Courseware and Accreditation

3 Months Ended

Jul. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Courseware and Accreditation

Courseware and Accreditation

For the three months ended July 31, 2021 and 2020, additional courseware and accreditation costs capitalized were $131,669 and $3,050. As courseware and accreditation reach the end of their useful life, they are written off against the accumulated amortization. There was no expense impact for such write-offs for the three months ended July 31, 2021 and 2020.

Courseware and accreditation consisted of the following:

	July 31, 2021		April 30, 2021
Courseware	$	539,893	$	408,222
Accreditation	59,350		59,350
	599,243		467,572
Accumulated amortization	(296,223)		(280,276)
Courseware and accreditation, net	$	303,020	$	187,296

Amortization expense for courseware and accreditation is summarized below:

	Three Months Ended July 31,
	2021		2020
Amortization expense	$	15,948	$	11,947

Amortization expense is included in "Depreciation and amortization" in the unaudited consolidated statements of operations.