website at www.
hrblock.
com and www.
taxcut.
com.
These websites allow clients to prepare their federal and state income tax returms using the TaxCut Online Tax Program, access tax tips, advice and tax-related news and use calculators for tax planning.
Beginning with the fiscal year 2003 tax season, we participated in the Free File Alliance (FFA).
This aliance was created by the tax returm preparation industry and the IRS, and allows qualified filers to prepare and file their federal returm online at no charge.
We feel that this program provides a valuable public service and increases our visibility with new clients, while also providing an opportunity to offer our state return preparation services to these new clients at our regular prices.
CASHBACK PROGRAM - We offer a refund discount (CashBack) program to our customers in Canada.
Canadian law specifies the procedures we must follow in conducting the program.
In accordance with current Canadian regulations, if a customer's tax return indicates the customer is entitled to a tax refund, we issue a check to the client.
The client assigns to us the full amount of the tax refund to be issued by the Canada Revenue Agency (CRA) and the refund check is then sent by the CRA directly to us.
In accordance with the law, the discount is deemed to include both the tax return preparation fee and the fee for tax refund discounting.
This program is financed by short-term borrowings.
The number of returns discounted under the CashBack program in fiscal year 2006 was approximately 653,000, compared to 581,000 in 2005 and 552,000 in 2004.
See discussion of the Canadian tax season extension under“Seasonality of Business. "
CUENTS SERVED - We, together with our franchisees, served approximately 21 .9 million clients worldwide during fiscal year 2006, compared to 21.4 million in 2005 and 21.6 million in 2004.
See discussion of the Canadian tax season extension under“Seasonality of Business. '
We served 19.5 million clients in the U. S.  during fiscal year 2006, compared to 19.1 million in 2005 and 19.3 million in 2004.
“Clients served" includes taxpayers for whom we prepared income tax returns in offices, federal software units sold, online completed and paid federal retums, paid state returms when no federal return was purchased, and taxpayers for whom we provided only paid electronic fling services.
Our U. S.  clients served constituted 15.7% of an IRS estimate of total individual income tax returms filed as of April 30, 2006, compared to 15.0% in 2005 and 15.7% in 2004.
OWNED AND FRANCHISED OFFICES - A summary of our company- owned and franchise offices is as follows:
## Table 0 ##
"1) Shared loations include ofies located within Wal-Mart, Sears or other third-party businesses.
Offices in shared locations include 1,138 offices operated in Wal-Mart stores and 793 offices in Sears stores operated as“H&R Block at Sears. "
The Wal-Mart agreement expires in May 2007, and the Sears license agreement expires in July 2007, both subject to termination rights.
We offer franchises as a way to expand our presence in the market.
Our franchise arrangements provide us with certain rights which are designed to protect our brand.
Most of our franchisees receive signs, designated equipment, specialized forms, local advertising, initial training, and supervisory services, and pay us a percentage of gross tax return preparation and related service revenues as a franchise royalty.
From time to time, we have acquired the territories of existing franchisees and other tax retur preparation businesses, and will continue to do so if future conditions warrant and satisfactory terms can be negotiated.
During fiscal year 2004, we paid $243.2 million to acquire the operations of ten of our former major franchisees.
RAL PARTICIPATIONS - Since July 1996, we have been a party to agreements with HSBC and its predecessors to participate in RAIs provided by a lending bank to H&R Block tax clients.
The 1996 agreement was amended and restated in January 2003 and again in June 2003.
In the June 2003 agreement, we obtained the right to purchase a 49.9% participation interest in RALs obtained through company-owned and regular franchise offices and a 25% interest in RALs obtained through major franchise offices.
The current agreement continues through June 2006.
During fiscal year 2006, we signed a new agreement with HSBC in which we obtained the right to purchase a 49.9% participation interest in all RAIs obtained through our retail offices.
We received a signing bonus from HSBC during the current year in connection with this agreement, which was primarily recorded as deferred revenue at April 30, 2006.
The new agreement will be in effect
BORROWINGS We continually monitor our funding requirements and execute strategies to manage our overall asset and liability profile.
The following chart provides the debt ratings for BFC as of April 30, 2011 and 2010:
## Table 1 ##
At April 30, 2011, we maintained a CLOC agreement to support commercial paper issuances, general corporate purposes or for working capital needs.
This facility provides funding up to $1.7 billion and matures July 31, 2013.
This facility bears interest at an annualrate of LIBOR plus 1.30% to 2.80% or PRIME plus 0.30% to 1.80% (depending on the type of borrowing) and includes an annual facility fee of 0.20% to 0.70% of the committed amounts, based on our credit ratings.
Covenants in this facility include: (1) maintenance of a minimum net worth of $650.0 million on the last day of any fiscal quarter; and (2) reduction of the aggregate outstanding principal amount of short-term debt, as defined in the agreement, to $200.0 million or less for thirty consecutive days during the period March 1 to June 30 of each year (“Clean-down requirement”).
At April 30, 2011, we were in compliance with these covenants and had net worth of $1.4 billion.
We had no balance outstanding under the CLOCs at April 30, 2011.
During fiscal years 2011, 2010 and 2009, borrowing needs in our Canadian operations were funded by corporate borrowings in the U. S.  To mitigate the foreign currency exchange rate risk, we used foreign exchange forward contracts.
We do not enter into forward contracts for speculative purposes.
In estimating the fair value of derivative positions, we utilize quoted market prices, if available, or quotes obtained from external sources.
There were no forward contracts outstanding as of April 30, 2011.
CONTRACTUAL OBLIGATIONS AND COMMERCIAL COMMITMENTS A summary of our obligations to make future payments as of April 30, 2011, is as follows:
## Table 2 ##
The amount of liabilities recorded in connection with unrecognized tax positions that we reasonably expect to pay within twelve months is $16.6 million at April 30, 2011 and is included in accrued income taxes on our consolidated balance sheet.
The remaining amount is included in other noncurrent liabilities on our consolidated balance sheet.
Because the ultimate amount and timing of any future cash settlements cannot be predicted with reasonable certainty, the estimated unrecognized tax position liability has been excluded from the table above.
See Item 8, note 15 to the consolidated financial statements for additional information.
See discussion of contractual obligations and commitments in Item 8, within the notes to our consolidated financial statements.
U. S.  DIY tax preparation fees declined $15.2 million, or 6.5%, due to our H&R Block More Zero?
promotion, which offered free online tax preparation for certain forms.
This decrease was partially offset by a 3.5% increase in returns.
Fees earned on RTs decreased $14.3 million, or 8.8%, primarily due to lower attach rates due to our H&R Block More Zero?
and Free 1040EZ promotions and the offering of state RTs at no cost.
Revenue from POM increased $6.0 million, or 6.9%, primarily due to an increase in units sold in prior years and favorable changes in the timing of forecasted claims.
Other revenues increased $9.6 million, or 18.6%, primarily due to the fees earned on our TIS product, partially offset by a decline in income on our mortgage loan portfolio and investments in available-for-sale (AFS) securities recorded as other income in fiscal year 2017 rather than as revenue for a portion of fiscal year 2016.
Total operating expenses decreased $84.6 million, or 3.5%, from fiscal year 2016.
Total compensation and benefits decreased $26.4 million primarily due to lower headcount in our field and corporate operations and lower wages due to lower return volumes.
These declines were partially offset by an increase in short-term incentive compensation.
Occupancy expenses increased $8.8 million, or 2.4%, primarily due to higher rental rates on tax offices.
Marketing and advertising expenses decreased $36.5 million, or 12.3%, primarily due to our fiscal year 2016 sweepstakes campaign.
Depreciation and amortization expense increased $8.6 million, or 4.9%, primarily due to amortization resulting from acquisitions of franchisee and competitor businesses.
Bad debt expense decreased $22.6 million, or 30.0%, primarily due to favorable collections on prior year EAs and RTs, and a reduction in overall bad debt rate on fiscal year 2017 balances.
Other expenses decreased $14.0 million, or 3.7%, primarily due to fiscal year 2016 costs associated with capital transactions and the divestiture of HRB Bank and cost savings initiatives.
These were partially offset by higher fees paid to our bank partners in fiscal year 2017 for products and services they offer to our clients, including program costs related to our RA offering introduced in fiscal year 2017.
The components of other expenses are as follows:
## Table 3 ##
Interest expense increased $24.0 million, or 34.8%, due primarily to issuance of our Senior Notes during fiscal year 2016 in the aggregate principal amount of $1.0 billion.
Pretax income for fiscal year 2017 increased $59.8 million, or 10.5%, while our pretax margin increased to 20.7% from 18.7% in fiscal year 2016.
Net income from continuing operations increased $37.4 million, or 9.7%, over fiscal year 2016.
Diluted earnings per share from continuing operations increased 28.1% from fiscal year 2016 to $1.96 due to a 14.6% decline in diluted weighted average shares outstanding and higher net income.
Losses of our discontinued mortgage operations resulted primarily from litigation expenses.
See the discussion of the risk of contingent losses related to our discontinued operations in Item 1A, "Risk Factors" and in Item 8, notes 11 and 12 to the consolidated financial statements.
CRITICAL ACCOUNTING ESTIMATES We consider the estimates discussed below to be critical to understanding our financial statements, as they require the use of significant judgment and estimation in order to measure, at a specific point in time, matters that are inherently uncertain.
Specific methods and assumptions for these critical accounting estimates are described in the following paragraphs.
We have reviewed and discussed each of these estimates with the Audit Committee of our
We monitor the status of the capital markets and regularly evaluate the effect that changes in capital market conditions may have on our ability to execute our announced growth plans and fund our liquidity needs.
We expect to continue meeting part of our financing and liquidity needs primarily through commercial paper borrowings, issuances of Senior Notes, and access to long-term committed credit facilities.
If conditions in the lodging industry deteriorate, or if disruptions in the capital markets take place as they did in the immediate aftermath of both the 2008 worldwide financial crisis and the events of September 11, 2001, we may be unable to place some or all of our commercial paper on a temporary or extended basis and may have to rely more on borrowings under the Credit Facility, which we believe will be adequate to fund our liquidity needs, including repayment of debt obligations, but which may carry a higher cost than commercial paper.
Since we continue to have ample flexibility under the Credit Facility’s covenants, we expect that undrawn bank commitments under the Credit Facility will remain available to us even if business conditions were to deteriorate markedly.
Cash from Operations Cash from operations and non-cash items for the last three fiscal years are as follows:

['

April 30,	2006	2005	2004
U.S. OFFICES—
Company-owned offices	6,387	5,811	5,172
Company-owned shared locations-1	1,473	1,296	996
Total company-owned offices	7,860	7,107	6,168
Franchise offices	3,703	3,528	3,418
Franchise shared locations-1	602	526	323
Total franchise offices	4,305	4,054	3,741
12,165	11,161	9,909
INTERNATIONAL OFFICES—
Canada	1,011	912	891
Australia	362	378	378
Other	10	10	7
1,383	1,300	1,276

', '

As of	April 30, 2011	April 30, 2010
Short-term	Long-term	Outlook	Short-term	Long-term	Outlook
Moody’s	P-2	Baa2	Negative	P-2	Baa1	Stable
S&P	A-2	BBB	Negative	A-2	BBB	Positive
DBRS	R-2 (high)	BBB (high)	Stable	R-2 (high)	BBB (high)	Positive

', '

Total	Less Than 1 Year	1 - 3 Years	4 - 5 Years	After 5 Years
Long-term debt (including interest)	$1,151,434	$67,750	$674,257	$409,427	$–
Customer deposits	863,898	511,010	11,656	22	341,210
FHLB borrowings	25,000	25,000	–	–	–
Retirement plan contribution	50,000	10,000	20,000	20,000	–
Acquisition payments	43,273	2,880	31,376	2,909	6,108
Contingent acquisition payments	11,000	8,652	2,318	30	–
Media advertising purchase obligation	9,498	6,665	2,833	–	–
Capital lease obligations	10,953	557	1,411	1,545	7,440
Operating leases	735,048	238,167	309,107	120,080	67,694
Total contractual cash obligations	$2,900,104	$870,681	$1,052,958	$554,013	$422,452

', '

Year ended April 30,	2017	2016	$ Change	% Change
Consulting and outsourced services	$104,995	$140,052	$-35,057	-25.0%
Bank partner fees	47,479	16,980	30,499	179.6%
Client claims and refunds	42,618	39,782	2,836	7.1%
Employee travel and related expenses	38,719	46,665	-7,946	-17.0%
Software and IT maintenance expenses	37,582	36,864	718	1.9%
Credit card/bank charges	28,658	28,618	40	0.1%
Insurance	13,320	12,167	1,153	9.5%
Legal fees and settlements	12,589	18,707	-6,118	-32.7%
Other	39,257	39,426	-169	-0.4%
$365,217	$379,261	$-14,044	-3.7%

']

Question: What is the total amount of Canada INTERNATIONAL OFFICES— of 2006, Operating leases of Less Than 1 Year, and Client claims and refunds of 2016 ?
Answer: 278960.0