Office Equipment

3 Months Ended

Jul. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Note 4 – Office Equipment

Office equipment, stated at cost, less accumulated depreciation consisted of the following:

	Estimated Useful Life (Years)	July 31, 2013		April 30, 2013

Office equipment	5	$	5,854	$	5,854

Less accumulated depreciation			(1,662)		(1,368)

		$	4,192	$	4,486

Depreciation Expense

Depreciation expense was $294 and $705 for the interim period ended July 31, 2013 and 2012, respectively.

Impairment

The Company completed the annual impairment test of office equipment and determined that there was no impairment as the fair value of office equipment substantially exceeded their carrying values at April 30, 2013 and 2012, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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