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

Quarterly report pursuant to sections 13 or 15(d)

2. Significant Accounting Policies (Tables)

2. Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2013

Significant Accounting Policies Tables

On the consolidated statements of operations, bad debt expense has been reclassified from instructional costs and services to general and administrative costs. The following table shows the reclassifications to the unaudited condensed consolidated statements of operations for the three months ended March 31, 2012.

	For the Three Months Ended March 31, 2012
			Reclassifications
						Discontinued
	As Previously		Bad Debt			Operations			As
	Reported		Expense			(See Note 1)			Reclassified

Costs and expenses:
Instructional costs and services	$	904,697	$	(32,955	)	$	(683,895	)	$	187,847
Marketing and promotional		437,305								437,305
General and administrative		1,719,326		32,955						1,752,281
Depreciation and amortization		89,749								89,749
Total costs and expenses	$	3,151,077							$	2,467,182