Quarterly report pursuant to Section 13 or 15(d)

Courseware and Accreditation

v3.21.2
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.