Courseware and Accreditation

6 Months Ended

Oct. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Courseware and Accreditation

Courseware and Accreditation

Courseware costs capitalized were $7,325 for the six months ended October 31, 2019 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 October 31, 2019 and April 30, 2019:

	October 31, 2019		April 30, 2019
Courseware	$	283,538	$	325,987
Accreditation	59,350		57,100
Accumulated amortization	(207,442)		(221,157)
Courseware, net	$	135,446	$	161,930

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

Amortization expense of courseware for the three and six months ended October 31, 2019 and 2018:

	Three Months Ended October 31,				Six Months Ended October 31,
	2019		2018		2019		2018
Amortization expense	$	16,917	$	15,960	$	36,059	$	31,331

The following is a schedule of estimated future amortization expense of courseware at October 31, 2019:

	Future Expense
2020 (remaining)	$	28,824
2021	38,560
2022	30,673
2023	25,133
2024	12,256
Thereafter	—
Total	$	135,446