Courseware and Accreditation

9 Months Ended

Jan. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Courseware and Accreditation

Courseware and Accreditation

Courseware costs capitalized were $11,001 for the nine months ended January 31, 2020 and $34,422 for the year ended April 30, 2019. As courseware reaches the end of its useful life, it is written off against the accumulated amortization. There is no expense impact for such write-offs.

Courseware consisted of the following at January 31, 2020 and April 30, 2019:

	January 31, 2020		April 30, 2019
Courseware	$	284,964	$	325,987
Accreditation	59,350		57,100
Accumulated amortization	(223,079)		(221,157)
Courseware, net	$	121,235	$	161,930

The Company had capitalized accreditation costs of $2,250 and $57,100 for the nine months ended January 31, 2020 and year ended April 30, 2019, respectively.

Amortization expense of courseware for the three and nine months ended January 31, 2020 and 2019:

	Three Months Ended January 31,				Nine Months Ended January 31,
	2020		2019		2020		2019
Amortization expense	$	15,637	$	17,249	$	53,415	$	48,578

The following is a schedule of estimated future amortization expense of courseware at January 31, 2020:

	Future Expense
2020 (remaining)	$	13,287
2021	38,845
2022	30,958
2023	25,419
2024	11,916
Thereafter	810
Total	$	121,235