Courseware and Accreditation

9 Months Ended

Jan. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Courseware and Accreditation

Courseware and Accreditation

For the nine months ended January 31, 2021, additional courseware and accreditation costs capitalized were $31,330. As courseware and accreditation reach the end of their useful life, they are written off against the accumulated amortization. There is no expense impact for such write-offs.

Courseware and accreditation consisted of the following:

	January 31, 2021		April 30, 2020
Courseware	$	319,144	$	287,813
Accreditation	59,350		59,350
	378,494		347,163
Accumulated amortization	(268,425)		(235,706)
Courseware and accreditation, net	$	110,069	$	111,457

Amortization expense of courseware and accreditation is as follows:

	Three Months Ended January 31,				Nine Months Ended January 31,
	2021		2020		2021		2020
Amortization expense	$	10,255	$	15,637	$	32,718	$	53,415

The following is a schedule of estimated future amortization expense of courseware and accreditation at January 31, 2021 (by fiscal year):

	Future Expense
2021 (remaining)	$	9,536
2022	36,940
2023	31,415
2024	17,868
2025	6,780
Thereafter	7,530
Total	$	110,069