兼职学生, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Property and Equipment (Tables)

v3.10.0.1

Property and Equipment (Tables)

12 Months Ended

Apr. 30, 2018

Property, Plant and Equipment [Line Items]

Schedule of Property and Equipment

Property and equipment consisted of the following at April 30, 2018 and April 30, 2017:


	April 30,			April 30,
	2018			2017
Call center hardware	$	140,509		$	53,748
Computer and office equipment		230,810			103,649
Furniture and fixtures		932,454			255,984
Software		2,878,753			2,131,344
		4,182,526			2,544,725
Accumulated depreciation and amortization		(1,320,360	)		(1,090,010	)
Property and equipment, net	$	2,862,166		$	1,454,715

Schedule of Depreciation and Amortization Expense

Depreciation and Amortization expense for all Property and Equipment as well as the portion for just software is presented below for the years ended April 30, 2018 and 2017:


	For the
	Years Ended April 30,
	2018		2017

Depreciation and amortization Expense	$	578,244	$	498,476

Software amortization Expense	$	475,178	$	447,972

Software [Member]

Property, Plant and Equipment [Line Items]

Schedule of Intangible Asset

Software consisted of the following at April 30, 2018 and April 30, 2017:


	April 30,			April 30,
	2018			2017
Software	$	2,878,753		$	2,131,344
Accumulated amortization		(1,146,008	)		(994,017	)
Software, net	$	1,732,745		$	1,137,327

Schedule of Estimated Future Amortization Expense

The following is a schedule of estimated future amortization expense of software at April 30, 2018:


Year Ending April 30,
2019	$	513,729
2020		443,886
2021		371,439
2022		281,966
2023		121,725
Total	$	1,732,745

- Definition

Tabular disclosure of current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

+ References

No definition available.

+ Details

Name:	aspu_ScheduleOfDepreciationAndAmortizationExpenseTableTextBlock
Namespace Prefix:	aspu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

Name:	us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

+ Details

Name:	us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

- Details

Name:	us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerSoftwareIntangibleAssetMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: