Aspen Group, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Significant Accounting Policies (Tables)

Revenue as

Revenue as

Originally Reported

Adjustment

Adjusted

Significant Accounting Policies (Tables)

3 Months Ended

Jul. 31, 2014

Significant Accounting Policies [Abstract]

As a result, the following reclassification was made for the quarter ended July 31, 2013:

The Company reclassified $103,711, from Cost of Revenues to General and Administrative, both within Operating Expenses for the three months ending July 31, 2013, to conform to the current period presentation.


	For the 3 Months ended July 31, 2013
	Reclassifications

			Dues,			Internet
	As Previously		Fees, &			Related			Marketing			Library			As
	Reported		Licenses			Expense			Fees			Services			Reclassified

Operating Expenses:
Instructional		224,381		(30,335	)		(31,576	)					200			162,670
Marketing		335,089								(42,000	)					293,089
Cost of Revenues	$	559,470		(30,335	)		(31,576	)		(42,000	)		200		$	455,759
General and administrative		1,373,056		30,335			31,576			42,000			(200	)		1,476,767
Depreciation and amortization		109,435														109,435
Total Operating Expenses	$	2,041,961													$	2,041,961