still evaluating the impact of this guidance as it relates to other revenue streams, as well as certain associated expenses. Depending on the results of our review, there could be changes to the classification and timing of recognition of revenues and expenses related to other revenue streams. We currently expect to adopt using the full retrospective transition method, under which we will recast prior periods to comply with this new guidance. We are continuing our assessment, including evaluating the standard's impact on our internal controls.

Loss Per Share and Stockholders' Equity (Tables)

6 Months Ended

Oct. 31, 2017

Earnings Per Share [Abstract]

Computations Of Basic And Diluted Earnings Per Share

The computations of basic and diluted loss per share from continuing operations are as follows:



(in 000s, except per share amounts)
	Three months ended October 31,						Six months ended October 31,
	2017			2016			2017			2016
Net loss from continuing operations attributable to shareholders	$	(148,312	)	$	(143,415	)	$	(276,130	)	$	(264,441	)
Amounts allocated to participating securities	(161		)	(143		)	(321		)	(267		)
Net loss from continuing operations attributable to common shareholders	$	(148,473	)	$	(143,558	)	$	(276,451	)	$	(264,708	)

Basic weighted average common shares	209,065			215,535			208,500			218,009
Potential dilutive shares	—			—			—			—
Dilutive weighted average common shares	209,065			215,535			208,500			218,009

Loss per share from continuing operations attributable to common shareholders:
Basic	$	(0.71	)	$	(0.67	)	$	(1.33	)	$	(1.21	)
Diluted	(0.71		)	(0.67		)	(1.33		)	(1.21		)

Receivables (Tables)

6 Months Ended

Oct. 31, 2017

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

Schedule Of Short-Term Receivables

Receivables consist of the following:



(in 000s)
As of	October 31, 2017					October 31, 2016					April 30, 2017
	Short-term			Long-term		Short-term			Long-term		Short-term			Long-term
Loans to franchisees	$	37,953		$	42,443	$	48,772		$	46,998	$	39,911		$	36,614
Receivables for U.S assisted tax preparation and related fees	36,926			6,316		37,303			5,528		54,506			6,316
Instant Cash Back® receivables	2,256			—		2,630			—		37,150			—
H&R Block Emerald Advance® lines of credit	21,218			9,209		23,495			—		26,325			5,069
Software receivables from retailers	484			—		5,596			—		16,715			—
Royalties and other receivables from franchisees	10,198			790		15,348			—		13,275			1,585
Other	23,980			3,791		27,682			3,712		30,189			3,314
	133,015			62,549		160,826			56,238		218,071			52,898
Allowance for doubtful accounts	(55,265		)	—		(56,062		)	—		(55,296		)	—
	$	77,750		$	62,549	$	104,764		$	56,238	$	162,775		$	52,898

Schedule Of Receivables Based On Year Of Origination

These amounts as of October 31, 2017, by year of origination, are as follows:



(in 000s)
Credit Quality Indicator – Year of origination:
2017	$	8,641
2016 and prior	6,717
Revolving loans	15,069
	$	30,427

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for doubtful accounts for our EA and all other short-term receivables for the six months ended October 31, 2017 and 2016 is as follows:



(in 000s)
	EAs		All Other			Total
Balances as of April 30, 2017	$	10,123	$	45,173		$	55,296
Provision	—		4,238			4,238
Charge-offs, net of recoveries	—		(4,269		)	(4,269		)
Balances as of October 31, 2017	$	10,123	$	45,142		$	55,265

Balances as of April 30, 2016	$	9,007	$	48,004		$	57,011
Provision	451		835			1,286
Charge-offs, net of recoveries	—		(2,235		)	(2,235		)
Balances as of October 31, 2016	$	9,458	$	46,604		$	56,062

Goodwill And Intangible Assets (Tables)

6 Months Ended

Oct. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule Of Goodwill

Changes in the carrying amount of goodwill for the six months ended October 31, 2017 and 2016 are as follows:



(in 000s)
	Goodwill			Accumulated Impairment Losses			Net
Balances as of April 30, 2017	$	523,504		$	(32,297	)	$	491,207
Acquisitions	961			—			961
Disposals and foreign currency changes, net	891			—			891
Impairments	—			—			—
Balances as of October 31, 2017	$	525,356		$	(32,297	)	$	493,059

Balances as of April 30, 2016	$	503,054		$	(32,297	)	$	470,757
Acquisitions	7,435			—			7,435
Disposals and foreign currency changes, net	(832		)	—			(832		)
Impairments	—			—			—
Balances as of October 31, 2016	$	509,657		$	(32,297	)	$	477,360

Schedule Of Intangible Assets

Components of intangible assets are as follows:



(in 000s)
	Gross Carrying Amount		Accumulated Amortization			Net
As of October 31, 2017:
Reacquired franchise rights	$	331,290	$	(101,987	)	$	229,303
Customer relationships	234,909		(147,881		)	87,028
Internally-developed software	146,985		(117,162		)	29,823
Noncompete agreements	32,471		(28,644		)	3,827
Franchise agreements	19,201		(11,414		)	7,787
Purchased technology	54,700		(34,889		)	19,811
Acquired assets pending final allocation ⁽¹⁾	28,861		—			28,861
	$	848,417	$	(441,977	)	$	406,440
As of October 31, 2016:
Reacquired franchise rights	$	322,916	$	(79,484	)	$	243,432
Customer relationships	211,106		(117,539		)	93,567
Internally-developed software	137,533		(104,022		)	33,511
Noncompete agreements	31,625		(26,520		)	5,105
Franchise agreements	19,201		(10,134		)	9,067
Purchased technology	54,700		(28,941		)	25,759
Acquired assets pending final allocation ⁽¹⁾	22,694		—			22,694
	$	799,775	$	(366,640	)	$	433,135
As of April 30, 2017:
Reacquired franchise rights	$	331,150	$	(90,877	)	$	240,273
Customer relationships	234,603		(133,207		)	101,396
Internally-developed software	139,709		(108,379		)	31,330
Noncompete agreements	32,408		(27,559		)	4,849
Franchise agreements	19,201		(10,774		)	8,427
Purchased technology	54,700		(31,973		)	22,727
Acquired assets pending final allocation ⁽¹⁾	362		—			362
	$	812,133	$	(402,769	)	$	409,364

⁽¹⁾ Represents business acquisitions for which final purchase price allocations have not yet been determined.

Long-Term Debt Long-Term Debt (Tables)

6 Months Ended

Oct. 31, 2017

Long-term Debt, Unclassified [Abstract]

Components of Long-Term Debt

The components of long-term debt are as follows:



							(in 000s)
As of	October 31, 2017			October 31, 2016			April 30, 2017
Senior Notes, 4.125%, due October 2020	$	650,000		$	650,000		$	650,000
Senior Notes, 5.500%, due November 2022	500,000			500,000			500,000
Senior Notes, 5.250%, due October 2025	350,000			350,000			350,000
Committed line of credit borrowings	—			475,000			—
Capital lease obligation	6,125			7,024			6,610
Debt issuance costs and discounts	(11,293		)	(13,915		)	(12,612		)
	1,494,832			1,968,109			1,493,998
Less: Current portion	(1,004		)	(903		)	(981		)
	$	1,493,828		$	1,967,206		$	1,493,017

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 235
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
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-Section 50
-Paragraph 8
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Fair Value (Tables)

6 Months Ended

Oct. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring

The carrying amounts and estimated fair values of our financial instruments are as follows:



(in 000s)
As of	October 31, 2017				October 31, 2016				April 30, 2017
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Assets:
Cash and cash equivalents	$	180,997	$	180,997	$	232,510	$	232,510	$	1,011,331	$	1,011,331
Cash and cash equivalents - restricted	100,665		100,665		109,538		109,538		106,208		106,208
Receivables, net - short-term	77,750		77,750		104,764		104,764		162,775		162,775
Receivables, net - long-term	62,549		62,549		56,238		56,238		52,898		52,898
Liabilities:
Long-term debt (excluding debt issuance costs)	1,502,654		1,606,583		1,968,109		2,067,234		1,502,735		1,569,033
Contingent consideration	10,145		10,145		7,817		7,817		10,428		10,428

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

Other Income And Other Expenses (Tables)

6 Months Ended

Oct. 31, 2017

Interest Income And Interest Expense [Abstract]

Schedule Of Other Income And Other Expenses

The following table shows the components of other income (expense), net:



(in 000s)
	Three months ended October 31,						Six months ended October 31,
	2017			2016			2017			2016
Mortgage loans and real estate owned, net	$	—		$	1,508		$	—		$	3,045
Interest income	1,311			693			2,755			1,790
Foreign currency gains (losses), net	(117		)	(6		)	14			(27		)
Other, net	(183		)	(22		)	(538		)	6
	$	1,011		$	2,173		$	2,231		$	4,814

Commitments And Contingencies (Tables)

6 Months Ended

Oct. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Schedule Of Deferred Revenue Related To The Peace Of Mind Program



(in 000s)
Six months ended October 31,	2017			2016
Balance, beginning of the period	$	211,223		$	204,342
Amounts deferred for new extended service plans issued	2,913			2,561
Revenue recognized on previous deferrals	(63,332		)	(58,921		)
Balance, end of the period	$	150,804		$	147,982

Litigation And Related Contingencies

A rollforward of SCC’s accrued liability for these loss contingencies is as follows:



(in 000s)
Six months ended October 31,	2017		2016
Balance, beginning of the period	$	4,500	$	65,265
Loss provisions	—		235
Payments	—		(40,000		)
Balance, end of the period	$	4,500	$	25,500

- Definition

Tabular disclosure of the loss contingencies that were reported in the period or disclosed as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14472-108349

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=82913245&loc=d3e12021-110248

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 3
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 450
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14435-108349

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14615-108349

+ Details

Condensed Consolidating Financial Statements (Tables)

6 Months Ended

Oct. 31, 2017

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Schedule Of Condensed Consolidating Statement Of Operations



CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS													(in 000s)
Six months ended October 31, 2017	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Total revenues	$	—		$	29,261		$	255,154		$	(5,759	)	$	278,656
Cost of revenues	—			12,964			454,913			(143		)	467,734
Selling, general and administrative	—			6,791			210,920			(5,616		)	212,095
Total operating expenses	—			19,755			665,833			(5,759		)	679,829
Other income (expense), net	(288,263		)	13,065			(13,639		)	291,068			2,231
Interest expense on external borrowings	—			(42,382		)	(160		)	—			(42,542		)
Loss from continuing operations before tax benefit	(288,263		)	(19,811		)	(424,478		)	291,068			(441,484		)
Income tax benefit	(4,130		)	(5,613		)	(155,611		)	—			(165,354		)
Net loss from continuing operations	(284,133		)	(14,198		)	(268,867		)	291,068			(276,130		)
Net loss from discontinued operations	—			(8,001		)	(2		)	—			(8,003		)
Net loss	(284,133		)	(22,199		)	(268,869		)	291,068			(284,133		)
Other comprehensive income	1,077			—			1,077			(1,077		)	1,077
Comprehensive loss	$	(283,056	)	$	(22,199	)	$	(267,792	)	$	289,991		$	(283,056	)



CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS													(in 000s)
Six months ended October 31, 2016	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Total revenues	$	—		$	26,438		$	230,223		$	(144	)	$	256,517
Cost of revenues	—			14,272			422,660			(144		)	436,788
Selling, general and administrative	—			4,212			208,263			—			212,475
Total operating expenses	—			18,484			630,923			(144		)	649,263
Other income (expense), net	(273,435		)	2,033			(22,824		)	299,040			4,814
Interest expense on external borrowings	—			(43,562		)	(524		)	—			(44,086		)
Loss from continuing operations before tax benefit	(273,435		)	(33,575		)	(424,048		)	299,040			(432,018		)
Income tax benefit	(3,542		)	(11,756		)	(152,279		)	—			(167,577		)
Net loss from continuing operations	(269,893		)	(21,819		)	(271,769		)	299,040			(264,441		)
Net loss from discontinued operations	—			(5,451		)	(1		)	—			(5,452		)
Net loss	(269,893		)	(27,270		)	(271,770		)	299,040			(269,893		)
Other comprehensive loss	(5,889		)	—			(5,889		)	5,889			(5,889		)
Comprehensive loss	$	(275,782	)	$	(27,270	)	$	(277,659	)	$	304,929		$	(275,782	)

Schedule Of Condensed Consolidating Balance Sheet



CONDENSED CONSOLIDATING BALANCE SHEETS											(in 000s)
As of October 31, 2017	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)		Other Subsidiaries		Eliminations			Consolidated H&R Block
Cash & cash equivalents	$	—		$	4,321	$	176,676	$	—		$	180,997
Cash & cash equivalents - restricted	—			8,083		92,582		—			100,665
Receivables, net	—			54,006		23,744		—			77,750
Prepaid expenses and other current assets	—			4,205		80,999		—			85,204
Total current assets	—			70,615		374,001		—			444,616
Property and equipment, net	—			56		262,170		—			262,226
Intangible assets, net	—			—		406,440		—			406,440
Goodwill	—			—		493,059		—			493,059
Deferred tax assets and income taxes receivable	7,463			25,453		—		(23,711		)	9,205
Investments in subsidiaries	1,890,500			—		91,515		(1,982,015		)	—
Amounts due from affiliates	—			1,467,742		2,290,036		(3,757,778		)	—
Other noncurrent assets	—			62,046		38,969		—			101,015
Total assets	$	1,897,963		$	1,625,912	$	3,956,190	$	(5,763,504	)	$	1,716,561

Accounts payable and accrued expenses	$	2,407		$	9,334	$	103,134	$	—		$	114,875
Accrued salaries, wages and payroll taxes	—			1,432		41,465		—			42,897
Accrued income taxes and reserves for uncertain tax positions	—			—		43,879		—			43,879
Current portion of long-term debt	—			—		1,004		—			1,004
Deferred revenue and other current liabilities	—			25,977		164,545		—			190,522
Total current liabilities	2,407			36,743		354,027		—			393,177
Long-term debt	—			1,488,707		5,121		—			1,493,828
Reserves for uncertain tax positions	18,293			8,037		135,405		(23,711		)	138,024
Deferred revenue and other noncurrent liabilities	—			910		103,395		—			104,305
Amounts due to affiliates	2,290,036			—		1,467,742		(3,757,778		)	—
Total liabilities	2,310,736			1,534,397		2,065,690		(3,781,489		)	2,129,334
Stockholders' equity (deficiency)	(412,773		)	91,515		1,890,500		(1,982,015		)	(412,773		)
Total liabilities and stockholders' equity	$	1,897,963		$	1,625,912	$	3,956,190	$	(5,763,504	)	$	1,716,561



CONDENSED CONSOLIDATING BALANCE SHEETS											(in 000s)
As of October 31, 2016	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)		Other Subsidiaries		Eliminations			Consolidated H&R Block
Cash & cash equivalents	$	—		$	1,965	$	230,545	$	—		$	232,510
Cash & cash equivalents - restricted	—			29,014		80,524		—			109,538
Receivables, net	—			73,675		31,089		—			104,764
Prepaid expenses and other current assets	—			8,237		65,318		—			73,555
Mortgage loans held for sale	—			183,107		—		—			183,107
Total current assets	—			295,998		407,476		—			703,474
Property and equipment, net	—			92		292,968		—			293,060
Intangible assets, net	—			—		433,135		—			433,135
Goodwill	—			—		477,360		—			477,360
Deferred tax assets and income taxes receivable	1,947			62,722		17,086		—			81,755
Investments in subsidiaries	1,460,925			—		81,868		(1,542,793		)	—
Amounts due from affiliates	—			1,696,151		2,005,485		(3,701,636		)	—
Other noncurrent assets	—			58,636		34,758		—			93,394
Total assets	$	1,462,872		$	2,113,599	$	3,750,136	$	(5,244,429	)	$	2,082,178

Accounts payable and accrued expenses	$	8,941		$	8,434	$	122,433	$	—		$	139,808
Accrued salaries, wages and payroll taxes	—			2,143		38,611		—			40,754
Accrued income taxes and reserves for uncertain tax positions	—			—		68,832		—			68,832
Current portion of long-term debt	—			—		903		—			903
Deferred revenue and other current liabilities	—			48,176		136,384		—			184,560
Total current liabilities	8,941			58,753		367,163		—			434,857
Long-term debt and line of credit borrowings	—			1,961,085		6,121		—			1,967,206
Reserves for uncertain tax positions	5,917			10,786		100,850		—			117,553
Deferred revenue and other noncurrent liabilities	—			1,107		118,926		—			120,033
Amounts due to affiliates	2,005,485			—		1,696,151		(3,701,636		)	—
Total liabilities	2,020,343			2,031,731		2,289,211		(3,701,636		)	2,639,649
Stockholders' equity (deficiency)	(557,471		)	81,868		1,460,925		(1,542,793		)	(557,471		)
Total liabilities and stockholders' equity	$	1,462,872		$	2,113,599	$	3,750,136	$	(5,244,429	)	$	2,082,178



CONDENSED CONSOLIDATING BALANCE SHEETS											(in 000s)
As of April 30, 2017	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)		Other Subsidiaries		Eliminations			Consolidated H&R Block
Cash & cash equivalents	$	—		$	4,486	$	1,006,845	$	—		$	1,011,331
Cash & cash equivalents - restricted	—			8,060		98,148		—			106,208
Receivables, net	—			61,250		101,525		—			162,775
Prepaid expenses and other current assets	—			2,280		63,445		—			65,725
Total current assets	—			76,076		1,269,963		—			1,346,039
Property and equipment, net	—			78		263,749		—			263,827
Intangible assets, net	—			—		409,364		—			409,364
Goodwill	—			—		491,207		—			491,207
Deferred tax assets and income taxes receivable	5,587			30,743		47,398		—			83,728
Investments in subsidiaries	2,158,234			—		113,714		(2,271,948		)	—
Amounts due from affiliates	—			1,493,195		2,194,294		(3,687,489		)	—
Other noncurrent assets	—			51,829		48,114		—			99,943
Total assets	$	2,163,821		$	1,651,921	$	4,837,803	$	(5,959,437	)	$	2,694,108

Accounts payable and accrued expenses	$	2,086		$	14,218	$	200,724	$	—		$	217,028
Accrued salaries, wages and payroll taxes	—			851		183,005		—			183,856
Accrued income taxes and reserves for uncertain tax positions	—			—		348,199		—			348,199
Current portion of long-term debt	—			—		981		—			981
Deferred revenue and other current liabilities	—			26,759		162,457		—			189,216
Total current liabilities	2,086			41,828		895,366		—			939,280
Long-term debt	—			1,487,389		5,628		—			1,493,017
Reserves for uncertain tax positions	28,324			8,037		122,724		—			159,085
Deferred revenue and other noncurrent liabilities	—			953		162,656		—			163,609
Amounts due to affiliates	2,194,294			—		1,493,195		(3,687,489		)	—
Total liabilities	2,224,704			1,538,207		2,679,569		(3,687,489		)	2,754,991
Stockholders' equity (deficiency)	(60,883		)	113,714		2,158,234		(2,271,948		)	(60,883		)
Total liabilities and stockholders' equity	$	2,163,821		$	1,651,921	$	4,837,803	$	(5,959,437	)	$	2,694,108

Schedule of Condensed Consolidating Statement of Cash Flows



CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS													(in 000s)
Six months ended October 31, 2017	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Net cash used in operating activities	$	—		$	(17,827	)	$	(630,630	)	$	—		$	(648,457	)
Cash flows from investing:
Capital expenditures	—			(10		)	(56,740		)	—			(56,750		)
Payments made for business acquisitions, net of cash acquired	—			—			(27,522		)	—			(27,522		)
Franchise loans funded	—			(10,885		)	(54		)	—			(10,939		)
Payments received on franchise loans	—			10,077			245			—			10,322
Intercompany borrowings (payments)	—			20,163			(80,141		)	59,978			—
Other, net	—			(998		)	6,472			—			5,474
Net cash provided by (used in) investing activities	—			18,347			(157,740		)	59,978			(79,415		)
Cash flows from financing:
Dividends paid	(100,082		)	—			—			—			(100,082		)
Repurchase of common stock, including shares surrendered	(7,581		)	—			—			—			(7,581		)
Proceeds from exercise of stock options	27,522			—			—			—			27,522
Intercompany borrowings (payments)	80,141			—			(20,163		)	(59,978		)	—
Other, net	—			(662		)	(26,055		)	—			(26,717		)
Net cash used in financing activities	—			(662		)	(46,218		)	(59,978		)	(106,858		)
Effects of exchange rates on cash	—			—			(1,147		)	—			(1,147		)
Net decrease in cash, cash equivalents and restricted cash	—			(142		)	(835,735		)	—			(835,877		)
Cash, cash equivalents and restricted cash, beginning of period	—			12,546			1,104,993			—			1,117,539
Cash, cash equivalents and restricted cash, end of period	$	—		$	12,404		$	269,258		$	—		$	281,662



CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS													(in 000s)
Six months ended October 31, 2016	H&R Block, Inc. (Guarantor)			Block Financial (Issuer)			Other Subsidiaries			Eliminations			Consolidated H&R Block
Net cash used in operating activities	$	—		$	(77,906	)	$	(642,470	)	$	—		$	(720,376	)
Cash flows from investing:
Principal payments on mortgage loans and sale of real estate owned, net	—			19,009			—			—			19,009
Capital expenditures	—			(5		)	(44,913		)	—			(44,918		)
Payments made for business acquisitions, net of cash acquired	—			—			(36,151		)	—			(36,151		)
Franchise loans funded	—			(10,064		)	(107		)	—			(10,171		)
Payments received on franchise loans	—			14,052			211			—			14,263
Intercompany borrowings (payments)	—			(426,824		)	(309,852		)	736,676			—
Other, net	—			(312		)	2,489			—			2,177
Net cash used in investing activities	—			(404,144		)	(388,323		)	736,676			(55,791		)
Cash flows from financing:
Repayments of line of credit borrowings	—			(50,000		)	—			—			(50,000		)
Proceeds from line of credit borrowings	—			525,000			—			—			525,000
Dividends paid	(95,971		)	—			—			—			(95,971		)
Repurchase of common stock, including shares surrendered	(215,511		)	—			—			—			(215,511		)
Proceeds from exercise of stock options	1,630			—			—			—			1,630
Intercompany borrowings (payments)	309,852			—			426,824			(736,676		)	—
Other, net	—			—			(43,734		)	—			(43,734		)
Net cash provided by financing activities	—			475,000			383,090			(736,676		)	121,414
Effects of exchange rates on cash	—			—			(4,110		)	—			(4,110		)
Net decrease in cash, cash equivalents and restricted cash	—			(7,050		)	(651,813		)	—			(658,863		)
Cash, cash equivalents and restricted cash, beginning of period	—			38,029			962,882			—			1,000,911
Cash, cash equivalents and restricted cash, end of period	$	—		$	30,979		$	311,069		$	—		$	342,048

Summary Of Significant Accounting Policies New Accounting Pronouncements (Details) - USD ($) $ in Millions	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Accounting Changes [Abstract]
Prior Period Reclassification Adjustment		$ 5.4
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 5.2

Loss Per Share and Stockholders' Equity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)			3,400	4,600
Net loss from continuing operations attributable to shareholders	$ (148,312)	$ (143,415)	$ (276,130)	$ (264,441)
Amounts allocated to participating securities	(161)	(143)	(321)	(267)
Net loss from continuing operations attributable to common shareholders	$ (148,473)	$ (143,558)	$ (276,451)	$ (264,708)
Basic weighted average common shares (in shares)	209,065	215,535	208,500	218,009
Potential dilutive shares (in shares)	0	0	0	0
Weighted Average Number of Shares Outstanding, Diluted	209,065	215,535	208,500	218,009
Basic (in usd per share)	$ (0.71)	$ (0.67)	$ (1.33)	$ (1.21)
Narrative Details [Abstract]
Stock Repurchased and Retired During Period, Shares				9,600
Stock Repurchased and Retired During Period, Value				$ 217,000
Accelerated Share Repurchases, Final Price Paid Per Share				$ 22.51
Shares repurchased during the period, (in shares)			200	200
Shares repurchased during the period, Value			$ 7,600	$ 5,600
Shares issued during period (in shares)			2,100	900
Nonvested units granted			1,200
Stock-based compensation	$ 6,800	$ 6,900	$ 11,600	$ 12,500
Unrecognized compensation costs, options	1,300		1,300
Unrecognized compensation costs, nonvested shares and units	$ 42,300		$ 42,300

Receivables (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended
Receivables (Narrative) (Details) - USD ($) $ in Millions	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired non-accrual status term, days	60 days
Term Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables, net	$ 25.3	$ 27.0	$ 31.4
Revolving Lines Of Credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables, net	55.1	49.5	64.4
Loans to franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Recorded Investment, Past Due	2.3	0.1	1.4
Instant Cash Back® receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Short-term	0.0	1.5	0.0
H&R Block Emerald Advance® lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual status loans	$ 27.9	$ 28.0	$ 20.8

Receivables (Schedule Of Short-Term Receivables) (Details) - USD ($) $ in Thousands	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	$ 133,015	$ 218,071	$ 160,826
Accounts Receivable, Gross, Noncurrent	62,549	52,898	56,238
Allowance for doubtful accounts, current	(55,265)	(55,296)	(56,062)
Allowance for doubtful accounts, noncurrent	0	0	0
Receivables, net	77,750	162,775	104,764
Accounts Receivable, Net, Noncurrent	62,549	52,898	56,238
Loans to franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	37,953	39,911	48,772
Accounts Receivable, Gross, Noncurrent	42,443	36,614	46,998
Receivables for tax preparation and related fees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	36,926	54,506	37,303
Accounts Receivable, Gross, Noncurrent	6,316	6,316	5,528
Instant Cash Back® receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	2,256	37,150	2,630
Accounts Receivable, Gross, Noncurrent	0	0	0
H&R Block Emerald Advance® lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	21,218	26,325	23,495
Accounts Receivable, Gross, Noncurrent	9,209	5,069	0
Software receivables from retailers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	484	16,715	5,596
Accounts Receivable, Gross, Noncurrent	0	0	0
Royalties and other receivables from franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	10,198	13,275	15,348
Accounts Receivable, Gross, Noncurrent	790	1,585	0
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Gross, Current	23,980	30,189	27,682
Accounts Receivable, Gross, Noncurrent	$ 3,791	$ 3,314	$ 3,712

Receivables (Schedule Of Receivables Based On Year Of Origination) (Details) - H&R Block Emerald Advance® lines of credit $ in Thousands	Oct. 31, 2017 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Gross	$ 30,427
Year Of Origination 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Gross	8,641
Year Of Origination 2016 and prior
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Gross	6,717
Revolving Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Gross	$ 15,069

Receivables (Schedule Of Activity In The Allowance For Doubtful Accounts) (Details) - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Allowance for Doubtful Accounts [Roll Forward]
Beginning balance	$ 55,296	$ 57,011
Provision	4,238	1,286
Charge-offs, net of recoveries	(4,269)	(2,235)
Ending balance	55,265	56,062
H&R Block Emerald Advance® lines of credit
Allowance for Doubtful Accounts [Roll Forward]
Beginning balance	10,123	9,007
Provision	0	451
Charge-offs, net of recoveries	0	0
Ending balance	10,123	9,458
All Other
Allowance for Doubtful Accounts [Roll Forward]
Beginning balance	45,173	48,004
Provision	4,238	835
Charge-offs, net of recoveries	(4,269)	(2,235)
Ending balance	$ 45,142	$ 46,604

Goodwill And Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Payments to Acquire Businesses, Net of Cash Acquired			$ 27,522	$ 36,151
Amortization	$ 19,400	$ 20,100	38,700	$ 38,000
Estimated amortization, 2018	76,000		76,000
Estimated amortization, 2019	61,100		61,100
Estimated amortization, 2020	44,800		44,800
Estimated amortization, 2021	30,500		30,500
Estimated amortization, 2022	$ 20,200		$ 20,200

Goodwill And Intangible Assets (Schedule Of Goodwill) (Details) - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Goodwill [Roll Forward]
Goodwill before impairment losses, beginning balance	$ 523,504	$ 503,054
Accumulated impairment losses, beginning balance	(32,297)	(32,297)
Goodwill, beginning balance	491,207	470,757
Acquisitions	961	7,435
Disposals and foreign currency changes, net	(891)	(832)
Impairments	0	0
Goodwill before impairment losses, ending balance	525,356	509,657
Accumulated impairment losses, ending balance	(32,297)	(32,297)
Goodwill, ending balance	$ 493,059	$ 477,360

Goodwill And Intangible Assets (Schedule Of Intangible Assets) (Details) - USD ($) $ in Thousands	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2016
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	$ 848,417	$ 812,133	$ 799,775
Accumulated Amortization	(441,977)	(402,769)	(366,640)
Net	406,440	409,364	433,135
Reacquired franchise rights
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	331,290	331,150	322,916
Accumulated Amortization	(101,987)	(90,877)	(79,484)
Net	229,303	240,273	243,432
Customer relationships
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	234,909	234,603	211,106
Accumulated Amortization	(147,881)	(133,207)	(117,539)
Net	87,028	101,396	93,567
Internally-developed software
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	146,985	139,709	137,533
Accumulated Amortization	(117,162)	(108,379)	(104,022)
Net	29,823	31,330	33,511
Noncompete agreements
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	32,471	32,408	31,625
Accumulated Amortization	(28,644)	(27,559)	(26,520)
Net	3,827	4,849	5,105
Franchise agreements
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	19,201	19,201	19,201
Accumulated Amortization	(11,414)	(10,774)	(10,134)
Net	7,787	8,427	9,067
Purchased technology
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	54,700	54,700	54,700
Accumulated Amortization	(34,889)	(31,973)	(28,941)
Net	19,811	22,727	25,759
Acquired assets pending final allocation
Goodwill and Intangible Assets [Line Items]
Gross Carrying Amount	28,861	362	22,694
Accumulated Amortization	0	0	0
Net	$ 28,861	$ 362	$ 22,694

Long-Term Debt (Details)	Oct. 31, 2017 USD ($)	Apr. 30, 2017 USD ($)	Oct. 31, 2016 USD ($)
Debt Instrument [Line Items]
Long-term debt	$ 6,125,000	$ 6,610,000	$ 7,024,000
Long-term Debt and Capital Lease Obligations, Including Current Maturities	1,494,832,000	1,493,998,000	1,968,109,000
Less: Current portion	(1,004,000)	(981,000)	(903,000)
Long-term debt excluding current portion	1,493,828,000	1,493,017,000	1,967,206,000
Long-term Line of Credit	0	0	475,000,000
Debt Instrument, Unused Borrowing Capacity, Amount	1,500,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	2,000,000,000.0
Available increase in borrowing capacity	$ 500,000,000.0
Maximum quarterly debt-to-EBITDA ratio	3.50
Maximum annual debt-to-EBITDA ratio	4.50
Minimum interest coverage ratio	2.50
Swingline Loans
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 200,000,000.0
Standby Letters of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	50,000,000.0
Capital Lease Obligations
Debt Instrument [Line Items]
Unamortized Debt Issuance Expense	(11,293,000)	(12,612,000)	(13,915,000)
Senior Notes, 4.125%, due October 2020 \| Senior Notes
Debt Instrument [Line Items]
Senior Notes	650,000,000	650,000,000	650,000,000
Senior Notes, 5.500%, due November 2022 \| Senior Notes
Debt Instrument [Line Items]
Senior Notes	500,000,000	500,000,000	500,000,000
Senior Notes, 5.250%, due October 2025 \| Senior Notes
Debt Instrument [Line Items]
Senior Notes	$ 350,000,000	$ 350,000,000	$ 350,000,000

Fair Value Fair Value (Summary Of Carrying Amounts And Estimated Fair Values Of Company's Financial Instruments) (Details) - USD ($) $ in Thousands	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash & cash equivalents	$ 180,997	$ 1,011,331	$ 232,510
Cash and cash equivalents, Estimated Fair Value	180,997	1,011,331
Cash and cash equivalents - restricted, Carrying Amount	100,665	106,208	109,538
Cash and cash equivalents - restricted, Estimated Fair Value	100,665	106,208
Receivables, net	77,750	162,775	104,764
Receivables, net - short-term, Estimated Fair Value	77,750	162,775
Accounts Receivable, Net, Noncurrent	62,549	52,898	56,238
Receivables, net - long-term, Estimated Fair Value	62,549	52,898	56,238
Long-term Debt, Gross	1,502,654	1,502,735
Long-term borrowings, Estimated Fair Value	1,606,583	1,569,033
Contingent consideration payments, estimated fair value	10,145	10,428
Contingent consideration payments, carrying amount	$ 10,145	$ 10,428
Level 1
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and cash equivalents, Estimated Fair Value			232,510
Cash and cash equivalents - restricted, Estimated Fair Value			109,538
Receivables, net - short-term, Estimated Fair Value			104,764
Level 3
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Long-term Debt, Gross			1,968,109
Long-term borrowings, Estimated Fair Value			2,067,234
Contingent consideration payments, estimated fair value			7,817
Contingent consideration payments, carrying amount			$ 7,817

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits	$ 132.9	$ 105.7	$ 149.9
Unrecognized Tax Benefits, Period Increase (Decrease)	(17.0)	(5.8)
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	7.5
Effect of anticipated settlements of audit issues and expiring statutes of limitations	6.2
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	74.5
Net Discreet Tax Expense (Benefit)	$ 9.6	$ 10.8
Effective Income Tax Rate Reconciliation, Percent	37.50%	38.80%
Effective tax rate, impact of discrete tax items	2.20%	2.50%

Other Income And Other Expenses (Schedule Of Interest Income And Expense Of Continuing Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Schedule Of Interest Income And Expense [Line Items]
Other income (expense), net	$ 1,011	$ 2,173	$ 2,231	$ 4,814
Mortgage loans and real estate owned, net
Schedule Of Interest Income And Expense [Line Items]
Other income (expense), net	0	1,508	0	3,045
Interest income
Schedule Of Interest Income And Expense [Line Items]
Other income (expense), net	1,311	693	2,755	1,790
Foreign currency gains (losses), net
Schedule Of Interest Income And Expense [Line Items]
Other income (expense), net	(117)	(6)	14	(27)
Other, net
Schedule Of Interest Income And Expense [Line Items]
Other income (expense), net	$ (183)	$ (22)	$ (538)	$ 6

Commitments And Contingencies (Schedule Of Deferred Revenue Related To The Peace Of Mind Program) (Details) - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Movement in Deferred Revenue [Roll Forward]
Balance, beginning of the period	$ 211,223	$ 204,342
Amounts deferred for new extended service plans issued	2,913	2,561
Revenue recognized on previous deferrals	(63,332)	(58,921)
Balance, end of the period	$ 150,804	$ 147,982

Commitments And Contingencies (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017
Commitments And Contingencies [Line Items]
Standard guarantee accrual amount	$ 3,600	$ 5,000	$ 6,800
Contingent business acquisition obligations	10,145		$ 10,428
Lines of credit, total obligation	42,700
Remaining franchise equity lines of credit-undrawn commitment	17,600
Loss Contingency Accrual [Roll Forward]
Balance, beginning of the period	2,300
Balance, end of the period	2,500	2,300
Scc [Member]
Loss Contingency Accrual [Roll Forward]
Balance, beginning of the period	4,500	65,265
Loss provisions	0	235
Payments	0	(40,000)
Balance, end of the period	$ 4,500	25,500
Level 3
Commitments And Contingencies [Line Items]
Contingent business acquisition obligations		$ 7,817

Litigation And Other Related Contingencies (Details) $ in Thousands	6 Months Ended
	Oct. 31, 2017 USD ($) loan securities lawsuit	Apr. 30, 2017 USD ($)	Oct. 31, 2016 USD ($)	Apr. 30, 2016 USD ($)
Litigation And Related Contingencies [Abstract]
Loss Contingency Accrual	$ 2,500	$ 2,300	$ 2,300
Number of loans sold to the trust \| loan	96
Loans Sold To Trust, With Claims of Breach of Contract and Indemnity \| loan	649
Loss Contingencies [Line Items]
Securitization Transactions \| securities	39
Principal Assets of SCC	$ 313,000
SCC [Member]
Litigation And Related Contingencies [Abstract]
Loss Contingency Accrual	4,500	$ 4,500	$ 25,500	$ 65,265
Loss Contingencies [Line Items]
Original Principal Amount of Loans Securitized	14,000,000
SCC [Member] \| Claims with Knowledge of Outstanding Principal Amount [Member]
Loss Contingencies [Line Items]
Initial principal on loans securitized	$ 3,500,000
MGRID LLC v. Merrill Lynch Mortgage Lending Inc [Member]
Loss Contingencies [Line Items]
Number Of Lawsuits \| lawsuit	21

Condensed Consolidating Financial Statements (Income Statement) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Condensed Financial Statements, Captions [Line Items]
Total revenues	$ 140,854	$ 131,332	$ 278,656	$ 256,517
Cost of revenues	240,019	225,702	467,734	436,788
Selling, general and administrative	116,846	113,652	212,095	212,475
Total operating expenses	356,865	339,354	679,829	649,263
Other income (expense), net	1,011	2,173	2,231	4,814
Interest expense on borrowings	(21,265)	(22,620)	(42,542)	(44,086)
Loss from continuing operations before income tax benefit	(236,265)	(228,469)	(441,484)	(432,018)
Income tax benefit	(87,953)	(85,054)	(165,354)	(167,577)
Net loss from continuing operations	(148,312)	(143,415)	(276,130)	(264,441)
Net income (loss) from discontinued operations	(5,254)	(2,805)	(8,003)	(5,452)
Net loss	(153,566)	(146,220)	(284,133)	(269,893)
Other comprehensive income (loss)	(1,385)	(2,318)	1,077	(5,889)
Comprehensive loss	(154,951)	(148,538)	(283,056)	(275,782)
H&R Block, Inc. (Guarantor)
Condensed Financial Statements, Captions [Line Items]
Other income (expense), net	(155,999)	(148,773)	(288,263)	(273,435)
Interest expense on borrowings	0	0	0	0
Loss from continuing operations before income tax benefit	(155,999)	(148,773)	(288,263)	(273,435)
Income tax benefit	(2,433)	(2,553)	(4,130)	(3,542)
Net loss from continuing operations	(153,566)	(146,220)	(284,133)	(269,893)
Net income (loss) from discontinued operations	0	0	0	0
Net loss	(153,566)	(146,220)	(284,133)	(269,893)
Other comprehensive income (loss)	(1,385)	(2,318)	1,077	(5,889)
Comprehensive loss	(154,951)	(148,538)	(283,056)	(275,782)
Other Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Total revenues	132,060	120,423	255,154	230,223
Cost of revenues	234,943	220,061	454,913	422,660
Selling, general and administrative	116,144	111,920	210,920	208,263
Total operating expenses	351,087	331,981	665,833	630,923
Other income (expense), net	(11,221)	(13,194)	(13,639)	(22,824)
Interest expense on borrowings	(87)	(372)	(160)	(524)
Loss from continuing operations before income tax benefit	(230,335)	(225,124)	(424,478)	(424,048)
Income tax benefit	(84,530)	(76,539)	(155,611)	(152,279)
Net loss from continuing operations	(145,805)	(148,585)	(268,867)	(271,769)
Net income (loss) from discontinued operations	(1)		(2)	(1)
Net loss	(145,806)	(148,585)	(268,869)	(271,770)
Other comprehensive income (loss)	(1,385)	(2,318)	1,077	(5,889)
Comprehensive loss	(147,191)	(150,903)	(267,792)	(277,659)
Block Financial (Issuer)
Condensed Financial Statements, Captions [Line Items]
Total revenues	11,705	10,934	29,261	26,438
Cost of revenues	5,104	5,666	12,964	14,272
Selling, general and administrative	3,585	1,732	6,791	4,212
Total operating expenses	8,689	7,398	19,755	18,484
Other income (expense), net	6,992	1,207	13,065	2,033
Interest expense on borrowings	(21,178)	(22,248)	(42,382)	(43,562)
Loss from continuing operations before income tax benefit	(11,170)	(17,505)	(19,811)	(33,575)
Income tax benefit	(990)	(5,962)	(5,613)	(11,756)
Net loss from continuing operations	(10,180)	(11,543)	(14,198)	(21,819)
Net income (loss) from discontinued operations	(5,253)	(2,805)	(8,001)	(5,451)
Net loss	(15,433)	(14,348)	(22,199)	(27,270)
Comprehensive loss	(15,433)	(14,348)	(22,199)	(27,270)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Total revenues	(2,911)	(25)	(5,759)	(144)
Cost of revenues	(28)	(25)	(143)	(144)
Selling, general and administrative	(2,883)		(5,616)
Total operating expenses	(2,911)	(25)	(5,759)	(144)
Other income (expense), net	161,239	162,933	291,068	299,040
Interest expense on borrowings	0	0	0	0
Loss from continuing operations before income tax benefit	161,239	162,933	291,068	299,040
Net loss from continuing operations	161,239	162,933	291,068	299,040
Net loss	161,239	162,933	291,068	299,040
Other comprehensive income (loss)	1,385	2,318	(1,077)	5,889
Comprehensive loss	$ 162,624	$ 165,251	$ 289,991	$ 304,929

Condensed Consolidating Financial Statements (Balance Sheets) (Details) - USD ($) $ in Thousands	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2016	Apr. 30, 2016
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	$ 180,997	$ 1,011,331	$ 232,510
Cash and cash equivalents - restricted	100,665	106,208	109,538
Receivables, net	77,750	162,775	104,764
Prepaid expenses and other current assets	85,204	65,725	73,555
Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Mortgage	0	0	183,107
Total current assets	444,616	1,346,039	703,474
Property and equipment, at cost, less accumulated depreciation and amortization of $728,811, $647,689 and $678,161	262,226	263,827	293,060
Intangible assets, net	406,440	409,364	433,135
Goodwill	493,059	491,207	477,360	$ 470,757
Deferred tax assets and income taxes receivable	9,205	83,728	81,755
Amounts due from affiliates	0	0	0
Other assets	101,015	99,943	93,394
Total assets	1,716,561	2,694,108	2,082,178
Accounts payable and accrued expenses	114,875	217,028	139,808
Accrued salaries, wages and payroll taxes	42,897	183,856	40,754
Accrued income taxes and reserves for uncertain tax positions	43,879	348,199	68,832
Current portion of long-term debt	1,004	981	903
Deferred revenue and other current liabilities	190,522	189,216	184,560
Total current liabilities	393,177	939,280	434,857
Long-term debt	1,493,828	1,493,017	1,967,206
Reserves for uncertain tax positions	138,024	159,085	117,553
Deferred revenue and other noncurrent liabilities	104,305	163,609	120,033
Total liabilities	2,129,334	2,754,991	2,639,649
Stockholders’ equity	(412,773)	(60,883)	(557,471)
Total liabilities and stockholders' equity	1,716,561	2,694,108	2,082,178
H&R Block, Inc. (Guarantor)
Condensed Financial Statements, Captions [Line Items]
Deferred tax assets and income taxes receivable	7,463	5,587	1,947
Investments in subsidiaries	1,890,500	2,158,234	1,460,925
Amounts due from affiliates		0	0
Total assets	1,897,963	2,163,821	1,462,872
Accounts payable and accrued expenses	2,407	2,086	8,941
Total current liabilities	2,407	2,086	8,941
Reserves for uncertain tax positions	18,293	28,324	5,917
Amounts due to affiliates	2,290,036	2,194,294	2,005,485
Total liabilities	2,310,736	2,224,704	2,020,343
Stockholders’ equity	(412,773)	(60,883)	(557,471)
Total liabilities and stockholders' equity	1,897,963	2,163,821	1,462,872
Other Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	176,676	1,006,845	230,545
Cash and cash equivalents - restricted	92,582	98,148	80,524
Receivables, net	23,744	101,525	31,089
Prepaid expenses and other current assets	80,999	63,445	65,318
Total current assets	374,001	1,269,963	407,476
Property and equipment, at cost, less accumulated depreciation and amortization of $728,811, $647,689 and $678,161	262,170	263,749	292,968
Intangible assets, net	406,440	409,364	433,135
Goodwill	493,059	491,207	477,360
Deferred tax assets and income taxes receivable		47,398	17,086
Investments in subsidiaries	91,515	113,714	81,868
Amounts due from affiliates	2,290,036	2,194,294	2,005,485
Other assets	38,969	48,114	34,758
Total assets	3,956,190	4,837,803	3,750,136
Accounts payable and accrued expenses	103,134	200,724	122,433
Accrued salaries, wages and payroll taxes	41,465	183,005	38,611
Accrued income taxes and reserves for uncertain tax positions	43,879	348,199	68,832
Current portion of long-term debt	1,004	981	903
Deferred revenue and other current liabilities	164,545	162,457	136,384
Total current liabilities	354,027	895,366	367,163
Long-term debt	5,121	5,628	6,121
Reserves for uncertain tax positions	135,405	122,724	100,850
Deferred revenue and other noncurrent liabilities	103,395	162,656	118,926
Amounts due to affiliates	1,467,742	1,493,195	1,696,151
Total liabilities	2,065,690	2,679,569	2,289,211
Stockholders’ equity	1,890,500	2,158,234	1,460,925
Total liabilities and stockholders' equity	3,956,190	4,837,803	3,750,136
Block Financial (Issuer)
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	4,321	4,486	1,965
Cash and cash equivalents - restricted	8,083	8,060	29,014
Receivables, net	54,006	61,250	73,675
Prepaid expenses and other current assets	4,205	2,280	8,237
Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Mortgage			183,107
Total current assets	70,615	76,076	295,998
Property and equipment, at cost, less accumulated depreciation and amortization of $728,811, $647,689 and $678,161	56	78	92
Deferred tax assets and income taxes receivable	25,453	30,743	62,722
Amounts due from affiliates	1,467,742	1,493,195	1,696,151
Other assets	62,046	51,829	58,636
Total assets	1,625,912	1,651,921	2,113,599
Accounts payable and accrued expenses	9,334	14,218	8,434
Accrued salaries, wages and payroll taxes	1,432	851	2,143
Deferred revenue and other current liabilities	25,977	26,759	48,176
Total current liabilities	36,743	41,828	58,753
Long-term debt	1,488,707	1,487,389	1,961,085
Reserves for uncertain tax positions	8,037	8,037	10,786
Deferred revenue and other noncurrent liabilities	910	953	1,107
Total liabilities	1,534,397	1,538,207	2,031,731
Stockholders’ equity	91,515	113,714	81,868
Total liabilities and stockholders' equity	1,625,912	1,651,921	2,113,599
Eliminations
Condensed Financial Statements, Captions [Line Items]
Deferred tax assets and income taxes receivable	(23,711)
Investments in subsidiaries	(1,982,015)	(2,271,948)	(1,542,793)
Amounts due from affiliates	(3,757,778)	(3,687,489)	(3,701,636)
Other assets	0
Total assets	(5,763,504)	(5,959,437)	(5,244,429)
Reserves for uncertain tax positions	(23,711)
Amounts due to affiliates	(3,757,778)	(3,687,489)	(3,701,636)
Total liabilities	(3,781,489)	(3,687,489)	(3,701,636)
Stockholders’ equity	(1,982,015)	(2,271,948)	(1,542,793)
Total liabilities and stockholders' equity	$ (5,763,504)	$ (5,959,437)	$ (5,244,429)

Condensed Consolidating Financial Statements (Cash Flows) (Details) - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	$ (648,457)	$ (720,376)
Principal payments and sales of mortgage loans and real estate owned, net	0	19,009
Capital expenditures	(56,750)	(44,918)
Payments made for business acquisitions, net of cash acquired	(27,522)	(36,151)
Loans made to franchisees	(10,939)	(10,171)
Repayments from franchisees	10,322	14,263
Other, net	5,474	2,177
Net cash used in investing activities	(79,415)	(55,791)
Repayments of line of credit borrowings	0	(50,000)
Proceeds from line of credit borrowings	0	525,000
Dividends paid	(100,082)	(95,971)
Repurchase of common stock, including shares surrendered	(7,581)	(215,511)
Proceeds from exercise of stock options	27,522	1,630
Other, net	(26,717)	(43,734)
Net cash provided by (used in) financing activities	(106,858)	121,414
Effects of exchange rate changes on cash	(1,147)	(4,110)
Net decrease in cash, cash equivalents and restricted cash	(835,877)	(658,863)
Cash, cash equivalents and restricted cash, beginning of period	1,117,539	1,000,911
Cash, cash equivalents and restricted cash, end of period	281,662	342,048
H&R Block, Inc. (Guarantor)
Condensed Financial Statements, Captions [Line Items]
Dividends paid	(100,082)	(95,971)
Repurchase of common stock, including shares surrendered	(7,581)	(215,511)
Proceeds from exercise of stock options	27,522	1,630
Intercompany borrowings (payments)	80,141	309,852
Other Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(630,630)	(642,470)
Capital expenditures	(56,740)	(44,913)
Payments made for business acquisitions, net of cash acquired	(27,522)	(36,151)
Loans made to franchisees	(54)	(107)
Repayments from franchisees	245	211
Intercompany borrowings (payments)	(80,141)	(309,852)
Other, net	6,472	2,489
Net cash used in investing activities	(157,740)	(388,323)
Intercompany borrowings (payments)	(20,163)	426,824
Other, net	(26,055)	(43,734)
Net cash provided by (used in) financing activities	(46,218)	383,090
Effects of exchange rate changes on cash	(1,147)	(4,110)
Net decrease in cash, cash equivalents and restricted cash	(835,735)	(651,813)
Cash, cash equivalents and restricted cash, beginning of period	1,104,993	962,882
Cash, cash equivalents and restricted cash, end of period	269,258	311,069
Block Financial (Issuer)
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(17,827)	(77,906)
Principal payments and sales of mortgage loans and real estate owned, net		19,009
Capital expenditures	(10)	(5)
Loans made to franchisees	(10,885)	(10,064)
Repayments from franchisees	10,077	14,052
Intercompany borrowings (payments)	20,163	(426,824)
Other, net	(998)	(312)
Net cash used in investing activities	18,347	(404,144)
Repayments of line of credit borrowings		(50,000)
Proceeds from line of credit borrowings		525,000
Other, net	(662)
Net cash provided by (used in) financing activities	(662)	475,000
Net decrease in cash, cash equivalents and restricted cash	(142)	(7,050)
Cash, cash equivalents and restricted cash, beginning of period	12,546	38,029
Cash, cash equivalents and restricted cash, end of period	12,404	30,979
Eliminations
Condensed Financial Statements, Captions [Line Items]
Intercompany borrowings (payments)	59,978	736,676
Net cash used in investing activities	59,978	736,676
Intercompany borrowings (payments)	(59,978)	(736,676)
Net cash provided by (used in) financing activities	$ (59,978)	$ (736,676)